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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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A Taxpayer’s Duty of Consistency
This article examines a recent Tax Court case that applied the duty of consistency doctrine and how the doctrine has previously been interpreted.
Article IRS practice & procedure Intermediate
Reexamining tax-loss harvesting: Better results through enhanced understanding
This article looks at the practice of tax-loss harvesting which can offer the potential for significantly increased after-tax returns.
Article Process, taxation & strategies Intermediate
The Preparer Penalties of Sec. 6694 and Sec. 6695
This item discusses the two penalty areas that apply to preparers.
Article Collections, liens & levies Intermediate
The Authorized OECD Approach to a U.S. Permanent Establishment
This article provides an overview of applying U.S. domestic tax law and a U.S. income tax treaty to a foreign corporation.
Article Treaties Intermediate
Whether to amend a return
This article discusses when it might be appropriate to file an amended return.
Article Practice management & professional standards Foundational
When Entity Simplification Is Not So Simple
Companies have many reasons to undergo reorganizations but should consider the effect E&P before undertaking these transactions. Learn more in this article.
Article Formation, liquidation & reorganization Intermediate
Accelerating AMT Credits in Lieu of Bonus Depreciation
This article explains when electing to accelerate the AMT credits makes sense for taxpayers and when they will achieve better results by using bonus depreciation.
Article Credits Intermediate
Uncertainty Surrounding Back-to-Back F Reorganizations
This article explains recently issued regulations on F reorganizations.
Article Formation, liquidation & reorganization Intermediate
Planning to Comply With the New U.S. Debt-Equity Requirements
This article focuses on the recharacterization and documentation rules including best practices to ensure both tax and financial reporting compliance.
Article C corporation income taxation Intermediate
Getting in shape for tax season
As CPAs and their staffs train and ready their equipment, they might add these reminders of what’s new and notable for 2016 returns.
Article Credits Intermediate
Pesky IRS Penalties: How to Get Them Abated for Clients
This item summarizes some common IRS penalties and the procedural and practical ways practitioners can obtain a penalty abatement.
Article Collections, liens & levies Intermediate
How to Document a Tax-Free D Reorganization With a Split-Off
This article presents a sample memorandum that can be used by taxpayers if the IRS challenges their treatment of a split-off D reorganization transaction.
Article Formation, liquidation & reorganization Intermediate
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