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    IRS Reverses Position on Eligibility of Intangibles for Like-Kind Exchange Treatment

    Article The IRS Office of Chief Counsel has announced a change in its position on the use of certain intangible property in Sec. 1031 like-kind exchanges.
    Published on January 28, 2011

    Current Developments in S Corporations (Part II)

    Article This article discusses S corporation eligibility, elections, and termination issues, including guidance for changes made by the American Jobs Creation Act of 2004 and the Gulf Opportunity Zone Act of 2005 , significant issues related to...
    Published on May 10, 2010

    Current Developments in S Corporations (Part II)

    Article This article discusses S corporation eligibility, elections, and termination issues from the period July 2009–July 2010
    Published on November 01, 2010

    Current Developments in S Corporations (Part II)

    Article This article discusses S corporation eligibility, elections, and termination issues. It covers significant topics related to a second class of stock, trusts owning S corporation stock, and an interesting ruling on the reelection of S...
    Published on January 28, 2011

    Proposed Regs. Clarify Research Expenditure Eligibility Under Sec. 174

    Article The IRS in September issued proposed regulations clarifying the application of Sec. 174 to the costs to create “pilot models” or prototypes. The proposed rules state that the reason a taxpayer creates a prototype or other product, and not its subsequent sale or use, determines whether it qualifies under Sec.
    Published on December 31, 2013

    Preparing Canadian Structures for 2010

    Article Effective January 1, 2010, Canada will look through tax-transparent U.S. LLCs and determine treaty eligibility at the member level
    Published on January 28, 2011

    Current Developments in S Corporations (Part I)

    Article Part I of this two-part article discusses S corporation eligibility, elections, and termination issues, including several changes related to the Small Business and Work Opportunity Tax Act of 2007
    Published on May 10, 2010

    Final Form and More Guidance on Small Business Health Care Tax Credit

    Article The IRS released a new form and guidance relating to the small business health care tax credit for the 2010 tax year. The guidance discusses issues relating to employers’ eligibility for the credit and other eligibility issues
    Published on February 01, 2011

    Current Developments in S Corporations (Part I)

    Article ...discusses recent legislation, cases, rulings, regulations, and other developments in the S corporation area. Part I covers operational issues; part II, in the November issue, will cover S corporation eligibility, elections, and termination issues
    Published on January 28, 2011

    Current Developments in S Corporations (Part II)

    Article This article provides an annual update of recent IRS rulings, guidance, and other developments concerning S corporations. It discusses S corporation eligibility, elections, termination issues, second class of stock, and trusts owning S corporation stock
    Published on April 20, 2012

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