The Business Tax section is a compilation of alerts and articles written by members of the ICPAS Business Tax Committee as well as links to websites and other resources of interest to the business tax community. Follow the links below for more information on these topics.  

Business Tax Committee Articles

  • Tax Reform Planning

  • Safe Harbor Method Available for Ratable Service Contracts

  • Application of IFRS-IC Draft Interpretation on Measurement of Uncertain Tax Positions

  • Even More R&D Proposal to Enhance Credit

  • President Signs Tax Extenders Bill, Makes R&D Tax Credit Permanent

  • Cadillac Tax - Planning Now to Avoid Headache Later

  • R&D and 179D

  • New Research Credit Regulations Bring Clarity and Broader Application for Software

  • Deducting Accrued Bonuses

  • Big Tax Court Win for Small Businesses and R&D Tax Credit