The Tax Adviser 2013 

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    Firing Clients Can Be Good for Business

    Article There are a variety of reasons that clients should be asked to leave the firm. The average CPA can follow certain steps to recognize these situations and take appropriate action.
    Published on October 20, 2014

    Background and Methods of Integrative Tax Practice

    Article CPAs must assess the methods, skills, and tools needed for family practice to better integrate clients’ most important personal finance concerns.
    Published on October 20, 2014

    Alternative Apportionment Fairness Is Not the Only Factor

    Article Alternative apportionment provides taxpayers and tax administrators with a means to obtain ad hoc relief when the application of a state’s standard apportionment formula fails to reflect a taxpayer’s business activities in the state.
    Published on October 20, 2014

    Developments in Individual Taxation

    Article This article covers recent developments in individual taxation. The items are arranged in Code section order.
    Published on October 20, 2014

    Cross-Border Taxation

    Article Once the exclusive province of large accounting and law firms, now even the smallest firms must master cross-border tax issues.
    Published on October 20, 2014

    First Circuit Breathes New Life Into Faade Easement Deductions

    Article A recent First Circuit decision will affect how the tax benefits of certain façade easements are litigated in the First Circuit and may result in appeals of some of the Tax Court’s recent easement holdings.
    Published on October 20, 2014

    IRS Releases Final Regulations and Interim Guidance on Medical Device Excise Tax

    Article Treasury published final regulations and additional interim guidance relating to the medical device excise tax.
    Published on October 20, 2014

    Partners Income Allocations and the New Net Investment Income Tax

    Article The health care acts, along with recently issued Treasury guidance on the applicability of the additional Medicare tax, may prompt partnerships to reevaluate the potential tax impact of the partnership's structure on their individual partners.
    Published on October 20, 2014

    The Challenge of Contributing Off-Spec Food to Charity

    Article Donations of “off-spec” food may not result in a charitable contribution deduction greater than the tax basis of the food inventory  because of the difficulty of determining the proper tax basis and FMV for the food.
    Published on October 20, 2014

    The Complexities of Calculating the Accuracy-Related Penalty

    Article Calculating the accuracy-related penalty can quickly become a complex and sometimes daunting task that requires careful consideration and insight.
    Published on October 20, 2014

    Effective Date Amended for Temporary Repair Regulations

    Article The IRS issued technical amendments to address the effective date for the temporary regulations that apply to amounts paid to acquire, produce, or improve tangible property.
    Published on September 29, 2014

    Establishing the Fact of the Liability for Bonus Compensation

    Article A recent IRS legal memorandum serves as a reminder to business taxpayers to consider modifying or updating their employee bonus plans to enable a deduction for bonus compensation accrued in the year of the related services, as provided in Rev. Rul. 2011-29.
    Published on September 29, 2014

    Trends in Sales and Use Tax for Remote Sellers

    Article Click-through or affiliate nexus legislation has become a popular way for states to require certain remote sellers (i.e., internet vendors) to collect sales or use tax on their sales to in-state residents.
    Published on September 29, 2014

    Activity Grouping The Impact of Recent Developments

    Article Activity grouping is an often overlooked or misused component of tax strategy and compliance, and with the issuance of Rev. Proc. 2010-13, the importance of getting it right has increased.
    Published on September 29, 2014

    Formula Clauses Adjusting Property Transfers to Eliminate Tax

    Article Dispository documents involving lifetime gifts or testamentary bequests often include formula clauses to designate the value of property passing by gift or bequest.
    Published on September 29, 2014

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