From research to implementation, we help you get the answers you need. BNA Tax & Accounting offers you a unique professional perspective through volumes of our unrivaled Portfolios, working documents, news, and commentary.
Only BNA provides you with practitioner-written expert analysis through more than 500 Portfolios. Over the past 50 years, the world's leading practitioners have shared their experience and expertise with our subscribers on every significant issue in tax planning and financial accounting.
BNA Tax & Accounting offers Portfolios on U.S. Income; Foreign Income; Estates, Gifts, and Trusts; State Tax; and Accounting Policy and Practice. In each Portfolio, you'll find a comprehensive analysis of the history and alternative ways to approach any given tax or financial accounting issue, a working papers section, and an exhaustive bibliography. Each Portfolio is divided into three sections:
A. The Detailed Analysis
This is where the practitioner-author gets to the heart of the issue, giving you a complete analysis of a tax topic, along with precise citation. The detailed analysis covers
a. Planning opportunities
b. Alternative approaches
c. Probable IRS positions
d. Pertinent code revisions
e. IRS rulings and procedures
f. Tax cases on point and conflicting cases
g. Pitfalls to avoid
B. The Working Papers
Here you'll find all of the relevant forms, documents, and other background tools you'll need to carry out decisions, including
a. Procedural checklists
b. IRS forms and documents
c. Suggested resolutions and forms of contract
d. Sample plans and clauses
e. Related IRS information
C. The Bibliography
The Bibliography provides documents of all sources—official and unofficial—used by practitioners in researching the Portfolio's topic. This comprehensive list includes
a. Statutes and regulations
b. Congressional committee reports
c. Cases cited in the detailed analysis
d. IRS rulings and procedures
e. Tax articles in professional journals
f. Agreements, conventions, and treaties
For a comprehensive list of BNA Portfolio titles by category, select one of the links below:
Accounting Policy and Practice
Estates, Gifts, and Trusts
Foreign Income
State Tax
U.S. Income
BNA Tax & Accounting Portfolios are available in print and online via the BNA Tax and Accounting Center and other Web platforms.