446
Showing 1–16 of 31 results
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How can you mitigate the tax impact of R&E expenses?
Summer 2023
Newsletter: Management & Tax Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: Businesses with significant research and experimentation (R&E) expenses need to review those expenses and evaluate their R&E tax strategies as a result of an amendment to the Tax Cuts and Jobs Act (TCJA). This article explains that currently, the amendment requires R&E expenses to be capitalized and amortized over five years (15 years for research activities conducted outside the United States). It points out that, though a legislative solution remains a possibility down the road, for now businesses are stuck with the capitalization requirement and should evaluate its impact on their tax bills.
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News for Nonprofits – How operating reserves have fallen
Spring 2023
Newsletter: Nonprofit Observer
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: In this News for Nonprofits, we look at how operating reserves have fallen in the past year, discuss why MacKenzie Scott’s gifts haven’t seemed to dissuade donors, and review a study finding that while CEO compensation has climbed, the gender pay gap persists.
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News for Nonprofits – How operating reserves have fallen
April / May 2023
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: In this News for Nonprofits, we look at how operating reserves have fallen in the past year, discuss why MacKenzie Scott’s gifts haven’t seemed to dissuade donors, and review a study finding that while CEO compensation has climbed, the gender pay gap persists.
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Newsbytes – IRS set to deactivate foundations’ electronic payment accounts
Spring 2023
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: This issue’s Newsbytes covers the IRS’s deactivation of foundations’ electronic payment accounts, how Microsoft is expanding support for nonprofits and a study finding that a donation option at checkout stresses retail purchasers.
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Know what you’re getting into with an IDIQ contract
Spring 2023
Newsletter: On-Site
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: For the right type of construction company, an indefinite delivery, indefinite quantity (IDIQ) contract can be a lucrative revenue stream. But being at the “beck and call” of a federal agency isn’t particularly easy. This article discusses how IDIQ contracts work and what steps a contractor should take to be prepared for one.
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Know what you’re getting into with an IDIQ contract
March / April 2023
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: For the right type of construction company, an indefinite delivery, indefinite quantity (IDIQ) contract can be a lucrative revenue stream. But being at the “beck and call” of a federal agency isn’t particularly easy. This article discusses how IDIQ contracts work and what steps a contractor should take to be prepared for one.
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Newsbytes – DAF giving holds strong
Winter 2023
Newsletter: Profitable Solutions for Nonprofits
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: In this issue’s Newsbytes, we look at the giving habits of donor advised funds from studies by Schwab Charitable and Fidelity Charitable, a report finding that employees didn’t think their employers’ racial justice and public health policies were genuine, and a report concluding that more than half of U.S. adults still trust nonprofits.
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The future of 3D printing in construction
Fall 2022
Newsletter: Construction Industry Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: Science fiction lovers will have little trouble envisioning a wall panel materializing out of thin air thanks to the high-tech hardware aboard an intergalactic starship. That’s the concept of 3D printing, which is very real but not yet widely used in construction. This article explores the potential benefits and problems of a dramatically advancing technology.
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New study highlights use of crypto in fraud
September / October 2022
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: Every two years the Association of Certified Fraud Examiners (ACFE) publishes its Report to the Nations, which highlights key fraud trends. New to the study in 2022 were statistics on the role cryptocurrency plays in fraud. This article discusses these findings along with potential risks of using crypto for day-to-day business transactions.
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IRS hot button: Deductible management fees vs. disguised distributions
July / August 2022
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: The U.S. Tax Court recently ruled that management fees a corporation paid to shareholders over a three-year period weren’t deductible; instead, they represented disguised distributions. This article summarizes the key points of this decision and explains why it could be relevant outside of a federal tax context. Aspro, Inc. v. Commissioner, TC Memo 2021-8.
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IRS hot button: Deductible management fees vs. disguised distributions
July / August 2022
Newsletter: Valuation & Litigation Briefing / Litigation & Valuation Report
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: The U.S. Tax Court recently ruled that management fees a corporation paid to shareholders over a three-year period weren’t deductible; instead, they represented disguised distributions. This article summarizes the key points of this decision and explains why it could be relevant outside of a federal tax context. Aspro, Inc. v. Commissioner, TC Memo 2021-8.
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Post-AIA patents aren’t immune to interference proceedings
June / July 2022
Newsletter: Ideas on Intellectual Property Law
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: When the America Invents Act changed the U.S. patent system from a “first to invent” to “first inventor to file for a patent” system, it created some confusion. For example, questions arose about the applicability of interference proceedings to patent applications filed after the “first to file” provision took effect on March 16, 2013. This article discusses SNIPR Tech. Ltd. v. The Rockefeller University, in which the Patent Trial and Appeal Board has attempted to provide some clarity. SNIPR Tech. Ltd. v. The Rockefeller University, Pat. Interf. No. 106,123 (PTAB Nov. 19, 2021).
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4 considerations when assessing your accounting system
May / June 2021
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: It’s more important than ever for construction companies to leverage their accounting software to stay solvent, compliant and competitive. This article offers four points to consider when determining whether an accounting system needs an upgrade: project needs, remote access, integration and vendor support.
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Beyond book value – Court allows discovery of value-related materials
July / August 2020
Newsletter: Advocate's Edge / Litigation Support
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: A divorce case in Florida has produced an important discovery ruling about a spouse’s right to information from a non-party business that could indicate the value of a marital asset. This article explains why this ruling could be welcome news for other divorce litigants seeking equitable distributions. Hall v. Hall, No. 5D18-1608 (Fla. App. June 14, 2019)
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The best-laid plans – Helping borrowers prepare for the worst-case scenario
Year End 2019
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: When the owner of a small business dies or becomes disabled, the business’s lending institution may decide to foreclose, which may be the most appropriate choice — especially if the owner was the only employee. But for a small business with more than one employee, there may be other options. This article lists some questions that can help a borrower prepare for this eventuality and ensure the best outcome for both the business and the lender.
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Developer’s yacht deductions run aground
September / October 2019
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 446
Abstract: Many businesses have stretched the definition of “marketing” to claim some questionable federal income tax deductions. This article reviews a recent case involving a real estate developer that illustrates how the IRS — and the U.S. Tax Court — generally see through these tactics. Becnel v. Commissioner, T.C. Memo. 2018-120, Aug. 2, 2018