Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Senior Accounting Officer Rules - Sign-Off, Sign-On Or Sign-Out? |
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Oct 15, 2009 |
1853 |
| Indefinite-lived assets in tax provision. |
Castellon, Mario; Xu, Celera |
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Oct 1, 2009 |
1143 |
| Textron: a still uncertain future for tax accrual workpapers. |
Hodes, Rochelle L.; Trainer, Corina |
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Jul 1, 2009 |
835 |
| IRS continues to challenge deferral of revenue from gift cards. |
Fitzpatrick, Cathy; Conjura, Carol |
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Jun 1, 2009 |
2286 |
| A Profitable Year-End? |
Sayers, Pam |
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Jan 13, 2009 |
375 |
| Tax defiers and the tax gap: stopping "frivolous squared" before it spreads. |
Hochman, Nathan J. |
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Jan 1, 2009 |
6852 |
| The death of LIFO? changing inventory method requires managing the accounting-tax differences. |
Bloom, Robert; Cenker, William J. |
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Jan 1, 2009 |
2399 |
| Retailer could not accelerate rebate liability via recurring-item exception. |
Gantman, Andrew |
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Dec 1, 2008 |
1346 |
| New Temp. Regs. under Sec. 905(c). |
Dash, Roopesh; Gupta, Sima; Landreneau, Frank |
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Nov 1, 2008 |
2427 |
| Hot topics in FAS 109. |
Raines, Donna; Pitts, Jennings; Leder, Zack; Sutton, Claire; Thrasher, Bennett |
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Oct 1, 2008 |
1763 |
| Gifting Flow-Through Shares To Charities. |
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Mar 28, 2008 |
944 |
| Options as disguised financings: the demise of an urban tax legend. |
Liss, Kevin J. |
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Mar 22, 2008 |
19979 |
| Neither snow, nor sleet, nor freezing rain slows TEI's advocacy efforts. |
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Jan 1, 2008 |
2805 |
| TEI's comments on notice 2007-88, consent to changes in accounting method. |
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Jan 1, 2008 |
5006 |
| Internal Revenue Service Directive Clarifies Tax Accounting Rules For Gift Card Income. |
Askey, Elizabeth |
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Jul 9, 2007 |
690 |
| Treasury and IRS provide guidance on cross licensing arrangements, permit use of net consideration method. |
DeNovio, Nicholas J.; Stalls, Justin D. |
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Mar 1, 2007 |
2883 |
| The effect of SOX and the increased focus on accounting for income taxes: survey results. |
Arlinghaus, Barry P. |
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Mar 1, 2007 |
6889 |
| Measuring tax benefits under FIN 48 - eliminating some of the agita. |
Garofalo, William; Valente, Mark |
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Jan 1, 2007 |
3497 |
| Income recognition. |
Schnee, Edward J. |
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Dec 1, 2006 |
485 |
| Tax accounting issues for foreign trusts. |
McNamara, Lawrence H., Jr. |
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Jul 1, 2006 |
3151 |
| Tax accounting issues for foreign trusts: this two-part article describes tax accounting and reporting consequences of foreign and domestic trusts. Part I defines these trusts and discusses some advantages and disadvantages of foreign trust status. |
McNamara, Lawrence H., Jr. |
|
Jun 1, 2006 |
4514 |
| UNICAP controversy. |
Strahle, Brian |
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Apr 1, 2006 |
1244 |
| The case against income averaging. |
Buchanan, Neil H. |
|
Mar 22, 2006 |
27857 |
| Options and the deferred tax bite: just when you thought it couldn't get any more complicated. |
Betancourt, Luis |
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Mar 1, 2006 |
3579 |
| Hedge identification and timing rules - traps for the unwary. |
Ricks, Jo Lynn |
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Mar 1, 2006 |
2028 |
| Accounting for casualty losses during a national disaster. |
Parker, Kenneth M. |
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Jan 1, 2006 |
944 |
| Bridging the book-tax accounting gap. |
Whitaker, Celia |
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Dec 1, 2005 |
