- VITA, the MTC and the Modern Accounting Curriculum (Part I)
- Individuals’ Use of Offshore Holding Companies (Part I)
- New Law Contains Small Business Tax Provisions
- New Regs. for Use of Foreign Losses Included in U.S. Tax Filings: Dual Consolidated Losses
- Preparer Penalties
- Prepaid services must be fully completed to use 3½-month rule: AM 2007-009
- Repatriated Earnings under Sec. 965: Using the Safe-Harbor Test in 2007 to Ease Compliance Reporting and Protect Tax Benefits
- Claiming Passive Activity Credits
- Ninth Circuit Affirms Self-Rental Rule
- Open Account Debt for S Shareholders
- New Ruling Expands Definition of “North American Area” for Attendance at Foreign Conventions
- Divorce and Gain Exclusion
- IRS Bite Beginning to Mirror Its Bark
- Seven Suggestions for IRS Estate/Gift Tax Audits
- Tax Court Says Taxpayer Not at Risk for DRA
- The Rising Popularity of SMLLCs in Tax and Business Planning
- The Tax Gap
- Check-the-Box Regs. Upheld
- Patenting Tax Ideas
- Change in Ohio Residency Rules
- Rules Governing Lodging Away from Home Will Be Liberalized
- Transfers to Investment Companies: Pitfalls of Secs. 351 and 721
- Executive Stock Options Under Senate Review
