Your Search

    • Search Terms

    Narrow Your Search

    By Topic


    By Industry


    By Document Type


    Member Only Content


    By Date

    Search Results

    Page  1 2 3 4 5 >> 
    Showing results 1 - 10 of 2512
    Order by:


    Defending R&D Credits

    Article This article highlights and analyzes some recent decisions concerning the research and development (R&D) tax credit and IRS administrative practices when auditing R&D credit claims, most notably the Union Carbide decision in the Tax Court
    Published on May 01, 2010

    Comparing International Tax Systems in the Introductory Tax Class

    Article This column describes an assignment that requires a modest time commitment to bring international tax issues into the introductory tax course and to raise student awareness of differences in tax systems
    Published on November 01, 2010

    Planning for the Unearned Income Medicare Contribution Tax

    Article The unearned income Medicare contribution tax is scheduled to come to life at the end of next year, and it may have a significant impact on some taxpayers
    Published on August 01, 2011

    Unrealized Built-in Gains and Losses Under Sec. 382 and the Tax Accounting Rules

    Article Do not forget to consider the tax accounting method rules (for accrued income or expense items) when dealing with Sec. 382
    Published on November 01, 2010

    IRS Increases Focus on Tax Hedge Identification Rules

    Article The IRS recently signaled its increasing interest in the tax treatment of hedging transactions, particularly with regard to proper taxpayer identification
    Published on May 01, 2011

    Tax Professionals Making the Difference

    Article The importance of business development to tax professionals
    Published on December 01, 2010

    2010 Tax Software Survey

    Article The Journal of Accountancy and The Tax Adviser conducted a survey of AICPA members who prepared 2009 tax returns for a fee to determine which tax preparation software products were the most popular, what aspects of...
    Published on September 09, 2010

    Are You Properly Paying the Ozone-Depleting Chemicals Excise Tax

    Article In recent years, IRS excise tax examinations have focused on taxpayers that import articles potentially subject to the excise tax imposed on certain ozone-depleting chemicals (ODCs) under Sec. 4681
    Published on June 01, 2010

    Dismissal of Tax-Driven Bankruptcy Plan Affirmed

    Article The Seventh Circuit affirmed a bankruptcy court’s refusal to confirm a bankruptcy plan and its dismissal of the bankruptcy proceeding because the principal purpose was to avoid taxes. The court said the filing was in bad faith and did not serve the proper purpose of bankruptcy law
    Published on August 01, 2010

    Analyzing the Tax Implications of Grants Received for Investment Tax CreditEligible Property

    Article The recent availability of grants in lieu of the production tax credit (Sec. 45) and the investment tax credit (Sec. 48) has become a well-documented source of funding for the installation of certain energy property
    Published on August 01, 2010

    Page  1 2 3 4 5 >> 
    Showing results 1 – 10 of 2512
    Show Results per page
    Copyright © 2006-2015 American Institute of CPAs.