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    AICPAs Revised Confidentiality Rule, Sec. 7216, and the Tax Professional

    Article Practitioners are encouraged to determine whether they comply with both Sec. 7216 and revised AICPA client confidentiality rules
    Published on February 01, 2015

    Special News Update - Spring Council 2013 Highlights

    Newsletter The AICPA governing Council’s spring 2013 meeting was held in Washington, D.C. this week. AICPA leaders from each of the 50 states, the District of Columbia, Puerto Rico, the Virgin Islands and Guam attended the Council meeting.
    Published on May 21, 2013

    AICPA Tax Standards Strengthened

    Article Revised AICPA statements on standards for Tax Services (SSTS) became effective on January 1, 2010, and provide high, enforceable ethical responsibilities for CPAs in providing tax services.
    Published on February 01, 2010

    When Plaintiffs in Class Actions Pay Tax on Attorneys Fees

    Article The taxation of attorneys’ fees in opt-out class actions has become relatively clear, as long as certain elements are established. In opt-in cases, class members risk being tagged with income in the amount of the attorneys’ fees.
    Published on November 01, 2008

    AICPA News Update Volume 13 No. 13

    Newsletter In This Issue: Regulatory Alert, Business and Industry Guide from AICPA & more
    Published on March 26, 2010

    IRS Will Not Challenge OID Treatment of Interchange Fees

    Article The IRS announced that it will no longer challenge whether interchange fee income earned by credit card issuers creates or increases original issue discount (OID) on a pool of credit card loans.
    Published on January 01, 2011

    Did Canal Corp. Sink the Leveraged Partnership Transaction

    Article This item reviews the recent decision by the Tax Court in Canal Corp. and illustrates the limitations of the leveraged partnership exception to the disguised sale rules of Sec. 707(a)(2)(B
    Published on April 01, 2011

    Final Regs. Determine Amount of Tax Paid for Purposes of the Foreign Tax Credit

    Article The IRS issued final regulations on determining the amount of taxes paid for purposes of the foreign tax credit.
    Published on January 01, 2014

    LB&I Explains Rules of Engagement in Examinations of Transfer-Pricing Issues

    Article The IRS Large Business & International division released general guidelines and rules of engagement for LB&I examiners employed in the Transfer Pricing Practice and the International Business Compliance unit involved in the examination of transfer-pricing issues
    Published on January 01, 2015

    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 February 01, 2013

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