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    What Do the Mid-term Elections Have in Store for CPAs

    Article After two years of a crushing financial crisis, continuing banking challenges for closely held businesses, huge government deficits and the storm clouds of expiring Bush Tax Cuts [which were passed in June 2001, as the Economic Growth and Tax Relief Reconciliation Act (EGTRRA)], there seems to be little good news
    Published on January 28, 2011

    Mobile Information Security Concerns

    Article CPAs must understand the security issues involved in and the steps they can take to control and minimize the risks of using mobile devices.
    Published on August 31, 2013

    A Little-Known Tax Benefit The Gift of Inventory

    Article Tax incentives are available for contributions of inventory for the care of the ill, needy, or infants, but many taxpayers may be unaware of them. This item outlines the current rules for an increased deduction and analyzes events leading up to the current rules.
    Published on January 28, 2011

    IRS Nonacquiesces to Tax Court Fraud Holding

    Article The IRS nonacquiesced to the Tax Court’s decision in Norris because the IRS believes that the Tax Court improperly used a “rigid” 11-factor test to determine the existence of fraud instead of making the determination by considering the taxpayer’s entire course of conduct.
    Published on January 31, 2012

    Independence and Ethics

    Publication A description of products available on independence and ethics.
    Published on June 19, 2013

    E-commerce Sales Taxing Your Compliance and Financial Systems

    Article The e-commerce business channel has come a long way from its infancy and has become a very relevant part of a retailer’s business. Not only does this channel extend the reach of your products and services from brick and mortar locations to the actual doorstep of prospective customers, but an
    Published on January 28, 2011

    Portable Device Security Protect Your Clients Secrets

    Article There are several good ways to physically protect the data on laptops, netbooks, smart phones, personal data assistants (PDAs), memory sticks and other portable devices. Because these devices are small and generally not secured, it makes them especially susceptible to theft. Even if the data is protected and/or encrypted, theft
    Published on January 28, 2011

    Taxes in the Cloud

    Article Approaches to deploying computing power are moving from the acquisition and self-management model to the subscription model in which we have access to the latest tools and expert third-party managers. This new approach — still evolving in its capabilities and offerings — is often referred to as "cloud computing" and
    Published on January 28, 2011

    LMSB Identifies New Repairs Issue

    Article In an IRS Large and Mid-Size Business (LMSB) Division memorandum (LMSB-4-0509-019), the IRS notified LMSB executives of an emerging issue relating to the recharacterization of costs associated with tangible assets previously capitalized under Sec. 263(a) as currently deductible repairs under Sec. 162.
    Published on January 28, 2011

    CFCs Software Leasing Income Determined to Be Foreign Personal Holding Company Income

    Article The IRS addressed whether rental income from software leasing to third parties outside the country of a controlled foreign corporation is foreign personal holding company income.
    Published on October 31, 2013

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