FIN-48 Friendly Tax Savings for Right and Left Coast Practitioners by Chuck Swenson, CPA/PhD
New York and California have very lucrative location-based credits. Chances are one out of every five of your clients is eligible. This article describes how to take advantage of them.
Red Flags on Tax Patents from Journal of Accountancy
An AICPA volunteer task force reveals why a U.S. Patent and Trademark Office practice of granting patents on tax strategies has raised concerns.
Taxpayer Liable for Taxes Misappropriated by Payroll Services Firm from The Tax Adviser
To prevail on a traditional estoppel defense, the record must establish reasonable reliance on a misrepresentation to a party’s detriment. When the government is involved, establishing “affirmative misconduct or rare or extreme circumstances” is also required.
Profit From a Consultative Approach by John J. Bowen, Jr.
It's not what your clients want to invest in. It's understanding what makes them tick.
FIN 48: The Show Must Go On Sponsored by LexisNexis
FASB voted unanimously on January 17, 2007 against the postponement of FIN 48. This overview provides a free excerpt from a soon-to-be-released FIN 48 treatise from LexisNexis.
AICPA’s Hottest Tax Topics for 2007
Author Bill Bischoff, CPA, highlights the developments that affect many individual, small business and corporate clients. Earn 12 CPE credits.
Advanced Planning for S Corporations
Gain a solid understanding of the intricacies of the ever-popular S Corporation form of doing business — and earn CPE credit.
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