Latest Articles
  • First Look at the Secure Act 2.0
  • CPAJ News Briefs: FASB, IASB, AICPA
  • Toward Resolving IRS Staffing Shortages
  • Seven Ways to Decrease Stress at Work
  • Practice Management and Tax Practice in the Current Environment
  • Tax Changes in the Inflation Reduction Act of 2022
  • Adapting to an Ever-Changing World
  • CPAJ News Briefs: FASB, GASB
  • Issues in Measuring and Reporting Diversity
  • State of the Profession
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • COVID-19
  • Current Issue
  • Categories
    • Feature Articles
    • Columns
    • News & Views
    • Publisher’s Column
    • Web Exclusive
    • Videos & Media
    • Diversity & Inclusion
    • Sustainability
    • Bitcoin & Blockchain
  • Archives
    • Past Issues
    • Sept/October 2022
    • July/August 2022
    • May/June 2022
    • March/April 2022
    • January/February 2022
    • December 2021
    • October/November 2021
    • August/September 2021
    • June/July 2021
    • April/May 2021
    • Feb/Mar 2021
  • About Us
    • About The CPA Journal
    • Write For Us
      • Submission Guidelines
      • Editorial Calendar
      • The CPA Journal Editorial Team
    • Subscribe to the Print Edition
    • Subscribe to our Daily Newsletter
  • Advertise
    • Advertise With Us
    • Classifieds
    • Classifieds Media Kit

Taxation

Home /Taxation
November/December 2022

Toward Resolving IRS Staffing Shortages

Insights from the Federal Employee Viewpoint Survey

By  Kathryn Simms, PhD, CPA, Yiwen Li, DBA, CMA and Robert A. Warren, DBA, CPA, CFF

January 2023 0

In Brief An examination of the Federal Employee Viewpoint Survey suggests that a career at the IRS is a strong match with Millennials' and Zoomers'…

November/December 2022

Practice Management and Tax Practice in the Current Environment

2022 Annual Survey of New York State Practitioners

By  Susan B. Anders, PhD, CPA/CGMA and Carol M. Fischer, PhD, CPA, CGMA

January 2023 0

In Brief Professional accountants continued to deal with practice-related, economic, social, and tax law changes resulting from the global pandemic during the 2022 busy season,…

November/December 2022

Tax Changes in the Inflation Reduction Act of 2022

By  Sidney Kess, JD, LLM, CPA

January 2023 0

The Inflation Reduction Act of 2022 (IRA; PL 117-169) was signed into law on August 16, 2022. This massive measure, which is intended to tamp…

September/October 2022

ICYMI | Current Developments in the Northeast

By  Corey L. Rosenthal, JD

December 2022 0

CPAs need to be aware of current tax developments in key states to properly advise clients that are doing business in multiple jurisdictions. As state…

September/October 2022

Tax Implications of Owning a Second Home for a Child in College

By  Alan Stancill, PhD, CPA, MAcc

December 2022 0

Housing is only one of the many costs of sending a child to college, but it is also an area that presents parents with numerous…

September/October 2022

State Society Diversity, Equity, and Inclusion Resources

By  Susan B. Anders, PhD, CPA/CGMA

December 2022 0

The accounting profession is well aware of the need to attract and retain new accounting professionals. The AICPA's 2021 Trends: A Report on Accounting Education,…

September/October 2022

Current Developments in the Northeast

By  Corey L. Rosenthal, JD

November 2022 0

CPAs need to be aware of current tax developments in key states to properly advise clients that are doing business in multiple jurisdictions. As state…

Featured

Tax Changes in the Inflation Reduction Act of 2022

By  Sidney Kess, JD, LLM, CPA

November 2022 0

The Inflation Reduction Act of 2022 (IRA; PL 117-169) was signed into law on August 16, 2022. This massive measure, which is intended to tamp…

Featured

The ABCs of the Taxation of Virtual Currency

November 2022 0

In Brief With new technologies come new forms of assets and, eventually, new rules for the regulation and taxation of such assets. Beyond the current…

Featured

Key Personal Income Tax Decision

New York Appeals Court Holds Taxpayer’s Vacation Home Did Not Qualify as ‘Permanent Place of Abode’

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

September 2022 0

In a significant development, a New York appeals court recently held that a taxpayer's vacation home did not, in fact, qualify as a “permanent place…

Featured

ICYMI | Recent California State and Local Tax Developments

New Provisions and Requirements May Impact Out-of-State Taxpayers

By  Corey L. Rosenthal, JD and Krista Schipp, CPA

September 2022 0

CPAs need to be aware of current tax developments in key states to properly advise entities doing business in multiple jurisdictions. Below is an overview…

Featured

The Inflation Reduction Act of 2022

A First Look at New Tax Provisions

By  Mark H. Levin, CPA, MST

August 2022 0

On August 16, 2022, President Biden signed the Inflation Reduction Act of 2022 (IRA) into law as PL 1217-169. The IRA will make a historic…

Featured

ICYMI | Working from Home

State Income Tax Complications

By  Mark Klein, JD, Joseph Endres, JD and Tyler J. Gately, JD

August 2022 0

The coronavirus (COVID-19) pandemic triggered an exodus of workers from their comfortable offices to the safety of their homes and other remote locations. For some,…

Featured

Rental Activity and Self-Employment Tax

Recent Cases with Online Rental Marketplaces

By  Robert S. Barnett, JD, CPA

August 2022 0

Tax planning for real estate activities often involves a myriad of tax considerations. For example, if the real estate produces a loss, a determination must…

