The survey allowed respondents to name their tax preparation software from among 13 listed or write in others. As in past ...
Care must be exercised to ensure all the applicable requirements are met when making a deceased spoused unused exemption ...
Bob Nolan, CPA, principal tax analyst, Drake Software, discusses how client expectations have changed and what CPA firms can ...
Tax practitioners must heed rules and professional guidelines for substantial authority and other specified levels of ...
Capital gains vs. ordinary income treatment hinges on the nature of the underlying contractual rights or obligations and the ...
Bob Nolan, CPA, principal tax analyst, Drake Software, discusses how client expectations have changed and what CPA firms can ...
Editor: Robert Venables, CPA, J.D., LL.M. The branch profits tax is a 30% tax on earnings of a foreign corporation’s ...
Despite common themes between a Senate bill and a House discussion draft on taxation of digital assets, they differ in key ...
A former IRS commissioner assesses risks and proposes control practices for use of artificial intelligence by taxing ...
While the Sixth Circuit held that the ban is necessary and proper under the U.S. Constitution for collecting a federal excise tax on spirits, the Fifth Circuit held under the same criterion that the ...
A range of common concerns discussed in an AICPA Tax Section ethics webcast are summarized, with links to further articles and materials.
The refund gave rise to an unpaid tax liability eligible for equitable innocent-spouse relief, the Tax Court held.
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