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 discusses how a taxpayer could have benefits of both the MACRS disposition regulations and tangible property regulations.
Using a GAA for a building that will be demolished can save taxpayers money, but it must be elected as soon as it is placed in service. This article explores the matter.
IRS guidance addresses the tax treatment of generic and nongeneric internet domain names. This article discusses the treatment identified in the guidance.
Congress made a notable change to the definition of qualifying property for bonus depreciation purposes. This article discusses the changes and items for consideration.
This article discusses the Chief Counsel Advice related to the treatment of Computer Software Development and Implementation Costs.
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.
This article discusses best practices to consider when planning a tangible property regulations sample.