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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It is common for aging homeowners to renovate their home to accommodate their disability. This article examines what qualifies for the medical expense deduction,
This article discusses factors related to taxation of gambling winnings and losses including permitted deductions, records requirements, and special rules for...
This article discusses the deduction for classroom expenses by educators, including qualified expenses, eligible educators, and calculating the deduction.
With a focus on a foreign currency straddle transaction example, this article discusses the scope and application of Code secs. 1092, 1256, and 988.
This article discusses what a “qualifying charitable distribution” is and explores the tax benefits of charitable IRA distributions.
A number of tax planning opportunities are available when gifting artwork. This article provides some important considerations that donors should be aware of.
Many practitioners still have some questions about when and how the IRD deduction is used. This article provides a refresher.
This article discusses a tax court opinion which clarifies the misconceptions taxpayers have about their charitable contributions of household items, etc.