April 2012 - The Tax Adviser

How Acquired Target Corporations Can Avoid Denial of Extension Requests

Flexibility for Intragroup Restructuring and Asset Transfers

Important Lessons Regarding Valuation Issues

Estate Planning for International Clients

Potential Pitfall Associated with Reorganizations Involving Chinese Subsidiaries

Limited Partners and Material Participation: A Tax Planning Opportunity

Partially Taxable Asset Acquisitions from S Corporations

Ethical Considerations in Reporting Use Taxes on State Income Tax Returns

IRS Issues Prop. Regs. on Retail-Inventory Method

Double-Tax Trap in a Sec. 338(h)(10) Transaction

Lack of Gross Receipts Does Not Preclude Taxpayers from Claiming R&D Credit

Timing of Deduction for Bonus Accruals Under Pooled Arrangements

Supreme Court Considers Regulatory Preference Issue

Overview of IRS Pre-Appeals Alternative Dispute Resolution Methods

Obtaining a Waiver of an Invalid S Election

The RPO, OPR, and Circular 230

Work Opportunity Credits for Veterans

Regs. on Foreign Tax Credit Splitter Arrangements

PTIN Prop. Regs. for Supervised Nonsigning and Non-1040 Preparers

FATCA Prop. Regs.

Electronic Schedules K-1

The Evolution of Sales Tax Nexus Expansion Laws

Securities Fraud and the Theft-Loss Deduction

FATCA Adds Layer of Complexity, Penalty Exposure to Offshore Asset Reporting

Cost-Basis Reporting, the New Schedule D, and Form 8949

Allowable Political Activities and Reporting Requirements for Tax-Exempt Entities

Mail-Order Book Seller Has Nexus with State

Estimated Amount of State Income Tax Claim Not Deductible on Estate Tax Return