- When Do Foreign Currency Forward Contracts Constitute Sec. 1256 Contracts?
- Getting the Most from Individual Charitable Contributions
- Tax Court Reviews Only Final Supplemental Notice of Determination
- Ten Things CPAs Need to Know About Structured Legal Fees
- IRS Provides Guidance on Return Preparer Penalties
- Who Is a Manufacturer Under the Proposed Contract Manufacturing Regs.?
- Court Reverses Broad-Based FICA Exclusion for Severance Payments
- Erroneous LIFO Methodology
- Refund Claims and the Saturday-Sunday-Holiday Rule of Sec. 7503
- Reportable Transactions: When Does the 90-Day Disclosure Rule Apply?
- Dollar-Value LIFO Pooling for Automobile Resellers
- Issues Under Proposed De Minimis Rule for Expensing Tangible Property
- F Reorg. of an S Corp. May Require a New EIN
- IRS Allows Penalty-Free Withdrawal of Stimulus Payments from IRAs
- Taxpayer Must File Jointly to Qualify as Innocent Spouse
- Forms 8275 and 8275-R: How Much Information Is Enough?
- The Economic Stimulus Act of 2008
- Tax Court Vacates Stipulated Decisions in Tax Shelter Case
- The “Substantially All” Requirement: A Momentary Concept
- Converting a Residence to Rental Property
- IRS Intensifies Focus on Worker Classification
- Government Loses Son of Boss Tax Shelter Case
- AICPA Asks Court to Nullify Tax Patents
- Hot Stock and the Active Trade or Business Regs.
- Guiding Clients Through the Transfer-for-Value Maze
- When Is a Foreign Entity Relevant for U.S. Entity Classification Purposes?
- IRS Enforcement Activities: Past, Present, and Future
- The Importance of CPAs Supporting VITA: One CPA’s Experience
