The new rules governing which costs of trusts and estates are subject to the 2% floor on miscellaneous deductions now apply to tax years beginning after […]
The IRS issued final regulations on which amounts paid or incurred in connection with the development of tangible property, including pilot models, qualify for the Sec. […]
Advanced Tax Quarterly webcast series dedicated page to elaborate on the series, individual events, and provide registration information. Source: AICPA – Tax
Final regulations make permanent four changes to the rules for allocating and apportioning interest expense for partners in partnerships. Source: AICPA – Tax
The AICPA filed suit in the U.S. District Court for the District of Columbia, asking the court to halt the IRS’s recently introduced Annual Filing Season […]
Final regulations allow the use of truncated taxpayer identification numbers on payee statements and certain other documents where not prohibited by the Code, applicable regulations, or […]
Business leaders are constantly encouraging executives and entrepreneurs to share their experience and business acumen with greener students and young professionals, but what happens when the […]
Sixty-three percent of CPAs who answered the 2015 tax software survey conducted by The Tax Adviser and Journal of Accountancy said at least one of their […]
The IRS is proposing to apply a nonexclusive six-factor test to determine whether payments from a partnership to a partner are disguised payments for services that […]
Identity theft is a growing area of concern for taxpayers and practitioners. The AICPA has created this page to provide members with information about preventing identity […]