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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 |
| Method changes within the nonaccrual experience method. |
Rempalski, Kristy L.; Hasseltine, Kristy R. |
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Sep 1, 2009 |
2132 |
| Maneuvering through the proposed rules for post-transaction accounting methods. |
Rohrs, Jane; Walberg, Glenn |
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Sep 1, 2009 |
7481 |
| Adopting or changing a foreign corporation's accounting method. |
Hui, Irene Pik-Wah |
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Jul 1, 2009 |
1011 |
| 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 |
| IFRS and your tax practice. |
Stromsem, William R. |
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May 1, 2009 |
1541 |
| Vertex[R] Introduces Most Comprehensive Income Tax Solution for Global Tax Accounting. |
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Mar 17, 2009 |
700 |
| Taxpayers should be proactive when filing accounting method changes. |
Fitzpatrick, Ellen |
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Feb 1, 2009 |
1583 |
| A Profitable Year-End? |
Sayers, Pam |
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Jan 13, 2009 |
375 |
| 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 |
| Correcting accounting for deferred revenue. |
Robinson, Todd W.; Liu, Feng Mei |
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Nov 1, 2008 |
1180 |
| 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 |
| Tax court denies an impermissible accounting method change. |
Seelmeyer, Ann; Powers, Kevin |
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Sep 1, 2008 |
1187 |
| Alternative simplified method for claiming the research credit. |
Cool, Erin E.; Hanson, Kristin N.; Powell, Marie L. |
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Sep 1, 2008 |
1352 |
| Full charge on alternators. |
Schnee, Edward J. |
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Sep 1, 2008 |
448 |
| What's in their wallet? |
Weinstein, Gerald P. |
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Sep 1, 2008 |
525 |
| LIFO snafu is change in method. |
Reichert, Charles J. |
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Jun 1, 2008 |
611 |
| How will IFRS affect tax practitioners? |
Nevius, Alistair M. |
|
Jun 1, 2008 |
550 |
| Gift card and gift certificate income deferral. |
Suttora, John; Claybon, Alexa Mortenson |
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Jun 1, 2008 |
1620 |
| IFRS is coming: what does this mean for tax? |
Newell, Christine J.; Kalis, Frank J., Jr. |
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Jun 1, 2008 |
1372 |
| Defining a method of accounting. |
Gibbs, Paul K.; Conjura, Carol |
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Jun 1, 2008 |
2214 |
| Prop. Regs. address carryover of accounting methods under Sec. 381. |
Arbuthnot, Brandy |
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May 1, 2008 |
1114 |
| IRS provides procedures to request revision to year of change for Form 3115. |
Tucker, Natalie |
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Apr 1, 2008 |
1050 |
| CPM: the world's transfer pricing method. |
Hawkins, Bert J. |
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Apr 1, 2008 |
1555 |
| Gifting Flow-Through Shares To Charities. |
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Mar 28, 2008 |
944 |
| US Fallout From Liechtenstein Bank Scandal - Precautions To Take Now For US Account Holders And Beneficiaries. |
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Mar 7, 2008 |
847 |
| Accounting for bonus compensation under the final corporate estimated tax regs. |
Hecimovich, Gary L.; Fleming, Brian D. |
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Mar 1, 2008 |
1414 |
| Mere execution of service of insurance contract does not satisfy all-events test. |
Godshalk, Rich |
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Mar 1, 2008 |
1910 |
| Accounting method change procedures: one possible solution. |
Shevak, Richard |
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Feb 1, 2008 |
1244 |
| Partnerships for community development: properly structured deals can benefit owners, developers and neighborhoods. |
Sanders, Curtis O. |
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Feb 1, 2008 |
2730 |
| Thomson Tax & Accounting. |
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Jan 1, 2008 |
85 |
| 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 |
| Accounting for uncertainty: FIN 48 and new return standards require tax preparers to assess a variety of thresholds. |
Fleming, Damon M.; Whittenburg, Gerald E. |
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Oct 1, 2007 |
2613 |
| Internal Revenue Service Directive Clarifies Tax Accounting Rules For Gift Card Income. |
Askey, Elizabeth |
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Jul 9, 2007 |
690 |
| The CPA Technology Advisor Honors Innovative Technologies for Tax & Accounting Pros. |
|
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Jun 5, 2007 |
815 |
| FIN 48: are you ready to apply one of the most significant tax accounting developments? |
Harden, Stuart H. |
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May 1, 2007 |
1645 |
| Planitax Adds to Corporate Tax Horizons(R) With Comprehensive Tax Accounting Solution for FAS 109. |
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Apr 19, 2007 |
507 |
| Thomson Tax & Accounting. |
|
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Mar 1, 2007 |
267 |
| Treasury and IRS provide guidance on cross licensing arrangements, permit use of net consideration method. |
DeNovio, Nicholas J.; Stalls, Justin D. |
|
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 |
| Dealing with FIN 48: techniques to manage tax uncertainties through IRS practices and procedures. |
Boocock, Stephen W.; Ernest, John T.; Twigg, Melody Lynn |
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Mar 1, 2007 |
8982 |
