- Advantages of a C Corporation
- Prop. Regs. Clarify Treatment of Trust Administrative Expenses
- The CPA’S Role in Reviewing LLC Allocations
- Some Prior-Year MTCs Will Be Refundable Beginning in 2007
- IRS Announces Redesigned Form 8857
- Guidance on FIN 48 and Independence
- Sec. 1446 Withholding
- Nonqualified Deferred Compensation and Sec. 409A Final Regs.
- Debt-Financed Income and UBTI
- IRS Releases Tax Gap Report
- Tax Considerations for Corporate Aircraft
- New Rules Govern Practice Before the IRS
- Kiddie Tax Changes for 2008
- Treatment of Legal Fees Incurred by Individuals
- Sale of Vacation Home Disallowed as Tax-Free Like-Kind Exchange
- S Stock Call Options as a Second Class of Stock
- Tax Treatment of Market Discount Bonds
- IRS Announces New Approach to the National Research Program
- Installment Agreements: An Alternative to Offers in Compromise
- The Growing Epidemic of Financial Elder Abuse (and What CPAs Can Do About It)
- IRS Extends the Reach of Sec. 83 to Post-Grant Stock Transfers
- Payments for Future Remediation Expenses Are Not Insurance Premiums
- Benefits Under PPA ’06 Expand to Include Beneficiaries
- Distinguishing Between Independent Contractors and Employees
- Final Regulations on Dual Consolidated Losses: A Practical Guide (Part II)
- Modifying the Order of Distribution Rules for an S Corporation with AE&P
- Current Developments in S Corporations (Part I)
- Opportunities to Claim Health Care Expenses as Deductions