U.S. Tax, International Tax, and Health Care Consulting and Compliance Experts
U.S. Taxation (specific topics)

Deduction for Income Attributable to Domestic Production
Taxpayers may claim a deduction for income attributable to domestic production activities. The final regulations provide guidance on the eligibility
for the deduction and how taxpayers calculate the deduction.  The final regulations incorporate changes made to the proposed regulations as a
result of testimony at the public hearing held on January 11, 2006, and written comments.  TD 9263.  Published June 1, 2006.
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Deduction for Income Attributable to Domestic Production Relating to Computer Software
Taxpayers may claim a deduction for income attributable to domestic production activities. The temporary and proposed regulations provide
guidance for certain transactions involving computer software.
REG-111578-06.  Published June 1, 2006.
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Deduction for Income Attributable to Domestic Production Relating to Computer Software
Taxpayers may claim a deduction for income attributable to domestic production activities.  The temporary and proposed regulations provide
guidance for certain transactions involving computer software.  TD 9262.  Published June 1, 2006.
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Cost Segregation Audit Techniques Guide
As part of the Freedom of Information Act the IRS provides many of their audit guides at http://www.irs.gov.  The IRS's depreciation cost
segregation audit technique is available here;
view the full guide here.


International Taxation (specific topics)

Tax Treaty Overview
The United States has income tax treaties with a number of foreign countries. Under these treaties, residents (not necessarily citizens) of foreign
countries are taxed at a reduced rate, or are exempt from U.S. income taxes on certain items of income they receive from sources within the
United States. These reduced rates and exemptions vary among countries and specific items of income;
view all treaties here.

Foreign Tax Credits
If you paid or accrued foreign taxes to a foreign country on foreign source income and are subject to U.S. tax on the same income, you may be
able to take either a credit or an itemized deduction for those taxes. Taken as a deduction, foreign income taxes reduce your U.S. taxable income.
Taken as a credit, foreign income taxes reduce your U.S. tax liability. In most cases, it is to your advantage to take foreign income taxes as a tax
credit.  Once you choose to exclude either foreign earned income or foreign housing costs, you cannot take a foreign tax credit for taxes on
income you can exclude. If you do take the credit, one or both of the choices may be considered revoked.  For IRS guidance on the Foreign Tax
Credit
click here.


Healthcare Consulting and Compliance (specific topics)

The Pension Protection Act of 2006 - Detailed Summary of Charitable Provisions
The House Committee on Ways and Means has drafted a detailed summary of the provisions within the Pension Protection Act of 2006, effective
August 17th, 2006, that relate specifically to the Healthcare industry.  To view this summary
click here.

FY 2007 EO Implementing Guidelines
Program guidance for implementing the Exempt Organizations portion of the TE/GE Strategic and Program Plan for fiscal year 2007.

Exempt Organizations Continuing Professional Education Technical Instruction Program
Under the Freedom of Information Act the IRS posts their articles and continuing professional education ("CPE") text on their website.  The CPE
text provides insight on issues for which the IRS has written over the years.  Although these articles cannot be used as binding advice they can be
viewed for general information on a myriad of topics.  

A cumulative listing of the articles posted  may be found in the
Exempt Organizations CPE Topical Index. Articles marked with an asterisk (*) are
outdated and have therefore not been reproduced.


General Research Websites

Federation of Tax Administrators
The FTA is a non-profit organization that serves as a source of information and expertise for state tax administrators. The FTA maintains links with
websites of the Departments of Revenue for all States.

Guidestar.org
Guidestar is a public charity focusing on creating a more transparent and accountable nonprofit community by collecting and sharing public
charity information for dissemination to the public.  Basic membership to this website allows members to view, for free, an exempt organizations
annually filed tax return (Form 990).

Health Financial Management Association (HFMA)
HFMA is the nation's leading membership organization for healthcare financial management executives and leaders. More than 34,000
members, ranging from CFOs to controllers to accountants consider HFMA a respected thought leader on top trends and issues facing the
healthcare industry.

Internal Revenue Service
The Internal Revenue Service pages provide access to downloadable tax forms, regulations and publications.

IRS.com
Independent source for tax information and forms

Joint Committee on Taxation
The Joint Committee on Taxation provides downloadable copies of publications created by the Committee, including selected Revenue
Estimates. It also provides a phone directory (with email addresses) of the Committee staff, press releases, and information on the history and
role of the JCT.

Library of Congress
The Library of Congress Thomas Web Page provides information and a searchable database with full text of legislation as well as information
published in the Federal Register.

Multistate Tax Commission
The Multistate Tax Commission is an organization of state governments that works with taxpayers to administer, equitably and efficiently, tax laws
that apply to multistate and multinational enterprises.

Securities and Exchange Commission
The U.S. Securities and Exchange Commission (SEC) provides access to the EDGAR Database (Electronic Data Gathering, Analysis, and
Retrieval) system. It contains public electronic filings submitted to the SEC, including copies of annual reports, Form 10-K and 10-KSB filings.

TaxUp.com
Global tax directory


Other Tax and Fiscal Organizations

American Bar Association (ABA)


The American Institute of Certified Public Accountants (AICPA)

Association for Computers in Taxation (ACT)

Council on State Taxation (COST)

Financial Executives International

International Fiscal Association

Tax Executives Institute (TEI)
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