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Technical

About this topic

Based on the AICPA Competency Framework, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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1040 Tax Return Workshop and Video Course

AICPA's individual tax workshop provides the latest practical insights from nationally recognized tax experts. Reinforce your understanding of frequently used...

Course – Textbook,   Course – Online Reporting & filing requirements Foundational

Intermediate Individual Taxation - Tax Staff Essentials

Designed to provide a wealth of tax-planning tips and strategies, and addresses key tax return issues, tax legislation, tax court rulings and IRS guidance.

Course – Online Reporting & filing requirements Intermediate

Partnership Audit Rules for the Next Decade

This article analyzes new rules regarding the audit procedures for partnerships and describes important elections partnerships may make.

Article Reporting & filing requirements Intermediate

Practical Documentation of QRAs for the R&D Tax Credit

This article explores qualified research activities (QRA) including providing an overview of the rules, case law, and a detailed case study.

Article Credits Intermediate

Sec. 108(i): Considerations for Electing Consolidated Groups

This article presents considerations for electing consolidated groups under IRC sec. 108(i) including corporate and consolidated group treatment, examples, and more.

Article Income Intermediate

Double and Triple Drops With Liquidations Clarified in Pair of Revenue Rulings

This article discusses Rev. Rul. 2015-9 and 2015-10) along with the technical aspects surrounding their issuance and addresses whether the IRS reached the right results.

Article Formation, liquidation & reorganization Intermediate

Worker Classification and the Evolving Service Delivery Model

This article discusses the common law standard, section 530 relief, legislation, and the changing environment.

Article IRS practice & procedure Intermediate

Issues Involving the Interplay of Subpart F Income Recapture Account and Sec. 956 Inclusion

Treating a Sec. 956 inclusion as not a distribution for purposes of Regs. Sec. 1.952-1(f)(2)(iii) leads to unintended results under certain fact patterns. This article...

Article US anti-deferral rules Intermediate

Ratification May Fix Signature Problems

Concerns regarding the validity of an act often can be resolved by having an authorized person ratify the act. This article discusses the concept of ratification.

Article IRS practice & procedure Intermediate

PATH Act Modifies REIT Prohibited-Transaction Safe Harbors

The PATH Act made amendments to the prohibited transaction safe-harbor test. This article discusses these amendments as well as issues that are surfacing.

Article Specialized issues Intermediate

Changes to Elections by Small Captive Insurance Companies

There have been recent changes to the eligibility requirements for certain small captives to elect to be taxed only on their investment income. This article explores...

Article C corporation income taxation Intermediate

Sales and Use Tax Audit Sampling

This article discusses various types of sampling as well as methodologies of certain states.

Article Tax computation Intermediate