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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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Benefiting From New Tangible Property Regulations and Disposal Provisions
This article discusses how a taxpayer could have benefits of both the MACRS disposition regulations and tangible property regulations.
Article Capitalization & depreciation Intermediate
Avoiding Cost Segregation Recapture Tax
This article explores ways to lower any depreciation recapture when disposing of a property.
Article Capitalization & depreciation Intermediate
Deduct Your Demolished Building Using a General Asset Account
Using a GAA for a building that will be demolished can save taxpayers money, but it must be elected as soon as it is placed in service. This article explores the matter.
Article Capitalization & depreciation Intermediate
How Internet Domain Names Are Taxed
IRS guidance addresses the tax treatment of generic and nongeneric internet domain names. This article discusses the treatment identified in the guidance.
Article Capitalization & depreciation 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
IRS Affirms Deductibility of Some—but Not All—Computer Software Development and Implementation Costs
This article discusses the Chief Counsel Advice related to the treatment of Computer Software Development and Implementation Costs.
Article Capitalization & depreciation Intermediate
New Retail and Restaurant Remodel/Refresh Safe Harbor for Determining Repairs
This article discusses the new provisions of a new safe harbor which allows retail and restaurant taxpayers to deduct 75% of qualifying expenditures for remodeling.
Article Capitalization & depreciation Intermediate
Updating the Fixed-Asset Listing With Estimates After Sampling
This article discusses best practices to consider when planning a tangible property regulations sample.
Article Capitalization & depreciation Intermediate
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