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Tax

About this topic

Based on the AICPA Competency Framework, 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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Tax Fundamentals of LLCs and Partnerships

This webcast provides participants with a foundation of tax principles and rules applicable to flow through entities under IRC section subchapter K.

Webcast Formation, transfers & termination Foundational

How firms can overcome challenges and develop a diverse workforce

Recruiting a diverse workforce can be a challenge. This article discusses how the challenge can be overcome with a commitment to building relationships.

Article Team building Advanced

Advanced Tax Strategies for LLCs and Partnerships

Learn the pros and cons of the LLC, General Partnership, Limited Partnership, and Limited Liability Partnership by focusing on planning and potential tax traps.

Course – Textbook Allocations & substantial economic effect Advanced

S corporation owner-employees: Who controls income?

This article illustrates the importance of drafting agreements so the income earned is paid to the correct party when an S corporation is involved.

Article S corporation income taxation Intermediate

S Corporations: Key Issues, Compliance, and Tax Strategies

Designed to give you the knowledge you need to explain the benefits and drawbacks of electing S Corporation status, as well as effectively discuss why more business...

Course – Textbook S corporation income taxation Foundational

Tax issues for nontraditional households

This article explores the income tax issues that arise from owning or living in a home with a person other than a spouse.

Article Deductions Foundational

How to manage sales and use tax risk

This article discusses how an external sales and use tax policies and procedures review can help in avoiding problems before they occur.

Article Tax computation Intermediate

Giant Eagle and economic performance under Sec. 461(h)

This article explores the implication of an appeals court's holding that the taxpayer had met the all-events test and could take the deduction under Sec. 461(h)..

Article Methods Intermediate

The importance of killing projects

This article explores an often overlooked aspect of project management - ending the project.

Article Project management Intermediate

The statute of limitation for net operating losses

Learn what practitioners need to know to keep their clients from having NOL deductions disallowed.

Article IRS practice & procedure Intermediate

International information return penalties remain a significant issue for taxpayers and advisers

This item explores the risks for certain delinquent or substantially incomplete international information returns.

Article Collections, liens & levies Intermediate

More on short-term rentals

See how to report income from Airbnb and similar “sharing economy” activities.

Article Income Foundational