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1
Relief for ESBT election failure saves S corporation's status: The lapse is ruled an inadvertent termination
Relief for ESBT election failure saves S corporation's status: The lapse is ruled an inadvertent termination
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Relief for ESBT election failure saves S corporation's status: The lapse is ruled an inadvertent termination

McCoon, Mark A

Journal of accountancy, 2019-10, Vol.228 (4), p.66

American Institute of CPA's

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2
Do names matter? Risk and the use of 'merger' or 'acquisition'
Do names matter? Risk and the use of 'merger' or 'acquisition'
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Do names matter? Risk and the use of 'merger' or 'acquisition'

Graham, Nicole Lazarz ; Sterna, Stanley D

Journal of accountancy, 2024-02, Vol.237 (2), p.4

American Institute of CPA's

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3
How accounting leaders can embrace ESG for a strategic advantage: Working with an oversight committee, building a road map, benchmarking, and focusing on quality can help businesses guide their ESG strategy
How accounting leaders can embrace ESG for a strategic advantage: Working with an oversight committee, building a road map, benchmarking, and focusing on quality can help businesses guide their ESG strategy
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How accounting leaders can embrace ESG for a strategic advantage: Working with an oversight committee, building a road map, benchmarking, and focusing on quality can help businesses guide their ESG strategy

Niehaus, Drew ; Pelton, Matt

Journal of accountancy, 2023-10, Vol.236 (4), p.12

American Institute of CPA's

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4
Limiting the impact of negative QBI: Understanding the treatment of qualified business losses and the QBI netting rules will help taxpayers with multiple trades or businesses maximize their deduction
Limiting the impact of negative QBI: Understanding the treatment of qualified business losses and the QBI netting rules will help taxpayers with multiple trades or businesses maximize their deduction
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Limiting the impact of negative QBI: Understanding the treatment of qualified business losses and the QBI netting rules will help taxpayers with multiple trades or businesses maximize their deduction

Masciantonio, Alex K

Journal of accountancy, 2020-11, Vol.230 (5), p.46

American Institute of CPA's

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5
Sec. 199A Prop. regs. shed light on QBI deduction: Here's what practitioners need to know about this important deduction
Sec. 199A Prop. regs. shed light on QBI deduction: Here's what practitioners need to know about this important deduction
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Sec. 199A Prop. regs. shed light on QBI deduction: Here's what practitioners need to know about this important deduction

Witteman, Judith Folse

Journal of accountancy, 2019-02, Vol.227 (2), p.18

American Institute of CPA's

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6
Compliance is good, but a culture of ethics is better: Finance and ethics expert Clare Levison, CPA, CGMA, explores the connection between the good life and knowing and adhering to all the standards and laws that govern the profession
Compliance is good, but a culture of ethics is better: Finance and ethics expert Clare Levison, CPA, CGMA, explores the connection between the good life and knowing and adhering to all the standards and laws that govern the profession
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Compliance is good, but a culture of ethics is better: Finance and ethics expert Clare Levison, CPA, CGMA, explores the connection between the good life and knowing and adhering to all the standards and laws that govern the profession

Mullins, Kelly D

Journal of accountancy, 2023-07, Vol.236 (1), p.14

American Institute of CPA's

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7
4 deal roadblocks and how to steer around them
4 deal roadblocks and how to steer around them
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4 deal roadblocks and how to steer around them

Dennis, Diane J

Journal of Accountancy, 2016-07, Vol.222 (1), p.20

New York: American Institute of CPA's

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8
Profit shifting: effectively connected income and financial statement risks; multinational corporations could be subject to high levels of tax on effectively connected income
Profit shifting: effectively connected income and financial statement risks; multinational corporations could be subject to high levels of tax on effectively connected income
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Profit shifting: effectively connected income and financial statement risks; multinational corporations could be subject to high levels of tax on effectively connected income

Kelley, Thomas J ; Koontz, David L ; Kadet, Jeffery M

Journal of accountancy, 2016-02, Vol.221 (2), p.48

American Institute of CPA's

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9
Understanding the FDII deduction: C corporations with foreign-derived intangible income can benefit from a 37.5% deduction
Understanding the FDII deduction: C corporations with foreign-derived intangible income can benefit from a 37.5% deduction
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Understanding the FDII deduction: C corporations with foreign-derived intangible income can benefit from a 37.5% deduction

Karnis, Daniel

Journal of accountancy, 2019-02, Vol.227 (2), p.42

American Institute of CPA's

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10
SEPs: Simple but not always optimal
SEPs: Simple but not always optimal
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SEPs: Simple but not always optimal

Hoens, Thomas W

Journal of Accountancy, 2018-08, Vol.226 (2), p.62-63

New York: American Institute of CPA's

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