Married same-sex couples must now file their federal income tax returns as either married filing jointly or separately, but they have a choice whether to amend their federal income tax returns for open years during which they were legally married.
May 2014 - The Tax Adviser
procedure & administration
Implications of IRS Examination of Accounting Software Data
It is important to understand the expanded scope of “books and records” in the context of taxpayers using accounting software.
corporations & shareholders
Goodwill as Part of a Corporate Asset Sale
This article offers guidance on helping clients take advantage selling personal goodwill as a tax strategy.
Tax Clinic
ESTATES, TRUSTS & GIFTS
FOREIGN INCOME & TAXPAYERS
SPECIAL INDUSTRIES
TAX ACCOUNTING
corporations & shareholders
expenses & deductions
Column
CAMPUS TO CLIENTS
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.
