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Corporations that have their 2006 tax returns on extension (involving calendar-year taxpayers with returns otherwise due on March 15) and which plan to claim the telephone excise tax refund must use a different set of interest rates than those found on form 8913, the IRS reminded.

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A new line of business to consider

Technology assessments may open the door to new engagement opportunities for your firm. What is a technology assessment? How do you perform one? JofA Tech Q&A author J. Carlton Collins shows you in a detailed explanation.

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Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.