This article focuses on recent changes affecting qualified retirement plans and executive compensation.
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November 2012 - The Tax Adviser
- Magazine
- November 2012
employee benefits & pensions
STATE AND LOCAL TAXES
Apportionment Using Market-Based Sourcing Rules: A State-by-State Review
This article discusses issues in applying market-based sourcing rules and looks at how those rules work in the states that have adopted them.
FOREIGN INCOME & TAXPAYERS
Advising Nonresidents and Recent U.S. Residents on Estate Tax Issues
Understanding the intricacies of residency and domicile is necessary to understand what will be included in a decedent’s estate for U.S. estate tax purposes.
Tax Clinic
ESTATES, TRUSTS & GIFTS
FOREIGN INCOME & TAXPAYERS
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PRACTICE & PROCEDURES
STATE & LOCAL TAXES
corporations & shareholders
credits against tax
expenses & deductions
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CAMPUS TO CLIENTS
NEWS NOTES
TAX PRACTICE RESPONSIBILITIES
TAX PRACTICE MANAGEMENT
2025 tax software survey
AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.
Tax Clinic
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