Journal of Accountancy

AICPA Insiders

From the CPA Insider:

Acquisition Rules for CPA Firms to Live By
By Brannon Poe, CPA
For firms that want to expand, finding strategic solutions to potential roadblocks can greatly impact post-close results.

The Tax Adviser

Is an Anomaly in Form 8960 Resulting in an Unintended Tax on Tax-Exempt Income?

Personal Goodwill and the Net Investment Income Tax

This article discusses when the sale of goodwill related to a C corporation is the sale of a shareholder’s personal goodwill and the reasons the gain from the sale of personal goodwill should not be subject to the net investment income tax.

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