Now showing items 1-5 of 5
Professional committee service--A win-win strategy
The article focuses on the Tax Section and Tax Division of the American Institute of Certified Public Accountants (AICPA). The Tax Section is composed of more than 20,000 members who have self-selected as having a special ...
Tangible guidance on intangibility-- New Section 263 regulations provide taxpayers with much certainty
The authors explain the history behind and operation of the final IRC section 263 regulations issued in January 2004 on when expenditures producing intangible benefits are required to be capitalized. The regulations cover ...
Tax services after Sarbanes-Oxley: How to cope in an uncertain present
This article discusses the impact on tax practice of the U.S. Securities and Exchange Commission (SEC) rules to implement Sarbanes-Oxley. It covers the guidelines for nonaudit services, including some questions that remain ...
Ethical issues in tax practice
(Great Plains Federal Tax Institute, 2009)
Overview of Internal Revenue code, regulatory and judicial oversight of federal and state tax practice.