- Innocent Spouse Relief
- Extended Filing Deadline
- Accrued Payroll Tax Liability Is Deductible Even if Compensation Is Deferred under Sec. 404
- Did the Second Circuit Err in Rudkin Testamentary Trust?
- Rethinking Sec. 199 Based on New Developments
- Final Basis Regs. Provide Deferral Opportunities in Tax-Free Exchanges
- Income Recognized when Stock Options Exercised
- Sec. 199 Deduction
- Adjusting Basis of Inherited S Stock for IRD
- New Requirements for 2006 Business Filers
- Energy-Efficient Commercial Buildings Deduction (April 2006)
- Energy-Efficient Commercial Buildings Deduction Revisited
- Online AMT Calculator
- S Holding Companies and F Reorgs.
- Partnership Freezes after Castle Harbour
- Sec. 83 Risks when Compensating Founders in a New Venture
- AMT Repeal: Top Priority for National Taxpayer Advocate and AICPA
- Acquiring Property? Remember Sales Tax Due Diligence
- Superseding Return Filed on Extended Due Date Starts SOL
- Time to Evaluate Cost-Sharing Arrangements
- Structured Settlements: Are Factoring and Commuting Different?
- The Funding Dilemma: Retirement or College?
- Incorporating a Partnership or LLC: Does Rev. Rul. 84-111 Need Updating?
- Treatment of Capitalized Costs of Intangible Assets (Part I)
- Current Corporate Income Tax Developments (Part II)
