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    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 April 13, 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 July 22, 2010

    AICPA News Update Volume 13 No. 13

    Newsletter In This Issue: Regulatory Alert, Business and Industry Guide from AICPA & more
    Published on January 28, 2011

    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 28, 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 December 31, 2013

    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 June 16, 2011

    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 January 31, 2013

    Per Diem Rate Updates for 201213

    Article The IRS has issued its annual update of special per diem rates for use in substantiating certain business expenses taxpayers incur when traveling away from home.
    Published on November 30, 2012

    IRS Issues Guidance on Sec. 382 for Corporations in the Capital Purchase Program

    Article The IRS has issued guidance (Notice 2008-100) on the application of Sec. 382 to loss corporations whose instruments Treasury acquires pursuant to the Capital Purchase Program.
    Published on April 19, 2010

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