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Tags archive: Tax

Home /Tag: Tax
Featured

ICYMI | A First Look at the American Rescue Plan Act of 2021

Provisions Affecting Individual Taxpayers

By  Mark H. Levin, CPA, MST

May 2021 0

On March 11, 2021, President Biden signed into law H.R. 1319, the American Rescue Plan Act of 2021 (ARPA). In the midst of the coronavirus…

Featured

A First Look at the American Rescue Plan Act of 2021

Provisions Affecting Individual Taxpayers

By  Mark H. Levin, CPA, MST

March 2021 0

On March 11, 2021, President Biden signed into law H.R. 1319, the American Rescue Plan Act of 2021 (ARPA). In the midst of the coronavirus…

Featured

ICYMI—Tax-Efficient Investing

By  Sidney Kess, JD, LLM, CPA

June 2020 0

In Brief The tax impact on investment income can be mitigated through the transfer of assets into retirement accounts. Not all accounts and investments are…

Featured

Tax Updates Related to the Coronavirus

By  Sidney Kess, JD, LLM, CPA

April 2020 0

The coronavirus (COVID-19) pandemic has not only upended the economy; it has also been the catalyst for several tax changes. The Families First Coronavirus Response…

News & Views

Tax & Accounting Update

By  Thomson Reuters Checkpoint

April 2020 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

March 2020 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Making Progress in Albany on Electronic Signatures

Publisher’s Column

By  Joanne S. Barry, CAE

February 2020 0

In many things, New York is a recognized leader, standing at the forefront of finance, culture, and innovation. Yet it remains behind in terms of…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

February 2020 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

How the Loophole in IRC Section 121 Can Benefit Homeowners

By  Jorgen Olson, JD

February 2020 0

Among the tax benefits available to homeowners, one of the most useful is the “principal residence exclusion” provided by Internal Revenue Code (IRC) section 121,…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

January 2020 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Taxation of Gambling Income

By  Eric Smith

December 2019 0

Thanks to legalized sports gambling, U.S. casinos generated a record amount of gaming revenue in 2018. As might be expected, it is becoming increasingly common…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

December 2019 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

New York City Tax Treatment of Deemed Repatriation Income, FDII, and GILTI

By  Corey L. Rosenthal, JD, Peter Rabinowitz, JD and Jessie Hu, JD

December 2019 0

On September 2, 2019, the New York City Department of Finance released Finance Memorandum 18-9, New York City Tax Treatment of Foreign-Derived Intangible Income Deduction, Global…

Featured

The Application of Business Valuation Services in Financial Reporting, Tax Compliance, and Litigation

By  Frank Kiepura, CPA/ABV

December 2019 0

In Brief As CPAs continue to expand into providing financial and other advisory services, one area of interest is business valuation services. The author explains…

November 2019 Issue

Tax Software Prices

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

November 2019 0

The prices listed below are based on information found on the providers’ and/or reviewers’ websites in October 2019. They have not been independently reviewed or…

Featured

The Best Tax Software 2019

Annual Survey of New York State Practitioners

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

November 2019 0

In Brief New York tax practitioners encountered several challenges during the 2019 tax season, most notably with obtaining assistance from IRS and Department of Tax…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

November 2019 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Reducing Federal Income Tax with Qualified Charitable Distributions

How to Preserve a Tax Write-Off

By  Peg Horan, PhD, CPA and Alexis Ferro

November 2019 0

The Tax Cuts and Jobs Act of 2017 (TCJA) overhauled federal taxation for individuals and businesses. There were numerous changes made to the tax law,…

Featured

IRS Tax Reform Resources

By  Susan B. Anders, PhD, CPA/CGMA

November 2019 0

Tax professionals will be pleased to discover that the IRS is slowly but surely adding Tax Cuts and Jobs Act of 2017 (TCJA) resources to…

Featured

The Confidentiality of a Client’s Tax Return Information

Provisions Tax Preparers Must Remember

By  Caroline Rule, JD

November 2019 0

Internal Revenue Code (IRC) section 7216 and its lengthy regulations govern when a tax return preparer may disclose or use a taxpayer's tax return information…

Featured

Defining ‘Reasonable Compensation’ under the Tax Code

A Subjective Concept and Perennial Debate

By  Linda Campbell, PhD, CPA, CGMA, Pamela C. Smith, PhD and Kasey Martin, PhD, CPA, CIA

October 2019 0

In Brief Corporate tax deductions for executive compensation are a contentious topic, governed as they have been by the tax code's nebulous use of the…

Featured

New York Sales Tax Economic Nexus Update

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

October 2019 0

Since the United States Supreme Court's decision in South Dakota v. Wayfair, 585 U.S. ___ (2018), on June 21, 2018, state governments have been rapidly rewriting…

Featured

Summary of Key Connecticut Budget and Tax Changes

By  Corey L. Rosenthal, JD and Cynthia Galamgam, JD, LLM

October 2019 0

On June 26, Connecticut Governor Ned Lamont signed the biennial state budget for the 2020 and 2021 fiscal years; on July 8, he also signed…

Featured

The Death Knell for SALT Cap Workarounds?

Treasury’s Final Regulations Uphold the $10,000 Cap

By  Kevin M. Flynn, JD

October 2019 0

The itemized deduction for state and local taxes (SALT) under Internal Revenue Code (IRC) section 164 had long provided relief to taxpayers residing in high…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

September 2019 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

Featured

Oregon’s New Commercial Activity Tax

By  Corey L. Rosenthal, JD and Jessie Hu, JD

September 2019 0

CPAs need to be aware of current developments in key states in order to properly advise their clients that engage in business in multiple jurisdictions.…

Featured

Top Ten Changes in the Taxpayer First Act of 2019

By  Sidney Kess, JD, LLM, CPA and Steven I. Hurok, JD, CPA

September 2019 0

On July 1, 2019, President Trump signed into law the Taxpayer First Act of 2019 (TFA), enacting changes to the IRS's organizational structure, customer service,…

Featured

Tax, Estate Planning, and Asset Protection Considerations

By  Jonathan I. Shenkman and Martin Shenkman, JD, CPA/PFS, AEP

August 2019 0

Every CPA understands that “asset allocation” is the determination of which asset classes (e.g., tax-exempt bonds, large cap stocks, international stocks) are included in a…

Featured

California State and Local Tax Update

Economic Nexus and Marketplace Facilitators

By  Corey L. Rosenthal, JD and M. L. Castilla, JD

August 2019 0

The Supreme Court's decision in South Dakota v. Wayfair, Inc. [585 U.S. __, (2018)] has driven the most substantive changes to the state and local tax landscape…

Featured

Tax & Accounting Update

By  Thomson Reuters Checkpoint

July 2019 0

Tax & Accounting Update is provided by Thomson Reuters and based on material published on Checkpoint, its online news and research platform. The Update is…

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Our Latest Content

  • ICYMI | The State of the Profession June 2022
  • ICYMI | Exploring the Gender Gap June 2022
  • CPAJ News Briefs: FASB, GASB, PCAOB June 2022
  • Tax & Accounting Update June 2022
  • Forté Capital’s Selected Statistics June 2022












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