| Legal and practical issues in applying FIN 48. |
Andreoli, Brian E.; Colker, David; Lebovitz, Michael S. |
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Jan 1, 2007 |
4100 |
| Measuring tax benefits under FIN 48 - eliminating some of the agita. |
Garofalo, William; Valente, Mark |
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Jan 1, 2007 |
3497 |
| Tax Accounting Review - Year-End Tax Planning Guide. |
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Dec 4, 2006 |
5785 |
| Income recognition. |
Schnee, Edward J. |
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Dec 1, 2006 |
485 |
| TAM links scope of LIFO election to LIFO pooling method. |
Martin, Jim |
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Jul 1, 2006 |
1258 |
| Tax accounting issues for foreign trusts. |
McNamara, Lawrence H., Jr. |
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Jul 1, 2006 |
3151 |
| IRS clarifies direct labor costs cannot be MSC. |
McWhorter, Terrance |
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Jun 1, 2006 |
2155 |
| UNICAP errors, omissions and opportunities: TAM 200607021. |
Rathnau, Regina L. |
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Jun 1, 2006 |
1270 |
| 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. |
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Jun 1, 2006 |
4514 |
| IRS provides replacement cost safe harbor for heavy equipment dealers. |
Salza, John F. |
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May 1, 2006 |
447 |
| Sec. 263(a) 12-month rule and economic performance accounting method changes. |
Blazek, Mark |
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May 1, 2006 |
984 |
| Tax accounting issues for gift certificates and gift cards. |
Nesi, Nicholas A. |
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May 1, 2006 |
937 |
| Corporate estimated tax requirements. |
Fielding, James |
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May 1, 2006 |
1908 |
| TEI urges retention of the LIFO inventory method. |
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May 1, 2006 |
1145 |
| An unforgiving environment for tax questions. |
Cunningham, Colleen |
Column |
Apr 1, 2006 |
782 |
| Inventory trends: the "Wal-Mart" effect. |
Petersen, Dustin C. |
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Apr 1, 2006 |
1329 |
| UNICAP controversy. |
Strahle, Brian |
|
Apr 1, 2006 |
1244 |
| Leap Announces Restatement of Prior Period Results to Correct Errors in Deferred Income Tax Accounting; Restatement Expected to Result in Material, Non-cash Improvements in Reported Net Income (Loss) for Affected Periods. |
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Mar 6, 2006 |
1132 |
| 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 |
| An early implementation guide to accounting for uncertain tax positions. |
Sellner, Mark A. |
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Mar 1, 2006 |
2241 |
| Flowserve Delays 2004 Form 10-K Filing And Restatement Completion, Cites Review Of Non-Cash Foreign Deferred Tax Accounting. |
|
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Feb 6, 2006 |
1116 |
| Accounting for casualty losses during a national disaster. |
Parker, Kenneth M. |
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Jan 1, 2006 |
944 |
| Accountable plan rules denied income exclusion for tool reimbursements. |
Borczak, Barbara S. |
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Dec 1, 2005 |
785 |
| 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. |
|
Dec 1, 2005 |
698 |
| 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 |
| Pay now or defer: no income deferral if services are involved. |
Maples, Larry |
|
Nov 1, 2005 |
2792 |
| Common Schedule M-1 adjustments. |
Hinkley, Rachael |
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Oct 1, 2005 |
1965 |
| FASB exposure draft on uncertain tax positions. |
Terpening, Rob |
|
Oct 1, 2005 |
791 |
| Chief tax officer reporting structures. |
Cummings, Jasper L., Jr. |
|
Oct 1, 2005 |
3283 |
| Self-constructed property eligible for simplified capitalization methods. |
O'Driscoll, David |
|
Oct 1, 2005 |
941 |
| 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 |
| Tax pitfalls when marriages fail: a survey of issues and risks when client marriages hit the rocks. |
Stewart, Tracy B. |
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Aug 1, 2005 |
2317 |
| 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 |
| Rule clarity: IRS clarifies rules for donations of intellectual property. |
Goller, D. Greg |
|
Jul 1, 2005 |
1492 |
| Rev. Proc. 2005-9 extends automatic accounting-method changes relating to intangibles capitalization. |
Fitzpatrick, Cathy |
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Jun 1, 2005 |
1084 |
| Service scrutinizes inventory. |
Leib, Irwin A. |
|
Jun 1, 2005 |
2990 |
| Tax contingency reporting. |
Guertin, Scott |
|
May 1, 2005 |
639 |
| The AJCA's FAS No. 109 implications. |
Morris, Katherine D. |
|
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 |
| Technology QC issues in tax practice. |
Valenti, Stephen P. |
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Mar 1, 2005 |
2046 |
| FASB proposed guidance on the AJCA. |
Laffie, Lesli S. |
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Feb 1, 2005 |
481 |
| Help wanted: tax and accounting educators. |
Carr, Janice |
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Feb 1, 2005 |
1778 |
| Tax Accounting Guidelines for Small Business. |
|
Brief Article |
Nov 1, 2004 |
38 |
| Holding period of partnership/LLC interests. |
Leibtag, Bernard |
|
Nov 1, 2004 |
395 |
| The Dirty Dozen of tax scams. |
Kess, Sidney |
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Oct 1, 2004 |
793 |
| 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 |
| Cost segregation applied: a taxpayer can substantially increase cash flow by segregating property costs. |
Falk, Charles E. |
|
Aug 1, 2004 |
4622 |
| Miscellaneous ramblings. |
Scott, Larry |
Column |
Jul 12, 2004 |
619 |
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