By knowing the factors courts consider in determining whether a taxpayer meets the requirements for the reasonable-cause exception, and how the courts have applied the factors, tax advisers can help their clients properly mount a defense to an accuracy-related penalty.
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December 2018 - The Tax Adviser
- Magazine
- December 2018
procedure & administration
credits against tax
Using R&D credits to reduce payroll taxes: An overlooked opportunity for startups
This article discusses who qualifies to take the credit, how to make the election, the calculation and allocation of the credit, and how to report it.
TAX CLINIC
exempt organizations
expenses & deductions
PERSONAL FINANCIAL PLANNING
STATE & LOCAL TAXES
COLUMNS
NEWS NOTES
STATE & LOCAL TAXES
TAX PRACTICE MANAGEMENT
PERSONAL FINANCIAL PLANNING
CASE STUDY
TAX PRACTICE MANAGEMENT
2025 tax software survey
AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.
