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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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Tax Court upholds non–safe-harbor reverselike-kind exchange
The Tax Court’s decision in Estate of Bartell alleviates uncertainty about structuring a reverse like-kind exchange intended to qualify for nonrecognition treatment.
Article Allocations of profits & losses Intermediate
S corporation owner-employees: Who controls income?
This article illustrates the importance of drafting agreements so the income earned is paid to the correct party when an S corporation is involved.
Article S corporation income taxation Intermediate
How to manage sales and use tax risk
This article discusses how an external sales and use tax policies and procedures review can help in avoiding problems before they occur.
Article Tax computation Intermediate
The Front-End Straw Man and the Build-to-Suit Exchange
A build-to-suit like-kind exchange usually requires a great deal of planning and may take some time.Learn more about build-to-suit arrangements in this article.
Article Tax computation Foundational
Top 10 Easy Ways That Trusts Cause Loss of S Corporation Status
This article presents 10 ways that S corporations can lose their S election status, most of them involving trusts.
Article Election, termination & conversion Intermediate
Bonus Depreciation After the PATH Act
Congress made a notable change to the definition of qualifying property for bonus depreciation purposes. This article discusses the changes and items for consideration.
Article Specialized issues Intermediate
Ordinary Deduction for Worthless QSub Stock
Restructuring an existing QSub in an attempt to qualify for an ordinary deduction is prohibited and might result in an unfavorable deferral of loss. This article...
Article S corporation income taxation Intermediate
Life Insurance and S Corporations: Unique Rules Present Opportunity and Peril
This column outlines the special considerations and issues related to life insurance policies for S Corporations.
Article S corporation income taxation Foundational
Post-Election Tax Update - What Should We Expect with New Leadership?
Hear a post-election analysis from AICPA’s tax policy and advocacy representatives in Washington, D.C.
Webcast Reporting & filing requirements Foundational
Health Insurance Issues S Corporation Shareholders
This page includes common questions CPAs are asking about their S corporation clients affected by the Affordable Care Act.
Article Affordable Care Act (ACA) Foundational
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