Vol. 228 Nbr. 1, July 2019
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- Mapping a path forward after Wayfair: CPAs should educate themselves and their clients on the current nexus standard for sales taxes.
- 5 missteps to avoid when evaluating internal controls: Understanding a client's internal control gives auditors insight into the testing needed to assess management's assertions.
- Highlights of internal audit research.
- Succeeding at Sponsorship: Firms can thrive by matching talented up-and-comers with leaders who advocate for them.
- Lease accounting: A private company perspective; Organizations implementing the new standard can expect a complex transition and a substantial financial statement impact.
- Why patience is important with AI: The experts in the J of A's annual technology roundtable examine artificial intelligence, including the need for realistic initial expectations.
- Broadened definition of Sec. 152 dependents: More people qualify for the child tax credit or for surviving spouse status.
- Defining a trade or business for purposes of Sec. 199A.
- W-2 wages and Sec. 199A.
- Tax Court denies microcaptive insurance arrangement: Entities were not insurance companies and did not provide insurance in the commonly accepted sense, the court holds.
- Second Circuit expands Tax Court's jurisdiction for hearing refund claims: In reversing the Tax Court, an appeals court fixes a 'black hole' for timely filing.
- Financial disability provision does not suspend statute of limitation on taxpayers' refund claims: A district court rules it lacks subject-matter jurisdiction over taxpayers' untimely refund claims.
- S corp. expenses not personally deductible by shareholder as a sole proprietor: A district court denies a taxpayer's refund claim.
- Syncing settings and data on multiple Windows 10 PCs.
- WHERE TO TURN.