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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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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
Uncertainty Surrounding Back-to-Back F Reorganizations
This article explains recently issued regulations on F reorganizations.
Article Formation, liquidation & reorganization 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
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
Personal Goodwill and the Net Investment Income Tax
This article discusses when the sale of goodwill related to a C corporation is the sale of a shareholder’s personal goodwill.
Article Specialized issues Intermediate
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