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May 11, 2015

Basis Rules for Estates of 2010 Decedents Proposed

Proposed regulations would apply to decedents who died in 2010 and whose executors elected under Sec. 1022 to not have the retroactively reinstated estate tax apply […]
May 8, 2015

Regs. on Notional Principal Contracts Change Treatment of Nonperiodic Payments

The IRS issued temporary and proposed rules under Secs. 446 and 956 amending how nonperiodic payments made or received under certain notional principal contracts are treated. […]
May 8, 2015

List of Designated Private Delivery Services Is Updated, Postmark Rules Revised

The IRS updated the list of designated private delivery services (PDSs) that taxpayers can use to take advantage of Sec. 7502’s timely mailing equals timely filing/paying […]
May 7, 2015

Rulings Illustrate Transactions That Qualify as D Reorganizations

The IRS issued two rulings on transactions that qualify as D reorganizations and revoked Rev. Rul. 78-130. Source:: AICPA – Tax
May 5, 2015

2016 Inflation Adjustments for HSAs Released

The IRS issued the inflation-adjusted figures for calendar-year 2016 for the annual contribution limits for HSAs and the minimum deductible amounts and maximum out-of-pocket expense amounts […]
May 4, 2015

Hot Topics: Will that be credit or debit?

By 2017, just 23 percent of all point-of-sale purchases are expected to be made with cash, says a study by market research firm Javelin Strategy & […]
May 1, 2015

Tangible Property (Repair Regs) Webcast Archives

Tangible Property (Repair Regs) Webcast Archives and supporting handouts for AICPA members Source:: AICPA – Tax
May 1, 2015

Tangible Property Regulations History

This page provides a historic background of the rules governing the tax treatment of expenditures related to tangible property. The IRS issued the final regulations on […]
April 30, 2015

“Be on the Lookout” Lists Gone From IRS Reviews of Sec. 501(c)(4) Applications

Two years after the scandal involving IRS reviews of applications for tax-exempt status, TIGTA issued a follow-up report. Source:: AICPA – Tax
May 10, 2016

C Corporation Tax Return - 2012

This page includes checklists for C Corporation tax returns (Form 1120). These checklists and practice guides were prepared by the AICPA Tax Practice Guides Task Force. […]
May 10, 2016

Employee Benefits Plan Return - 2012

This page includes the checklist for the employee benefit plans tax return (Form 5500). These checklists and practice guides were prepared by the AICPA Tax Practice […]
May 10, 2016

Estate and Trust Income Tax Return - 2012

This page includes checklists for estate and trust fiduciary income tax returns (1041). These checklists and practice guides were prepared by the AICPA Tax Practice Guides […]
May 10, 2016

Individual Tax Return - 2012

This page includes checklists for 2012 individual income tax returns (Form 1040). These checklists and practice guides were prepared by the AICPA Tax Practice Guides Task […]