About The Tax Adviser

Advertising

Click here for information about advertising in The Tax Adviser.

Copyright Permissions

For any form of reproduction of more than one page of this publication, one must first obtain a copyright grant from the AICPA’s authorized permissions agency, the Copyright Clearance Center.

For telephone assistance with the CCC permissioning process, call (978) 750-8400.

Note that the AICPA’s fair use copyright policy permits the reproduction of up to one page of this publication without permission, providing that all of the copyright information about the copied material is retained and displayed.

Commercial Reprints

Free quote available at AICPA business partner The YGS Group (minimum order 500).

Article Research and Single Reprints of Articles

Call the AICPA Library Service at (866) 806-2133.

Subscriptions

To subscribe to The Tax Adviserclick here, or call (888) 777-7077, or e-mail service@aicpa.org.


Editorial Advisory Board

BARBARA S. BORCZAK, CPA
Frazier & Deeter, LLC

JOSEPH CALIANNO, MBA, J.D., LL.M., CPA
Grant Thornton LLP

ELLEN D. COOK, MS, CPA 
University of Louisiana at Lafayette

LAURA DA FONSECA, CPA, CFE, CFF, MST
Piccarelli, Gilstein & Company, LLP

HOWARD GODFREY, PH.D., CPA 
University of North Carolina–Charlotte

GWENDOLYN GRIFFITH, J.D. 
Tonkon Torp LLP

DEANNA WALTON HARRIS, J.D., LL.M.
KPMG LLP

ARLENE HIBSCHWEILER, MBA, J.D.
State University of New York at Buffalo

KEVIN W. KAISER, J.D. CPA
Lindquist & Vennum LLP

CHRISTOPHER A. KARACHALE, J.D., LL.M.
Hanson Bridgett LLP

STEWART S. KARLINSKY, PH.D., CPA, MBA 
San José State University

LARRY McKOY, CPA/PFS
Dixon Hughes Goodman LLP

GENNARO F. MUSI, CPA
McGladrey LLP

KAREN M. NAKAMURA, CPA, MST
PricewaterhouseCoopers LLP

CLAIRE Y. NASH, PH.D., CPA 
Florida Atlantic University

KENNETH N. ORBACH, PH.D., CPA 
Florida Atlantic University

LEO PARMEGIANI, CPA, MST
O'Connor Davies LLP

JAY D. PERRY, CPA
Deloitte Tax LLP

MEREDITH K. PILARO, CPA
BDO USA LLP

GREGORY A. PORCARO, CPA/ABV/CFF, MST
Otrando Porcaro & Associates Ltd.

THOMAS J. PURCELL III, J.D., PH.D., CPA
Creighton University

SCOTT A. RABINOWITZ, J.D., LL.M.
PricewaterhouseCoopers LLP

JEFFREY L. RAYMON, CPA, MBA, MST
CliftonLarsonAllen LLP

KEVIN F. ROACH, CPA
Texas A&M University

DANIEL ROWE, CPA
Green Hasson Janks LLP

ADAM TRITABAUGH, CPA, MBT
McGladrey LLP

JIMMY J. WILLIAMS, CPA/PFS, M. Tax., BVAL 
Jimmy J. Williams & Co., P.C.

Opinions expressed in The Tax Adviser are those of the individual writers and may differ from policies of the American Institute of Certified Public Accountants, the Tax Division, or its other divisions and committees. This publication is designed to provide accurate and authoritative information on the subjects covered. It is sold, however, with the understanding that the publisher, editors, and authors are not engaged in rendering legal, accounting, or other professional service. If specific tax advice or other expert assistance is required, the services of a competent professional person should be sought. Further, in accordance with IRS Circular 230, Regulations Governing the Practice Before the Internal Revenue Service, the information in this publication is not intended or written to be used as, and cannot be used as or considered to be a “covered opinion” or other written tax advice, and should not be relied on for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing, or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute, or other purposes. The contents of The Tax Adviser are indexed in ProQuest Accounting & Tax, a product of ProQuest, available online at proquest.com.

Newsletter Articles

TAX ACCOUNTING

Should Small Businesses File Form 3115?

Small business taxpayers should be aware of the implications of adopting the tangible property regulations through the small business exception and, especially, that any change to this treatment must be made very soon.

PRACTICE MANAGEMENT

2015 Tax Software Survey

See how nearly 5,000 paid CPA tax preparers rated the strengths and weakness of major tax preparation software products they used in 2015.