Based on the AICPA Competency Framework: Tax and Personal Financial Planning, 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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This article describes tax planning opportunities to be considered for the final income tax return when the client is approaching death.
This article looks at the effect and guidance related to the requirement for noncustodial parents to have a signed release to be able to claim their children as...
This article discusses factors related to taxation of gambling winnings and losses including permitted deductions, records requirements, and special rules for...
A build-to-suit like-kind exchange usually requires a great deal of planning and may take some time.Learn more about build-to-suit arrangements in this article.
To make the process of hiring a caregiver less burdensome, this article answers the tax and nontax questions that arise when a family hires someone to help in the home.
This article explains IRS guidance permitting qualifying taxpayers to xclude from their income some student loans that have been discharged.
The PATH Act made amendments to the prohibited transaction safe-harbor test. This article discusses these amendments as well as issues that are surfacing.