Vol. 225 Nbr. 4, May 2018
> SIGN UP FREE
- Leases: A portfolio approach.
- Understand your firm's risk profile.
- Giving employees skin in the game: Educating employees in a fun way about profitability paid dividends for one CFO and her company.
- Customizing talent development: Walter & Shuffain's homegrown leadership program helps the firm advance its most promising people.
- The trouble with nondisclosure agreements in attest engagements: Agreeing to keep certain items confidential may result in a breach of professional standards.
- Round numbers: A fingerprint of fraud; Auditors and forensic accountants are among the CPAs who can benefit from an understanding of when the overuse of certain numerals might be a red flag for malfeasance.
- Mechanics of the new Sec. 199A deduction for qualified business income: Here's a step-by-step guide to calculating the new deduction for passthrough businesses and determining who qualifies for the break.
- IRS pursuing self-employment taxes from LLC members: The Service has been challenging LLC members on their treatment of LLC income as not subject to self-employment taxes.
- Establishing quality control in a tax practice.
- Carry your losses (further) forward.
- Bipartisan Budget Act contains tax provisions: Tax relief for victims of California wildfires, extension of many lapsed temporary incentives, and a new short-form return for seniors are among the act's revenue provisions.
- Virgin Islands 'cover over' partial return transmittal constitutes IRS filing: The Tax Court finds an assessment is barred by the statute of limitation.
- CEO of tax-exempt organization hit with excess benefit taxes: The Association for Honest Attorneys' founder used the organization's bank account for personal expenses and cash.
- Corporation's self-leasing rental expense deduction denied: The Tax Court holds that the payments were not for rent.
- WHERE TO TURN.