Featured

Tax-Advantaged Strategies for Inflation-Protected Investing

Utilizing U.S. I Savings Bonds

By  Seth Hammer, PhD, CPA

August 2022 0

As inflationary pressures continue to mount (e.g., 8.3% for the 12-month period ending April 2022), individuals may look to their financial advisors for practical and,…

Featured

Qualified Business Income Deduction and the Self-Employed

Utilizing the Deduction Before It Sunsets

By  Phillip J. Korb, CPA, CGMA, MST, Jan L. Williams, PhD, CPA, MST and Arthur E. Flach, CPA, MST

July 2022 0

The Tax Cuts and Job Act of 2017 (TCJA) included a new 20% deduction, known as the Qualified Business Income (QBI) deduction under IRC Section…

Featured

Tax Provisions of the Marijuana Regulation and Taxation Act

By  Mark H. Levin, CPA, MST

July 2022 0

On March 31, 2021, former New York Governor Andrew Cuomo signed the Marijuana Regulation and Taxation Act (MRTA), creating a new Tax Law Article 20-C…

Featured

The Taxability of Third-Party Food Delivery Services

Understanding Complex Local Rules to Determine the Responsible Party

By  Corey L. Rosenthal, JD, Scott Smith and Latasha Lewis, CMI

July 2022 0

Two years into an unprecedented global pandemic, the impact of coronavirus (COVID-19) is still felt in many industries. The hospitality industry continues to be one…

Featured

The Tax Implications of Disability Income

By  Sidney Kess, JD, LLM, CPA and Aaron Moss, JD

June 2022 0

The Centers for Disease Control and Prevention (CDC) reports that 61 million adults in the United States have some type of disability affecting mobility, cognition,…

Featured

Recent California State and Local Tax Developments

New Provisions and Requirements May Impact Out-of-State Taxpayers

By  Corey L. Rosenthal, JD and Krista Schipp, CPA

May 2022 0

CPAs need to be aware of current tax developments in key states to properly advise entities doing business in multiple jurisdictions. Below is an overview…

Featured

‘Flat Sum’ Settlements

An ‘End Run’ Around New York’s Reporting Requirements?

By  Garrett L. Brodeur, JD, LLM

May 2022 0

In computing a state resident's adjusted gross income for personal income tax purposes, New York, like many states, starts with the individual's federal adjusted gross…

Featured

Working from Home

State Income Tax Complications

By  Mark Klein, JD, Joseph Endres, JD and Tyler J. Gately, JD

April 2022 0

The coronavirus (COVID-19) pandemic triggered an exodus of workers from their comfortable offices to the safety of their homes and other remote locations. For some,…

Featured

The Complexity of Sales Taxation of Information Services

A Review of Recent New York Litigation

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

March 2022 0

The proper taxation of “information services” under the New York Sales Tax Law can raise complex and costly issues resulting in difficult audits and even…

Featured

ICYMI | A Survey of Tax Analytics and Automation Technologies

By  Kathy Krawczyk, PhD, Y.S. Al Chen, PhD, CPA, CISA, CGMA, CMA, CFM and Jennie Dirienzo, CPA

February 2022 0

In Brief Tax departments are always looking for ways to streamline their processes and procedures, and provide greater value-added services to management. Tax analytics and…

Featured

ICYMI | Tax Software in the Ongoing Pandemic Environment

20th Anniversary/2021 Annual Survey of New York State Practitioners

By  Susan B. Anders, PhD, CPA/CGMA and Carol M. Fischer, PhD, CPA, CGMA

February 2022 0

In Brief CPAs continued to deal with a global pandemic during the 2021 tax season, requiring many tax practitioners to work from home, often while…

Featured

Recent Developments in FBAR Jurisprudence

By  Usman Mohammad, JD and Michael Gelb

February 2022 0

Failing to report foreign bank accounts on a Report of Foreign Bank and Financial Accounts (FBAR) form can carry severe financial consequences. The civil penalty…

Featured

Divorce and Tax Considerations

By  Ryan C. Sheppard, CPA, CFF

January 2022 0

Since January 1, 2019, the tax rules for divorce instruments fall under dramatically new rules included in the Tax Cuts and Jobs Act (TCJA) of…

Featured

An Introduction to Structured Installment Sales

Avoiding Capital Gains Taxes on Real Estate Transactions or Business Buyouts

By  Dan Finn, CPCU, MSSC, RICP

December 2021 0

When the right set of circumstances presents itself, there may be no simpler way to defer, reduce, or completely eliminate long-term capital gains taxes when…

Featured

Material Participation as Significant Participation Activity

Tax Court Ruling Highlights Importance of Grouping Election

By  Robert S. Barnett, JD, CPA

December 2021 0

A recent case serves as a convenient reminder for 2020 tax return elections. In Gurpreet S. Padda, et al. v. Comm'r (TCM 2020-154), a physician met…

Featured

Did the Tax Cuts and Jobs Act Really Lower Corporate Taxes?

Preliminary Evidence from the S&P 500 and Apple Inc.

By  Gene J. Kovacs, PhD and Saeed J. Roohani, PhD

December 2021 0

In Brief The Tax Cuts and Jobs Act (TCJA) of 2017 modified several aspects of corporate income tax rules, including a key change to the…

Posts navigation

1 2 3 next

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • First Look at the Secure Act 2.0 January 2023
  • CPAJ News Briefs: FASB, IASB, AICPA January 2023
  • Toward Resolving IRS Staffing Shortages January 2023
  • Seven Ways to Decrease Stress at Work January 2023
  • Practice Management and Tax Practice in the Current Environment January 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.

Contact Us

The CPA Journal
14 Wall St. 19th Floor
New York, NY 10005
CPAJ-Editors@nysscpa.org

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy

© 2022 The New York State Society of CPAs. All rights reserved.