20031 |
| Final regs. clarify estimated income tax payment procedures. |
Day, Susan K. |
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Dec 1, 2005 |
461 |
| Comparing an S stock sale to an asset sale. |
Ellentuck, Albert B. |
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Dec 1, 2005 |
698 |
| Accountable plan rules denied income exclusion for tool reimbursements. |
Borczak, Barbara S. |
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Dec 1, 2005 |
785 |
| Pay now or defer: no income deferral if services are involved. |
Maples, Larry |
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Nov 1, 2005 |
2792 |
| The perfect storm gathers: recent announcements by the IRS coupled with the climate of increased law enforcement call into question continuing vitality of announcement 2002-63 regarding tax accrual workpapers. |
Carlberg, Russell L. |
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Nov 1, 2005 |
7682 |
| Common Schedule M-1 adjustments. |
Hinkley, Rachael |
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Oct 1, 2005 |
1965 |
| FASB exposure draft on uncertain tax positions. |
Terpening, Rob |
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Oct 1, 2005 |
791 |
| The compelling need to engage. |
Boyle, Michael P. |
President's Page |
Sep 1, 2005 |
1303 |
| TEI files comments on uncertain tax positions: September 12, 2005. |
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Sep 1, 2005 |
10051 |
| Uncertain about financial reporting obligations for taxes? TEI seminar fills the bill: FAS 109 program set for September. |
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Jul 1, 2005 |
398 |
| The AJCA's FAS No. 109 implications. |
Morris, Katherine D. |
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May 1, 2005 |
858 |
| Accounting for income taxes in the post-SOA world. |
Morris, Katherine D. |
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May 1, 2005 |
1228 |
| Final regs. define "income" under sec. 643. |
Spoor, F. Gordon |
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May 1, 2005 |
3729 |
| FASB proposed guidance on the AJCA. |
Laffie, Lesli S. |
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Feb 1, 2005 |
481 |
| Tax Accounting Guidelines for Small Business. |
|
Brief Article |
Nov 1, 2004 |
38 |
| Holding period of partnership/LLC interests. |
Leibtag, Bernard |
|
Nov 1, 2004 |
395 |
| Effects of the SOA on the accounting profession. |
Miller, Michael R. |
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Sep 1, 2004 |
2590 |
| Taxation of advance payments. |
Monroe, Tracy J. |
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Aug 1, 2004 |
2257 |
| Proposed regs. shed light on income forecast method. |
Schell, Wayne M. |
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Aug 1, 2004 |
2697 |
| Automatic relief for certain late S corp shareholder consents. |
|
Brief Article |
Jul 1, 2004 |
259 |
| Child Labor: work permits, OT, articles of incorporation and more. |
Williams, Leonard W. |
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Jul 1, 2004 |
904 |
| Proposed notional principal contract regs. address contingent payments and character. |
Shapiro, David H. |
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Jul 1, 2004 |
866 |
| Accrual of California franchise tax liabilities. |
Tingey, Dennis |
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Jul 1, 2004 |
1170 |
| Guidance on accounting method changes for intangibles. |
Fitzpatrick, Catherine A. |
|
Jun 1, 2004 |
1079 |
| Hot stuff: CPA profession keeps emerging in proposed legislation. |
Allen, Bruce C. |
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Jun 1, 2004 |
832 |
| Change in depreciable life is accounting-method change. |
Kane, Robert F. |
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Apr 1, 2004 |
1056 |
| QTIP created under state law not federally binding. |
Quinn, Tina |
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Mar 1, 2004 |
1249 |
| IRS proposes changes to Circular 230. |
|
Brief Article |
Mar 1, 2004 |
82 |
| TaxTalk tips: repair vs. maintenance, "tax-free" distributions and more. |
Williams, Leonard W. |
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Jan 1, 2004 |
888 |
| Certain partners and S corp. shareholders can spread income from short tax year. |
Herndon, Diane |
|
Jan 1, 2004 |
906 |
| Circular 230 and conflicts of interest. |
Ely, Mark H. |
|
Jan 1, 2004 |
