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Tags archive: irc

Home /Tag: irc
TCJA Impact

Proposed Regulations Clarify the IRC Section 199A Deduction

By  Thomas M. Dalton, PhD, CPA

January 2019 0

In Brief One of the most discussed changes in the Tax Cuts and Jobs Act of 2017 is the pass-through entity deduction created by the…

November 2018 Issue

Demystifying IRC Section 965 Math

An Overview of the Taxation of Foreign Earnings

By  Mary Beth Lougen, EA, USTCP

November 2018 0

In Brief The Tax Cuts and Jobs Act introduced many changes to the tax code, with little time for taxpayers or professionals to prepare for…

TCJA Impact

Unexpected Inequities in an Environment of Declining Tax Rates

Considerations in Using the IRC Section 1341 Credit

By  Linda Burilovich, PhD, CPA and William LaGore, PhD, CPA

October 2018 0

In Brief Declining tax rates—such as those ushered in by the Tax Cuts and Jobs Act—can come with hidden consequences. Taxpayers who are required to…

April 2018 Issue

Written Supervisory Approval of IRS Penalties

When Must It Be Given, and Who May Give It?

By  Henry Stow Lovejoy, JD

May 2018 0

The Internal Revenue Code (IRC) imposes penalties on understatements of tax as a way to encourage voluntary compliance and deter noncompliant behavior. Generally, the revenue…

Reasonable Cause for International Information Return Penalties Columns

TPP | Reasonable Cause for International Information Return Penalties

What Is the Standard?

By  Henry Stow Lovejoy, JD

April 2017 0

The Internal Revenue Code (IRC) requires the filing of a number of different information returns with respect to foreign entities or transactions. These “international information…

April 2016 Issue

The Trust Fund Recovery Penalty and Encumbered Funds

By  Henry Stow Lovejoy, JD

April 2016 0

The “trust fund recovery penalty” can impose sizeable liabilities on officers and other employees of financially struggling or failed companies that fail to pay withholding…

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Our Latest Content

  • CPAJ News Briefs February 2019
  • Regulators and Standards Setters February 2019
  • ICYMI | CAM Vs. KAM: A Distinction without a Difference? February 2019
  • Improving Audit Quality February 2019
  • An Analysis of the Initial Financial Statement Impact of the Tax Cuts and Jobs Act February 2019





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