September 2013 - The Tax Adviser

Alternatives to Form 1041 for Grantor Trusts

Local Country Tax Incentives and the Foreign Tax Credit

FATCA Regulations’ Effective Date Approaching Quickly

NOL Carrybacks Limited by Excess Distributions

Leveraging Existing ERP Systems to Automate Use Tax Compliance

IRS Issues New Final and Temporary Regulations on Outbound Reorganizations

Final Sec. 336(e) Regulations: Election for Qualified Stock Dispositions

IRS Reverses Itself on Applying 70% Safe-Harbor Deduction for Success-Based Fees to Certain Milestone Payments

ATNOLs and Charitable Contribution Carryovers: Which Takes Precedence?

Rough Sailing for TEFRA Partnerships

Broker Basis Reporting of Debt Instruments and Options: Actions Holders or Issuers Must (or May Want to) Take

Buying or Selling C Corporation Stock

Practitioners Should Expect Tax-Exempt Processing Slowdown

IRS Postpones Large-Employer Health Care Penalty and Information-Reporting Requirements

Guidance on Minimum Essential Health Coverage, Individual Mandate Issued

Final Regs. on Acceleration of COD Income Deferral

Defense of Marriage Act Struck Down by Supreme Court

AICPA: Net Investment Income Tax Needs Fixing

Sea-Change: Planning for Same-Sex Married Couples and the DOMA Decision

State Independent Tax Tribunals: A Popular Alternative to Resolving Disputes

Thinking Outside the Typical Client Profile in Tax Engagements

Mobile Information Security Concerns

Taxpayer Not Entitled to Innocent Spouse Relief

Provision of Services by Corporation to Shareholder Not a Constructive Dividend