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Allocation & apportionment

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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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The canned software conundrum: Inconsistent state corporate income tax treatment

This item discusses the interplay between Public Law 86-272 and the federal treatment of computer software. treatment of computer software, as well as two states’...

Article Allocation & apportionment Intermediate
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