2015 - Page 6 of 22 - Journal of Accountancy

The IRS’s concession on the time limit for claiming equitable innocent spouse relief was not a settlement that would disqualify the taxpayer from reimbursement as a ‘prevailing party.’

October 1, 2015

Rules for disguised payments to partners are proposed

Payment for services would be determined by six nonexclusive factors.

October 1, 2015

Michael Forster, CPA, CGMA

Michael Forster, CPA, CGMA, is the CFO of the Woodrow Wilson International Center for Scholars in Washington.

October 1, 2015

IASB may delay new rules for transactions with associates, joint ventures

An upcoming, broader review may include more substantial simplifications.

October 1, 2015

SEC approves CEO pay-ratio rule

The SEC approved a new rule requiring U.S. public companies to disclose the ratio between their CEO’s compensation and that of their median employee.

October 1, 2015

Weighing strategies to limit litigation risk

Alternatives to civil litigation for dispute resolution have benefits and drawbacks.

September 1, 2015

Effortless payroll service offerings

Experts explain how payroll providers can help CPAs help their clients.

September 1, 2015

Head-of-household return may be amended to married filing jointly after a petition to Tax Court

An appellate decision overturns the Tax Court on meaning of ‘separate return.’

September 1, 2015

Boost your computer’s performance

This article provides more than a dozen tips to help transform your computer into a lean, clean performance machine.

September 1, 2015

Health reform prohibits most reimbursement plans

Transition relief continues through 2015 for S corporation 2% shareholder-employees, but stand-alone health reimbursement arrangements and employer payment plans can be subject to penalties.

September 1, 2015

Search engines: Smooth operators

Here are five operators (or search filters) that can help you better search the web when using the major search engines.

September 1, 2015

Expanding your app-titude

ITunes U offers huge catalog of free college-level courses … AGOGO allows you to listen to music, news, and podcasts you care about … Access audiobooks via Amazon’s Audible