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Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.
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Complexities of Stock Deals in M&A Transactions
This article explains the possible tax benefits of taxable stock transactions.
Article Income Intermediate
Charitable Donations of Food Inventory
his article summarizes the regulations including the use of donated food, limitations on the deductions, and the opportunities.
Article Deductions Intermediate
How to Present to a Hostile Audience
This article shares some tips on giving a presentation to a tough crowd.
Article Communication Foundational
8 tips for navigating office politics
This column offers strategies for evading political gaffes at work and for dealing with situations that often cannot be avoided.
Article Collaboration & partnering Foundational
How gamification can help engage Millennial employees
With a generation of tech-savvy Millennials flooding the workforce, gamification has become a hot topic as a management tool.
Article Motivating & inspiring Intermediate
How to reassure your staff in times of uncertainty
During uncertain times, communication gaps can be filled with rumour, undermining a leader's credibility and sapping morale. Here's how to get out in front of an issue.
Article Communication Intermediate
Practical Documentation of QRAs for the R&D Tax Credit
This article explores qualified research activities (QRA) including providing an overview of the rules, case law, and a detailed case study.
Article Credits Intermediate
Sec. 108(i): Considerations for Electing Consolidated Groups
This article presents considerations for electing consolidated groups under IRC sec. 108(i) including corporate and consolidated group treatment, examples, and more.
Article Income Intermediate
Double and Triple Drops With Liquidations Clarified in Pair of Revenue Rulings
This article discusses Rev. Rul. 2015-9 and 2015-10) along with the technical aspects surrounding their issuance and addresses whether the IRS reached the right results.
Article Formation, liquidation & reorganization Intermediate
Worker Classification and the Evolving Service Delivery Model
This article discusses the common law standard, section 530 relief, legislation, and the changing environment.
Article IRS practice & procedure Intermediate
Issues Involving the Interplay of Subpart F Income Recapture Account and Sec. 956 Inclusion
Treating a Sec. 956 inclusion as not a distribution for purposes of Regs. Sec. 1.952-1(f)(2)(iii) leads to unintended results under certain fact patterns. This article...
Article US anti-deferral rules Intermediate
Ratification May Fix Signature Problems
Concerns regarding the validity of an act often can be resolved by having an authorized person ratify the act. This article discusses the concept of ratification.
Article IRS practice & procedure Intermediate
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