April 2011 - The Tax Adviser

The Estate Tax Dilemma: Protecting the Interest Expense Deduction on Estate Loans

Tax Court Uses Cost-to-Partition Approach to Value Fractional Interest Discount

The Education, Jobs, and Medicaid Assistance Act of 2010

Form 5471 Penalties

Capital Construction Funds: Sec. 7518

Reporting Uncertain Tax Positions

Prop. Regs. on Sales-Based Royalties and Vendor Allowances

Noncompete Covenants in Mergers and Acquisitions: Compensation or Capital Gain?

A Trap for the Unwary in the COI Regs.

One-Year Extension of the ARRA Grant for Specified Energy Property

Disclosure of Nonincome Tax Contingencies Under ASC 450 for Not-for-Profit Entities

Target Allocations

Did Canal Corp. Sink the Leveraged Partnership Transaction?

The Emergence of Factor Presence Nexus Standards

Distributing Property to S Corporation Shareholders

IRS Refocuses Large Business Operations, Highlights International and Global High-Wealth Cases

Second Offshore Voluntary Disclosure Program Started

IRS Will Allow Costs of Breast Pumps as Deductible Medical Expenses

Electing to Treat Musical Works as Capital Assets

Court-Ordered Restitution Subject of Informal Guidance

Current Corporate Income Tax Developments (Part II)

The Need for Increased Due Diligence in Filing Extensions

Offshore Voluntary Disclosure Initiative

IRS Correspondence Examinations

Death and Taxes: Executors Beware

90-Day Letter Does Not Start If Mail Is Undeliverable, Rules One Court

Split Widens as Courts Hold Basis Overstatement Is Not Income Omission

Contribution Deduction Denied for Gifts to Family Public Charity