Your Search

    • Search Terms

    Narrow Your Search

    By Topic


    By Industry


    By Document Type


    Member Only Content


    By Date

    Search Results

    Page  1 2 3 4 5 >> 
    Showing results 1 - 10 of 2485
    Order by:


    Defending R&D Credits

    Article This article highlights and analyzes some recent decisions concerning the research and development (R&D) tax credit and IRS administrative practices when auditing R&D credit claims, most notably the Union Carbide decision in the Tax Court
    Published on May 01, 2010

    Revised LMSB Examiner Procedures for Tax Preparer Penalty Cases

    Article This item discusses the continuing trend of shifting accountability for tax return compliance to return preparers by raising preparer conduct standards, broadening the definition of tax return preparers, and increasing preparer penalties for violations
    Published on November 01, 2010

    Tax Law Changes Delay Start of Filing Season for Some Taxpayers

    Article The IRS has warned taxpayers that it will not be accepting certain 2010 individual tax returns until mid- or late February, due to tax law changes enacted by Congress late in 2010. Taxpayers affected include all those who itemize deductions on Schedule A, as...
    Published on February 01, 2011

    Tax Professionals Making the Difference

    Article The importance of business development to tax professionals
    Published on December 01, 2010

    FIN 48 and Tax Return Disclosure

    Article This item provides a brief overview of the FIN 48 requirements, an update on the IRS plans, and some observations on the dynamics created among an engagement’s auditors, tax preparers, and client personnel resulting from these new rules
    Published on August 01, 2010

    Reorganizations and Tax Attribute Survival

    Article Whether tax attributes will survive corporate tax reorganizations often becomes a critical consideration in assessing the ramifications of a proposed transaction. This item discusses issues surrounding these reorganizations and emphasizes the...
    Published on December 01, 2010

    Software and California Sales and Use Tax

    Article This item addresses the sales and use tax implications of canned software (prewritten programs) under two recent California cases in light of that state's current statutory scheme
    Published on November 01, 2011

    Focus on Tax Avoidance Leads to Changes in Foreign Reporting Requirements

    Article The use of information reporting to prevent tax avoidance has been a major focus of the current administration and the IRS
    Published on September 01, 2010

    The Current State of the Tax Provision Process

    Article In the May issue of AICPA Corporate Taxation Insider, Vertex and AICPA surveyed corporate tax and accounting professionals to gain insight into the global tax provision process. In just six short questions we obtained a snapshot of how corporations are currently handling provision, as...
    Published on August 26, 2010

    Are You Properly Paying the Ozone-Depleting Chemicals Excise Tax

    Article In recent years, IRS excise tax examinations have focused on taxpayers that import articles potentially subject to the excise tax imposed on certain ozone-depleting chemicals (ODCs) under Sec. 4681
    Published on June 01, 2010

    Page  1 2 3 4 5 >> 
    Showing results 1 – 10 of 2485
    Show Results per page
    Copyright © 2006-2015 American Institute of CPAs.