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About this topic

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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Tax issues for nontraditional households

This article explores the income tax issues that arise from owning or living in a home with a person other than a spouse.

Article Deductions Foundational

More on short-term rentals

See how to report income from Airbnb and similar “sharing economy” activities.

Article Income Foundational

Short-term rentals, the sharing economy, and tax

This article discusses some things CPAs need to know as clients come to them with short-term rental income.

Article Income Foundational

Net Investment Income Tax: How Does It Affect You?

Proper planning may allow this tax to be deferred, reduced, or, in some cases, avoided completely.

Article Income Intermediate

Taxation of Gambling

This article discusses factors related to taxation of gambling winnings and losses including permitted deductions, records requirements, and special rules for...

Article Income Intermediate

Foreign Currency Straddles and Transactions Present Complex Tax Issues

With a focus on a foreign currency straddle transaction example, this article discusses the scope and application of Code secs. 1092, 1256, and 988.

Article Income Intermediate

Charitable IRA Distributions: A Great Opportunity

This article discusses what a “qualifying charitable distribution” is and explores the tax benefits of charitable IRA distributions.

Article Income Intermediate

Qualified Small Business Stock: Considerations for 100% Gain Exclusion

Some noncorporate taxpayers who dispose of QSBS in a taxable transaction may exclude the entire gain for tax purposes. This article discusses the criteria and more.

Article Income Intermediate

What Investors Need to Know About Passive Activities

Having an activity classified as passive is not a good result for most taxpayers. This article summarizes what you need to know about passive activities.

Article Income Foundational

Local Lodging Provided to an Employee: How to Determine Whether to Include It in the Employee’s Income

This article discusses how employer paid lodging for local events should be treated on the employee's tax return.

Article Employee benefits Foundational