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    PCPS Seasonality Success 

    This is a quarterly e-newsletter on making the most of busy season. Every article will contain a wealth of tips to help make your practice more effective and efficient, along with an action agenda containing steps that PCPS members can implement in their own practices.

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    The Exclusion for Meals and Lodging

    Article This article explains the general exclusion under Sec. 119(a) and the other limited exclusions for meals and lodging received from an employer and addresses whether a partnership may treat a partner as an employee for purposes of the Sec. 119(a) exclusion.
    Published on April 01, 2015

    Identifying What Constitutes Partnership Liabilities and How They Affect the Basis of Partnership Assets

    Article Only partnership debt that has an impact on the partnership's inside basis is a liability. All other debt is excluded from consideration.
    Published on April 01, 2015

    Tax Reform Five Priorities to Remember

    Article As a new Congress begins a fresh look at tax reform, the AICPA intends to stay engaged in the process and advocate on issues of particular interest to CPAs. Five areas deserve strong consideration in tax reform.
    Published on April 01, 2015

    IRS Will Waive Penalties for Underpayments Related to the Premium Tax Credit

    Article IRS will provide automatic penalty relief for premium tax credit underpayments.
    Published on April 01, 2015

    Regulations Will Allow Charter School Employees to Participate in Government Plans

    Article The IRS announced that it will develop regulations under Sec. 414(d) that would permit a state or local retirement system that qualifies as a governmental plan to cover employees of charter schools.
    Published on April 01, 2015

    New Procedures for Filing Accounting Method Changes Are Released

    Article The IRS issued new procedures taxpayers should use to make accounting method changes.
    Published on April 01, 2015

    Offshore Disclosure Program a Success, Will Remain Open

    Article The IRS stated that it intends to keep its Offshore Voluntary Disclosure Program (OVDP) open until it announces otherwise.
    Published on April 01, 2015

    Changes Are Proposed for Accounting for Income Taxes Under FASB ASC

    Article FASB proposed two standards changes to Accounting Standards Codification (ASC) Topic 740, Income Taxes, that are designed to reduce complexity in accounting for income taxes.
    Published on April 01, 2015

    Rules Governing Internal-Use Software Are Proposed

    Article The IRS issued long-awaited proposed regulations on what type of internal-use software qualifies for the Sec. 41 research credit. Although the new rules are proposed, not final, the IRS says it will not challenge taxpayers' return positions that apply these rules currently.
    Published on April 01, 2015

    What Taxpayers Need to Know to Comply With the Final Tangible Property Regulations

    Article An overview of the final tangible property regulations and discussion of the procedural guidance and what taxpayers will need to consider in complying with the final regulations.
    Published on April 01, 2015

    Incorporating a Partnership and Selling to an ESOP in a Tax-Free Transaction

    Article This item explores the main issues a partnership should consider from a restructuring perspective when considering ESOP ownership transactions.
    Published on April 01, 2015

    How to Claim the Residential Energy-Efficient Property Credit for Geothermal Heat Pump Property

    Article A taxpayer who meets certain requirements can claim the credit for expenses associated with geothermal heat pump property.
    Published on April 01, 2015

    Cost-Segregation Studies and the Impact of the Tangible Property Regulations

    Article This item highlights several important aspects of the final tangible property regulations and related transition guidance that may affect cost-segregation studies and resulting changes in accounting methods.
    Published on April 01, 2015

    GAAs Are a Valuable Planning Option for Tangible Property Depreciation

    Article General asset accounts provide a valuable simplification tool for tracking tangible assets and present some tax planning opportunities.
    Published on April 01, 2015

    IRS Issues Additional PPACA Guidance on Identifying Full-Time Employees

    Article The IRS provided employers with helpful guidance regarding situations where an employer changes the measurement period or method it uses for determining if a variable-hour or part-time employee has become a full-time employee.
    Published on April 01, 2015

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