2022 May/June EA Journal Exam
IRS Program #: X9QQU-T-00869-22-S
CE: 2 IRS credits
Timing the
Creditability of Accrued Foreign Taxes
Anthony Malik, EA
The
incomplete guidance offered through the IRS’s relevant published material can, unless
the return preparer is an experienced international tax specialist or a
genuinely inquisitive tax professional skilled in legal research, lead to a
misunderstanding and misapplication of the rules. This article provides a general
discussion regarding authoritative sources of tax guidance addressing common
timing issues of accrued foreign tax for creditability purposes.
Factors to Consider When
Estate Planning with Cryptocurrency
Simon Mayali and Travis Thompson
Tax and estate planning professionals must make sense of the
cryptocurrency mania. This article covers what cryptocurrency is, how it is
taxed, how agencies are enforcing cryptocurrency transactions, identify some of
the current challenges estate planners are dealing with in the world of
cryptocurrency, and how an individual’s revocable trust can be structured when
addressing these issues.
Tax News Briefs
Important Compliance IssuesTheTaxBook
This article discusses compliance issues such as C corporation
reasonable compensation and crowdfunding.
Legal Issues
Deciphering a Law: An
Introductory Learning ModuleThomas J. Williams, EA, and Iris K. Palma, JD
This article offers tips and strategies for understanding
tax laws.
Continuing Education
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at education@naea.org.
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