November 2012 - The Tax Adviser

Gift and Estate Tax Planning Considerations

Treasury Releases FATCA Model Intergovernmental Agreement

Prop. Regs. Limit Conditions Resulting in Substantial Risk of Forfeiture Under Sec. 83

Medicare Premium Deduction for Self-Employed Individuals

Dependency Exemption Requirement for Children Born Abroad

Consequences of Not Filing Go Beyond the Nonfiling Penalty

Proposed Amendments to Article IV of the Multistate Tax Compact

Controlled Groups and Deductibility of Patronage Dividends

R&E Credit Opportunities for the Construction Industry

Employee-Stockholder’s Unpaid Loan Balance

A Powerful Learning Tool: Lessons From an Exam Reflection Assignment

Handling Expenses Incurred in Acquiring a Residence

Treatment of Identity Theft Returns Clarified

Taxpayer Advocate Service Will No Longer Accept Certain Cases

IRS to Allow Automatic Accounting Method Changes in Corporate Reorganizations

IRS Modifies Position on Frozen Refundable Credits and the Substantial Understatement Penalty

Employee Expense Reimbursement Arrangement Guidance Issued

Allocation of Sec. 263A Costs Addressed in Prop. Regs.

Tax Practice Quality Control

Supplemental Unemployment Compensation Benefits Not Subject to FICA

IRS Nonacquiesces to 47-Year-Old Case