892 |
| Tax accounting for illegal activities. |
Sharp, Andrew D. |
|
Dec 1, 2003 |
2231 |
| First-year bonus depreciation temp. regs. |
Koppel, Michael D. |
|
Dec 1, 2003 |
1163 |
| Tax year change relief: new election allows four-year spread for bunched income. |
Josephs, Stuart R. |
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Dec 1, 2003 |
943 |
| Depreciating post-1986 MACRS property on a change in use. |
Reilly, Kevin F. |
|
Nov 1, 2003 |
1141 |
| A practical guide to Sarbanes-Oxley, part II. |
George, Goodman |
|
Nov 1, 2003 |
6119 |
| Fast tax facts 2003: as of Oct. 17, 2003. |
|
Illustration |
Nov 1, 2003 |
2325 |
| Finding the needle in the haystack. |
Davis, Debra |
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Nov 1, 2003 |
710 |
| Circular 230: professional responsibility for tax practitioners. |
Elgin, Evelyn |
|
Nov 1, 2003 |
732 |
| Help for sod and nursery farms. |
Beck, Allen M. |
|
Oct 1, 2003 |
1341 |
| Tax accrual workpapers: IRS efforts to obtain them, corporate strategies to protect them. |
Gawlik, Gregory J. |
|
Sep 1, 2003 |
9454 |
| New guidance for vendor's income recognition. |
Madden, David |
|
Jun 1, 2003 |
1213 |
| Split-dollar redux: CPAs may find the benefits a thing of the past. |
Brody, Lawrence |
|
Jun 1, 2003 |
1350 |
| IRS allows one-time RMD-method change. |
Kautter, David J. |
|
Jan 1, 2003 |
391 |
| The cash method for small businesses. |
Beck, Allen M. |
|
Oct 1, 2002 |
1024 |
| Current developments. |
Burton, Hughlene |
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Oct 1, 2002 |
2526 |
| Contributing zero-basis accounts receivable to a cash-basis partnership. |
Ellentuck, Albert B. |
|
Oct 1, 2002 |
869 |
| IRS eases rules for accounting-method changes. |
Ossen, Carolyn |
|
Jun 1, 2002 |
2112 |
| Significant new guidance for changing an accounting method. |
Smalley, Michael T. |
|
Jun 1, 2002 |
1717 |
| The "simplified" IPIC method. |
Leib, Irwin |
|
Jun 1, 2002 |
2170 |
| Rite Aid precipitates issuance of prop. and temp. regs. |
Hayes, Thomas |
|
Jun 1, 2002 |
1669 |
| Treatment of intercompany debt in a reorganization. |
Tansey, Jim |
|
Jun 1, 2002 |
1207 |
| TAM blesses plan "inoculation" language. |
Masnik, Robert H. |
|
Jun 1, 2002 |
774 |
| Deductibility of exit and entrance fees paid to the FDIC. |
Gibbs, Paul K. |
|
Jun 1, 2002 |
812 |
| Proposed guidance on capitalization. |
Fitzpatrick, Cathy |
|
Jun 1, 2002 |
1229 |
| Sec. 162 demutualization payment deductible, but not until paid. |
Gantman, Andrew |
|
Jun 1, 2002 |
1404 |
| Cross-border guarantee fees subject to U.S. withholding tax. |
Zive, Janette |
|
Jun 1, 2002 |
1373 |
| PFICs: applying the subsidiary look-through rules to intercompany transactions. |
Laudeman, Robert |
|
Jun 1, 2002 |
2009 |
| Phantom foreign currency gain on foreign property. |
Lam, Jones |
|
Jun 1, 2002 |
1027 |
| Tax Court expands Sec. 1033's scope. |
Weatherwax, Roy C. |
|
Jun 1, 2002 |
894 |
| Interest deductions for bankrupt corporations. |
Potter, William W. |
|
Jun 1, 2002 |
1980 |
| Rev. Proc. 2002-22: co-ownership of property or partnership interest? |
Belanger, Holly |
|
Jun 1, 2002 |
1850 |
| Avoiding recharacterization of rental income on resale of self-developed property. |
Ellentuck, Albert B. |
|
Jun 1, 2002 |
975 |
| Mark-to-market election is not a disposition for PAL purposes. |
Fiore, Nicholas J. |
|
Jun 1, 2002 |
323 |
| IRS suspends filing requirements for certain fringe-benefit plans. |
Fiore, Nicholas J. |
|
Jun 1, 2002 |
383 |
| Expatriation tax proposals analyzed. |
|
Brief Article |
Jun 1, 2002 |
132 |
| Important tax deadline of June 30 approaching. |
|
Brief Article |
Jun 1, 2002 |
133 |
| FLP audit triggers: Family limited partnerships raise red flags at IRS. |
Handy, Nelson |
Brief Article |
May 1, 2002 |
860 |
| Cost segregation study can lead to tax savings. (Insiders Outlook). |
Tipograph, Neil H. |
|
Dec 19, 2001 |
647 |
| Revenue plans put on hold. |
|
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Jun 1, 2001 |
62 |
| Study Published on Reform of Estate and Gift Tax System. |
|
Brief Article |
May 1, 2001 |
215 |
| Tax Advisers, Return Preparers and Financial Planners Subject to New Federal Privacy Disclosure Rules(*). |
|
Brief Article |
Feb 1, 2001 |
686 |
| Innocent Spouse Revisions: IRC 6015 Offers Hope for Spouses. |
Breakfield, Robert H.; Alvis, Charles E. |
|
Dec 1, 2000 |
3353 |
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