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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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Employer Beware: Affiliated Service Group Is a Single Employer for Benefit and Health Care Coverage Testing
This article discusses affiliated service group rules and their application to various situations.
Article Employee benefits Intermediate
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
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
PATH Act Modifies REIT Prohibited-Transaction Safe Harbors
The PATH Act made amendments to the prohibited transaction safe-harbor test. This article discusses these amendments as well as issues that are surfacing.
Article C corporation income taxation Intermediate
Changes to Elections by Small Captive Insurance Companies
There have been recent changes to the eligibility requirements for certain small captives to elect to be taxed only on their investment income. This article explores...
Article C corporation income taxation Intermediate
Sales and Use Tax Audit Sampling
This article discusses various types of sampling as well as methodologies of certain states.
Article Tax computation Intermediate
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