- Proposed regulations revise the scope and definition of internal use software, making it easier to determine what qualifies for the R&D credit.
- Two new revenue procedures mean major modifications for accounting method changes.
- On Jan. 29, 2015, Delaware enacted SB 11 that will act to improve fundamental fairness and transparency of the state’s unclaimed property program.
- Companies that do business in multiple states should be aware of a new trend resulting in apportionment changes.
- Private foundations should consider three specific areas of self-dealing: payment of personal pledges, compensation to employees and board members, and paying or reimbursing expenses of disqualified persons or family members.
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