AICPA
October 31, 2013
Corporate Taxation Insider
AICPA
  IN THIS ISSUE:   > Articles   > Advertisement   > News   > Advertisement: Special Focus Report   > CPA News to Know   > Upcoming AICPA Webcasts   > Video   Feedback  Contact Us  
 
 
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Articles
   
Will states require disclosure of uncertain tax positions?
By Prentice D. Barbee, CPA
It's just a matter of time before states, in the search for more revenues, start to require disclosure similar to federal requirements.
   
 
   
Clearing a path to a lower corporate tax rate
By Annette Nellen, Esq., CPA
For years, lawmakers of both parties have supported a lower corporate tax rate. So, why don't we have one yet?
   
 
Advanced Income Tax Accounting: Practical Application Exercises
Accounting for Deferred Income Taxes: Case Studies for ASC 740 (SFAS No. 109 and FIN 48)
2013 Corporate Tax Returns Videocourse
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Voodoo Data Dolls: A necessity for tax sanity
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Voodoo Data Dolls—it's not just a Halloween character, but a necessary tool to combat company data goblins.
   
 
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Special Advertising Report on Payroll
News
 
Filing season will be delayed, IRS says
For the second year in a row, the start of tax season will be delayed, the IRS announced. Due to the 16-day government shutdown, the IRS says it needs more time to program and test its systems.
   
 
 
Internet Tax Freedom Act preempts Illinois click-through nexus law
The Supreme Court of Illinois held that Illinois's click-through nexus law is expressly preempted by the federal Internet Tax Freedom Act (ITFA), which prohibits states from imposing discriminatory taxes on electronic commerce.
   
 
 
Orthodontist sues to reinstate employer mandate in health care law
A Florida orthodontics practice has filed suit to stop the one-year delay in the requirement that large employers provide minimum health coverage for their employees.
   
 
 
Tax Court holds assumption of estate tax liability may reduce value of gift
In a break from a prior decision, the Tax Court held that when a taxpayer made gifts to her daughters and required them to pay any estate tax liability that would be due if she died within three years, the daughters' assumption of the estate tax liability reduced the value of the gift.
   
 
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Advertisement: Special Focus Report
 
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Wage and tax calculations, IRS requirements, 401(k) contributions, and more are tasks that can make payroll a challenge—and a thriving service area for CPAs. In this report, executives in payroll and HR discuss the benefits and top features of client payroll systems and the effect of technology.
   
 
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New In The Store
  2013 Corporate Income Tax Boot Camp
This is a comprehensive course geared to guide practitioners through the numerous concepts and rules applicable to income tax accounting, tax return positions, and disclosures for C corporations and S corporations.
 
  Advanced Business Law for CPAs
Complex legal issues arise daily for businesses and clients. This course provides detailed information concerning the legal issues most commonly encountered by businesses and business clients.
 
  Advanced Strategies for S Corporations: Latest Developments and Proven Techniques
This course is highly useful during annual tax planning for the closely held business operating (or considering operating) as an S corporation.
 
  The Life of a Business Entity: Formation, Existence, Restructuring and Termination
The course content is designed and presented to assist you in assessing the implications and comparing the options available for a business entity at both the inception of the business and throughout its life.
 
Didn't find what you were looking for? Visit the AICPA Store
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Is paying lower corporate income taxes really wrong?
Explore this question and more in this webinar on transfer pricing.
New Credits and Incentives Pinpointer on Thomson Reuters Checkpoint
CPA News to Know
1
1 IRS updates special per diem rates for 2013–2014 travel expenses
 
1
1 Retain cash-basis method of accounting, AICPA says
 
1
1 2013 update on state sales taxes on accounting services
 
1
1 To match or not to match? 1099-K notices bewilder taxpayers
 
1
1 AICPA asks Congress to grant Sec. 9100 relief for late elections
 
1
1 Converting partnerships to disregarded entities: Rev. Rul. 99-6
 
1
1 Retirement plans for small businesses should be simplified, the AICPA says
 
1
Upcoming AICPA Webcasts
1
  Nov. 1 Advanced Tax Strategies for LLCs and Partnerships
 
1
  Nov. 4 AICPA National Tax Online Conference
 
1
  Nov. 5 Health Care Reform Act: Critical Tax and Insurance Ramifications For You, Your Business, and Your Clients
 
1
  Nov. 11 Top Estate and Income Tax Planning Strategies
 
1
    View webcast calendar
 
Video
   
AICPA Chairman Bill Balhoff: Challenges in the profession
How can the CPA profession respond to expanding client needs?

 
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