Columnist Sidney Kess, CPA, J.D., LL.M
Last-Chance Tax Credits for 2010 and New Negative Tax Credits
Tax credits are more valuable to taxpayers than deductions because they reduce tax payments dollar...
Medical Expense Deductions
Although Congress continues to debate healthcare reform, current tax rules still apply. This means...
Roth IRA Conversions During Low-Tax Years
Converting traditional IRAs and qualified retirement plan accounts to Roth IRAs is a hot topic today....
Get Started on Year-End Tax Planning
Tax Season 2010 Each year, savvy individuals review their tax pictures and determine the steps...
Lessons From a Tax Master: Sidney Kess
The AICPA recently honored Sidney Kess, CPA, J.D., LL.M., by establishing the Sidney Kess Award for...
IRS Representation Vital as Audits Escalate
Representing clients before the IRS is challenging. It has become especially demanding during recent...
IRS Commissioner in Charge of 94 Million 1040s Wants to Provide CPAs Answers
Between 2007 and 2008, taxable income decreased 5.1% to $5.6 trillion; total income tax decreased...
Columnnist Julie Welch, CPA, CFP
How to Determine If You Can Claim Someone as a Dependent
Use the following chart to determine who you can claim as a dependent.
Choosing the Right Business Entity for You
You can operate your business as a sole proprietorship, partnership, corporation or limited liability...
Columnnist Martin M. Shenkman, CPA, MBA, PFS, J.D.
Succession Planning for Small Practices
A milestone for the solo professional practitioner is the growth of the practice into a partnership....
Valuation and Buy Sell Agreements
When valuing an interest in a closely held business, one of the first steps is to review the legal...
Columnnist E. Martin Davidoff, CPA, Esq.
Rules of Engagement in Dealing With the IRS Part II
In practicing before the IRS regarding collection matters, penalty abatements, and examinations,...
IRS Threatens Levy Despite Currently Not Collectible Status
This is the eighth and final in a series of articles chronicling a real IRS matter. For details on...
Rules of Engagement in Dealing With the IRS Part I
In practicing before the IRS regarding collection matters, penalty abatements and examinations, I...
Columnist Arthur P. Jensen, CPA
Trusts: Universal Tool for Cutting Income, Gift and Estate Taxes
As we head into higher taxes of all types, tax planners need to be on top of their planning skills...
Excessive Roth IRA Contributions: A Superior Tax Avoidance Tool
Twelve years ago, when the late Senator William V. Roth Jr. championed the birth of the Roth IRA —...
2010 Closes Low Tax Rate Window Should Income Be Accelerated?
Just around the corner, we will be facing a new year and the return of former higher income tax rates,...
