- Sourcing Service Receipts
- Taxpayer-Favorable Letter Ruling on Consolidated Worthless Stock Deduction
- Technical Terminations: Tangible Personal Property Depreciation Issues
- AICPA Tax Section Benefits and Resources
- AICPA Asks Congress to Repeal the AMT
- Tax-Free Money: The Medicare Retiree Drug Subsidy
- Auditor Guidelines on Business Travel and Meal Per Diems after Rev. Rul. 2006-56
- Online Payment Agreements
- Establishing Basis for Gambling Losses
- Deducting Payroll Taxes on Deferred Compensation
- Avoiding Late Returns when Corporations Are Acquired by a Consolidated Group
- Income Taxation of LLC Income in Year of Death
- How Debt Can Become Draconian Boot in a Sec. 351 Exchange
- Rudkin Files Supreme Court Petition
- Deducting Executory Contract Expenses
- IRS Will No Longer Challenge Negative Additional Sec. 263A Costs
- S Corporations and Disregarded Entities—Qualification as Shareholders
- Distribution Options for Defined-Contribution Plans (Part II)
- Economic Nexus and the Uncertainty of Quill’s Physical-Presence Test
