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Columns

Home /Columns
Columns

State and Local Tax Considerations for Business Acquisitions and Divestitures

By  Corey L. Rosenthal, JD, Patrick Duffany, JD, CPA and Milo W. Peck, JD

February 2016 0

There are several points in a business's life cycle that represent increased risk. One prime example is the buying or selling of all or part…

Columns

The ‘Reasonable Cause and Good Faith’ Defense to Penalties

Lessons from Hobby Loss Cases

By  Henry Stow Lovejoy, JD

January 2016 0

The gold standard for a “reasonable cause and good faith” defense to a tax penalty is reliance on advice from a professional tax advisor who…

Columns

Equity Crowdfunding

The Good, the Bad, and the Potentially Ugly

By  Allan B. Afterman, PhD, CPA

January 2016 0

On October 30, 2015, the SEC issued final rules to implement Title III of the Jumpstart Our Business Startup (JOBS) Act, which amended the Securities…

Featured

Helping Individuals Determine Their Investment Goals

Drafting an Investment Policy Statement

By  Edward Mendlowitz, CPA/PFS, ABV and Sidney Kess, JD, LLM, CPA

January 2016 0

Many individuals are vague or unrealistic about their goals and how to achieve them. CPAs can use their “database” of knowledge of their clients and…

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Our Latest Content

  • Book Review: Blockchain Basics: A Non-Technical Introduction in 25 Steps June 2023
  • CPAJ News Briefs: FASB, IASB, GASB June 2023
  • Simplification May Not be so Simple May 2023
  • Audit Committee Penetration Testing Considerations May 2023
  • GASB Issues Statements 100 and 101 May 2023












About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

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