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    AICPA News Update - February 3, 2012

    Article In this issue: Celebrating 25 Years of the PFS Credential, Free Webinars and Resources, Chartered Global Management Accountant Launched January 31 at International Event
    Published on February 03, 2012

    Reminder Support Your Auto Expense

    Article ...Editor: Michael D. Koppel, CPA, PFS Auto expenses are a very common deduction for business owners and employees who must travel. Often the taxpayer does not know the exact amounts necessary to calculate the proper...
    Published on December 01, 2008

    Guiding Clients Through the Transfer-for-Value Maze

    Article ...Editor: Michael David Schulman, CPA/PFS One of the most attractive aspects of life insurance as an estate and financial planning tool is the tax treatment of the death proceeds. Generally, the proceeds of a...
    Published on July 01, 2008

    The Funding Dilemma Retirement or College

    Article ...Editor: Michael David Schulman, CPA/PFS At a recent meeting, a client wanted to talk about paying for his child’s college costs for the upcoming spring semester. When asked if he had any retirement...
    Published on April 01, 2007

    Alternative Basis Step-up Transactions Leveraging Disregarded Entities in an F Reorg.

    Article The disregarded entity has created numerous opportunities for well-advised taxpayers to accomplish transactions that may not have previously been feasible.
    Published on December 01, 2011

    Assisting the Newly Widow[er]ed

    Article This article discusses ways to aid clients who have suffered the loss of a spouse or other close loved one.
    Published on March 01, 2012

    The 10 Most Powerful Postmortem Planning Pointers for Trusts and Estates

    Article Taking control of the postmortem planning process can be a powerful way to save tax dollars for the decedent’s estate and family.
    Published on December 01, 2011

    Qualified Sponsorship Payments and Advertising Income Analyzing Unrelated Business Taxable Income

    Article Determining whether receipts qualify as sponsorship payments or advertising income can be quite burdensome for most nonprofit organizations. The item describes how to properly structure unrelated business taxable income so as not to adversely affect the organization’s cashflow.
    Published on December 01, 2010

    Grouping Activities Under Sec. 469

    Article Generally, a taxpayer may group one or more trade, business, or rental activities as one activity if the activities represent an appropriate economic unit in determining gain or loss for Sec. 469 purposes.
    Published on December 01, 2009

    Sec. 631(b) and the Taxation of Standing Timber Sales

    Article Under Sec. 631(b), gains or losses from the sale of standing timber are considered gains and/or losses from the sale of business use property.
    Published on December 01, 2013

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