Properly apportioning real estate expenses between personal and rental use presents several challenges.
May 2012 - The Tax Adviser
PRACTICE & PROCEDURES
Interpretations of SSTS No.1, Tax Return Positions
Recently issued revised and updated interpretations of the AICPA’s SSTS No.1, Tax Return Positions, provide guidance to practitioners on tax reporting standards when recommending return positions or preparing or signing returns.
FOREIGN INCOME & TAXPAYERS
FBAR: Handle With Care
Failing to file Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR), can result in severe civil and/or criminal penalties.
Tax Clinic
ESTATES, TRUSTS & GIFTS
FOREIGN INCOME & TAXPAYERS
TAX ACCOUNTING
corporations & shareholders
credits against tax
expenses & deductions
partners & partnerships
procedure & administration
Column
CAMPUS TO CLIENTS
CASE STUDY
NEWS NOTES
TAX PRACTICE RESPONSIBILITIES
PRACTICE MANAGEMENT
2024 tax software survey
To get through the rigors of tax season, CPAs depend on their tax preparation software. Here's how they rate the leading professional products.
