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Tax accounting

About this topic

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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Understanding the Safe Harbor for Ratable Service Contracts

This column focuses on what the revenue procedure provides to taxpayers that was not previously available.

Article Tax accounting Intermediate

New Retail and Restaurant Remodel/Refresh Safe Harbor for Determining Repairs

This article discusses the new provisions of a new safe harbor which allows retail and restaurant taxpayers to deduct 75% of qualifying expenditures for remodeling.

Article Capitalization & depreciation Intermediate

Updating the Fixed-Asset Listing With Estimates After Sampling

This article discusses best practices to consider when planning a tangible property regulations sample.

Article Capitalization & depreciation Intermediate

Hedging Market Risks: Accounting for Notional Principal Contracts

This article looks at the timing and characterization rules that apply to payments under a notional principal contract.

Article Tax accounting Intermediate

Wynne’s Effect on State and Local Personal Income Taxes

This article explores the facts of the case, how this decision relates to and departs from case precedent, and the effects on the taxing schemes of other states and...

Article Tax accounting Foundational