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  • Issue Library -- The Tax Adviser
  • 2012
  • May 2012
  • Tangible Property Regulations
  • Are Taxpayers Bound by Purchase Price Allocations?
  • Filing False Tax Return Leads to Deportation Charge
  • Payroll Tax Cut Extended; New Form 941 Released
  • LB&I Guidance on Benefits-and-Burdens-of-Ownership Analysis Under Sec. 199
  • Penalty Relief for the Unemployed Under Expanded “Fresh Start” Initiative
  • Trust Deductions: Knight, Prop. Regs. Still Govern
  • Foreign Limitations on Tax Loss Carryovers May Affect U.S. Foreign Tax Credits
  • Opportunities for Incorporating International Tax Law Into All Levels of the Tax Curriculum
  • 2012 Automobile Depreciation Limits
  • Accuracy-Related Penalty Tested in Five Recent Cases
  • Reporting Dilemma: Personal Use of Rental Properties
  • Benefiting From Unique Attributes of ESOPs
  • Post-Implementation Review of FIN 48
  • Guidance Issued on Interest Exceeding Acquisition and Home Equity Indebtedness Limitations
  • Removal of Sec. 163(j) Limitation Does Not Qualify as Accounting Method Change
  • IRS Issues Guidance on Accounting Method Changes for Repair Regs.
  • IRS Extends Portability Election for Some Estates
  • The Research Credit and Deduction for Passthrough Entities
  • Intercompany Debt in a Deemed Asset Sale Election
  • Final Partnership Debt-for-Equity Regulations
  • Interpretations of SSTS No.1, Tax Return Positions
  • Sec. 6045B Reporting Requirements
  • Tax Method Accounting Change Required for Change in Book Recognition on Multiple-Deliverable Contracts
  • AICPA Tax Division Remembers and Thanks Dedicated Advocate and Member, John H. Gardner
  • Exempt Organization Online Search Tool Introduced
  • IRS Broadens Disclosures of Tax-Exemption Determinations
  • Due Diligence Update
  • FBAR: Handle With Care
  • Taxpayers to Be Required to Update EIN Information
  • Qualified Residence Interest Limits Apply on a Per Residence Basis


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