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    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 January 31, 2013

    The Growing Epidemic of Financial Elder Abuse (and What CPAs Can Do About It)

    Article Editor: Albert B. Ellentuck, Esq. The incidence of financial abuse perpetrated against the elderly in the United States is growing to epidemic proportions. Because the elderly are the fastest-growing segment of our population, more and more victims and
    Published on April 19, 2010

    Tax Treatment of Employment-Related Judgments and Settlements

    Article Recent program manager technical assistance provides a detailed analysis of the IRS’s position on dealing with income and employment tax consequences, as well as appropriate reporting, of employment-related judgment or settlement payments.
    Published on January 28, 2011

    State Tax Considerations of Passthrough Entities

    Article This column highlights areas of concern regarding state taxation of passthrough entities, including entity classification, conformity to federal tax conduit treatment, and tax reporting obligations.
    Published on January 28, 2011

    Federal, State, and Local Tax Incentives for Environmental Remediation Costs

    Article This item provides a high-level overview of the most common federal, state, and local tax incentives and a brief update of the federal rules regarding the expensing of environmental remediation costs.
    Published on May 21, 2010

    The Evolution of Sales Tax Nexus Expansion Laws

    Article Over the past three years, several states have expanded the activities that create sales tax nexus for out-of-state retailers without a physical presence in the state.
    Published on March 18, 2013

    Fin 48 and State and Local Income Taxes

    Article Scott Salmon, CPA, M.Acc. The required adoption of Financial Accounting Standards Board Interpretation No. 48, Accounting for Uncertainty in Income Taxes (FIN 48), for enterprises with fiscal years beginning after December 15, 2006, has placed increased s
    Published on April 19, 2010

    Effects of Emergency Economic Stabilization Act Provisions on Individuals

    Article The Emergency Economic Stabilization Act of 2008 provides alternative minimum tax (AMT) relief, energy tax credits, and disaster relief for individuals. It also extends the availability of the exclusion from gross income of discharges of qualifying mortgage debt and several other provisions affecting individuals that had expired at the end
    Published on April 19, 2010

    Current Corporate Income Tax Developments (Part I)

    Article During 2009, there were many changes in the area of state corporate income taxation. This article focuses on some of the more interesting items in the areas of nexus, tax base, allocable/apportionable income, and Sec. 338(h)(10) transactions.
    Published on January 28, 2011

    Current Corporate Income Tax Developments (Part II) - 2008

    Article This article covers some of the more important developments in apportionment formulas, unitary groups/filing methods, administration, flowthrough entities, and other significant corporate state tax issues.
    Published on January 22, 2013

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