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2019 Draft Instructions for Form 1042 Provide Insight into Lag Method Update
The instructions contain important information on the changes to lag method reporting for US partnerships with foreign partners, a new schedule, and more.
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Alert
New Guidance Issued for Financial Instruments Accounting
Accounting Standards Update 2019-04 amends standards on credit losses, hedging, and recognition and measurement of financial instruments.
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Alert
Tax Court Emphasizes Documentation is Required for R&D Tax Credit Eligibility
In April 2019, The US Tax Court emphasized the importance of documentation for R&D credits, reversing credits granted to Siemer Milling Company.
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Article
Craft Effective Spending Policies for Your Foundation or Not-for-Profit Organization
Spending policies can help private foundations keep spending on-mission and under budget, while instilling donor confidence. Learn how to create one.
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Article
Revisit Repair & Maintenance Deductions Under the Tangible Property Regulations
Your business may have overcapitalized past maintenance projects that you can claim as repair expenses. Learn how to identify and claim these projects.
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Article
3 Tips to Stay Compliant with the California Consumer Privacy Act
Most companies with operations or customers in California will need to comply with new rules for collecting consumer information. Learn how to prepare.
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Alert
FASB Delays the Effective Dates of Major Accounting Standards
On November 15, 2019, the FASB issued ASUs 2019-09 and 2019-10 to defer the effective dates for updates to major standards.
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Article
New Option Available for Private Schools to Post Their Nondiscrimination Policy
The IRS issued Revenue Procedure 2019-22, which provides a new way for private schools to publicize their racially nondiscriminatory policy regarding students.
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Article
Prepare for the IPO Process with Key Valuation Considerations
Gain an overview of key SEC requirements for IPOs and how leveraging valuations can help companies successfully enter the public market.
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Article
How Worksheet S-10 Impacts Hospitals Uncompensated Care Payments
The numbers hospitals report for uncompensated care cost reports now determine future payments. Learn the importance of Worksheet S-10 and how to compliantly report to access your fair share.
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Article
Controversial Oregon Draft Rules May Restrict CAT Exclusion for Grocery Sales
The Department of Revenue’s new draft rules introduce controversial restrictions for food and grocery wholesalers and retailers. Learn about the proposed changes.
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Article
Three Tax Questions to Ask Before Moving or Purchasing a Home in a New State
Learn how states apply income and estate taxes differently and how you may be impacted if you split time between two or more states.
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Article
IRS Clarifies Taxability of Cryptocurrency in First Related Guidance Since 2014
Gain insight into key cryptocurrency FAQs, the taxability of these funds when transferred via hard forks or airdrops, and more.
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Article
Revenue Recognition Implementation: Key Nuances for Agribusiness Companies
Revenue recognition changes introduced in ASC Topic 606 contain key nuances for agribusiness companies. Get the details.
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Alert
Improved Lessor Accounting for Certain Leases with Variable Lease Payments
Read our Alert to learn about the update’s key provisions as well as its effective dates for all entities.
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Article
Use NOLs and Credits When You Need To: Keep an Eye on IRC Section 382
You want your NOLs and tax credits to be available when your company needs them. Learn more about Section 382.
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Alert
Bill Proposes Changes to Donor-Advised Funds and Distributions
The Accelerating Charitable Efforts Act would revise rules for donor-advised funds (DAFs). Learn potential impacts.
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Article
Tips to Navigate Top Risk Factors for Banks in 2021
Explore insights on top risks for banks uncovered by Bank Director’s 2021 Risk Survey and how to navigate pandemic challenges.
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Article
5 FAQs: Determine Your Contributions to the Federal Universal Service Fund
All service providers pay into the Federal Universal Service Fund to sustain it. Learn what determines your contribution.
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Article
A Closer Look at R&D Tax Credits for Ship and Boat Building
Learn how designing new hulls and other innovative improvements or developments can help your company save money.
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