- IRS Changes Policy for Asserting Penalties for Late-Filed Form 5471
- Cancellation of Indebtedness
- IRS Automated Underreporter Initiative
- Individual Taxation: Filing Season Update
- AICPA Comments on Charitable Contribution Substantiation Prop. Regs.
- IRS Issues Guidance on Electing Out of 50% Additional First-Year Depreciation
- Significant Recent Corporate Developments
- IRS Issues Second Directive on Gift Cards
- Research Credit Extended
- Court Rejects Patentability of Business Methods
- Questions to Include in Individual Tax Organizers
- Communicating with Clients in Difficult Times
- IRS Identifies Sale of Charitable Remainder Trust Interests as a Transaction of Interest
- Lenders Allowed Nonrecognition Treatment for Certain Securities Loans Terminated Due to Bankruptcy
- Wrongful Levy Judgment Treated as Overpayment of Tax
- Tread Carefully: What CPAs Should Know About Tax Fraud
- LMSB Inspection of Corporate Officers’ Returns: IRM Procedure vs. Actual Practice
- IRS Issues Guidance on Sec. 382 for Corporations in the Capital Purchase Program
- Automatic Penalty Assertions Begin for Delinquent Forms 5471
- Final Unified Loss Rule Published
- Understanding the Effects of Nonliquidating Distributions on Corporations
- Effects of Emergency Economic Stabilization Act Provisions on Individuals
- Volunteer Board President “Responsible Person” for Payroll Taxes
- Final Sec. 1367 Regs. Address Open Account Debt Between S Corps. and Their Shareholders
- Limitations on Taxpayers’ Ability to Disavow Tax Consequences of Contract Terms
