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  • Posted in: Open Forum

    Hi Brooks - First, determine whether there is a gain or loss by comparing the fair market value of the new asset received to the book value of the old asset plus any cash given up. Depending on whether there is a gain or loss, here are the accounting ...

  • Posted in: Open Forum

    In advance of the August 3 session of the General Assembly, the Association has been in communication with legislators to request their support of Senate Bill 628, Various Changes to Revenue Laws. The bill includes numerous provisions supported by NCACPA ...

  • Posted in: Open Forum

    I have a client who was a resident alien for 2015 and 2016. He was in the United States on a worker visa. He was laid off in August 2015 and lost health insurance for the whole family. The family remained in the US lawfully through the rest of 2015 and ...


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