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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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Rev. Rul. 2016-15 and the Uniform Application of Sec. 108 to QRPBI

This article explains a different application of Sec. 108 debt forgiveness for qualified real property business indebtedness ruled on recently by the IRS.

Article Income Intermediate

Complexities of Stock Deals in M&A Transactions

This article explains the possible tax benefits of taxable stock transactions.

Article Income 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
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