Portfolios

This Portfolio supplies taxpayers with guidance in applying the long-term contract accounting methods and the special set of tax accounting rules provided by the Internal Revenue Code.

The Portfolio, Accounting for Share-Based Compensation, No. 341, provides a detailed analysis of the rules on share-based compensation contained in FASB Accounting Standards.

This Tax Management Portfolio provides taxpayers with guidance when adopting or changing an accounting method.

Accounting Methods – General Principles discusses the tax effects of selecting an accounting method.

This Tax Management Portfolio discusses the tax considerations when a taxpayer adopts, or changes to, a particular taxable year and examines the regulations covering those selections and changes.

Tax Management Portfolio, Accumulated Earnings Tax, No. 796, analyzes in detail the problems associated with a corporation's failure to distribute its earnings and profits with the purpose of avoiding the tax on its shareholders.

Tax Management Portfolio, Age, Sex, and Disability Discrimination in Employee Benefit Plans, No. 363, analyzes the effect of age, sex, and disability discrimination statutes on various types of employee benefit plans including pension plans, profit-sharing plans, health plans, and disability benefit plans.

Amortization of Intangibles describes the §197 rules on amortizing intangible assets and the rules on amortizing intangible assets that are not §197 intangibles.

At-Risk Rules analyzes the rules that limit the deductibility of loss from an activity to the amount with respect to which a taxpayer is "at-risk."

Tax Management Portfolio, Audit Procedures for Pass-Through Entities, No. 624, analyzes in detail the statutory rules of §6221–§6234 governing the audits of “TEFRA partnerships.”