Expenses & Deductions

Deducting deferred bonuses

Numerous rules and restrictions govern the timing of deductibility of bonuses accrued in one year and paid in another.

How Internet Domain Names Are Taxed

The IRS determined that the costs of acquiring domain names are to be capitalized as intangible assets and amortized over a 15-year period.

Newsletter Articles

PRACTICE MANAGEMENT

Tax software survey

Our annual survey offers a look at how CPAs judged their tax preparation software in a wide range of types of practices.

NEWS

Congress enacts tax reform

Here are many of the most important provisions in the new law that affect both individual taxpayers and businesses. All changes were effective Jan. 1, 2018, except as noted.