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News you can use on tax regulations, court decisions, legislation, and practice management.

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As a tax practitioner, you may have contemplated adding personal financial planning services to your practice. There is a natural progression to go from being your client's most trusted tax advisor to also being their most trusted personal financial advisor. But you have questions: will it be profitable? How do I get started? What are other CPA firms doing? All of these questions are addressed in a new research study published by the AICPA's PFP Section that can show you how to expand your services into this lucrative niche area that is a great compliment to your tax practice.

The Personal Financial Planning Section of AICPA and Moss Adams LLP are pleased to announce the results of their first joint study of CPA financial planning and advisory practices- AICPA/Moss Adams CPA Financial Planning Practice Study.

Click here for more information

 
Tax Home > Resources > Corporations and Shareholders

Corporations and Shareholders

This section covers issues relating to C corporations and their shareholders, including corporate formations, corporate distributions, and reorganizations.

E&P Guide Worksheets/Checklists
E&P Guide worksheets/checklists, to be used in connection with calculation of E&P. Learn More>>


AICPA PowerPoint on IRS Mandatory Corporate E-File Program
This PowerPoint provides background information on the IRS’s mandatory corporate e-file program, a program that generally requires corporations with $10 million or more in total assets to e-file its fiscal year 2006 Form 1120 or 1120S tax return. Learn More>>

 

Accounting for  Uncertain Tax Positions: An Interpretation of FASB Statement No. 109

This proposed interpretation issued by the Board on July 14, 2005, would clarify the accounting for uncertain tax positions in accordance with FASB Statement No. 109, Accounting for Income Taxes. Learn More>> 

 

The "Cash-Rich" Spin-Off: Is the End in Sight?

March 3, 2005. Administration and Congressional critics call it a "redemption" in disguise. This article provides commentary on the cash rich spin-off. Learn More>>

  

Coffee 'n' Donuts: Is Starbucks Really a Manufacturer?

February 2005. And Krispy Kreme too? The explanation goes back at least thirty years. This article comments on domestic manufacturing. Learn More>>

 

After 70 Years, IRS Finally Bows to Supreme Court

October 28, 2004. The Court ruled in 1935 on one of the essential elements of an acquisitive re-org. The IRS ignored the court, until now. This article is a commentary on the IRS approach to continuity-of-interest issue. Learn More>>

 

IRS Throws Consolidated Filers a Change-of-Pace

August 12, 2004. This article is a commentary on the IRS approach to attribute reduction for consolidated filers. Learn More>>  

Senate Bill Would Cripple "Check-and-Sell" Technique

July 8, 2004. The ultimate fate is uncertain. But delay is not an option, since the EU penalties on specified U.S. exports increase each month. Learn More>>

 

What's the Deal With All These Olsons?

May 27, 2004. This article describes an IRS ruling policy on spin-offs involving labor disputes. Learn More>>

 

Spinning: Has IRS Made It Easier to Break Up?

March 25, 2004. Corporate America stands to get a lot more mileage out of a new revenue ruling on spin-offs. This article discusses the IRS ruling on spin-offs. Learn More>>

 

Consolidated Tax Attribute Reduction—Two Different Approaches

December 4, 2003. A previous article highlighted the outcry over WorldCom's post-bankruptcy tax strategy. This article discusses competing approaches to consolidated attribute reduction. Learn More>>

 

Worldcom: The Case of the Disappearing NOL

November 2003. This article focuses on the issue of attribute reduction highlighted by WorldCom bankruptcy filing. Learn More>>

 

'7&7, Please'

November 2003. This article describes the long-ago transaction that gives Seagram's successor a $1.5 billion IRS hangover. Learn More>>

 

Can Practitioners Profit From Change in IRS Ruling Policy?

October 2003. This article describes the IRS withdrawal from practice of issuing private ruling letters on spin-offs. Learn More>>