- Stock Basis Recovery in Outbound Sec. 304 Transfers
- IRS Issues Optional Safe-Harbor Treatment for Victims of Ponzi Schemes
- Prop. Regs. on Graduated Retained Interests Under Sec. 2036
- Expatriation and the New Mark-to-Market Rules
- Revised Form 1120-F: Practical Issues and Missed Opportunities
- Should a Company Elect to Defer Cancellation of Debt?
- Tax Shelter Transactions Disregarded
- Effect of Debt Recharacterization on Worthless Securities Deductions
- Consent to Extend the Statute of Limitation
- Textron: A Still Uncertain Future for Tax Accrual Workpapers
- U.S. Tax Effects of a Foreign Jurisdiction Audit
- Taxpayer Not Allowed to Defer Income on Sale of Partnership Interest
- Guidance on Sales and Purchases of Life Insurance Contracts
- Deducting Losses for Defrauded Investors
- Revenue Ruling on S Elections for Partnerships Converting to Corporations
- Clergy Tax Rules Extend Beyond Churches
- IRS Clarifies Guidance on Small Business NOL Carrybacks
- Residential Energy-Efficient Property Credit Rules Issued
- Correcting Employment Tax Errors
- Report of Foreign Bank and Financial Accounts: Significant Revisions and Severe Penalties
- Leasing Business Autos
- Protecting Refunds of Certain Overpaid Deficiency Interest
- Adopting or Changing a Foreign Corporation’s Accounting Method
- The National Taxpayer Advocate’s Annual Report to Congress (Part I)
- Estate Planning While We Sit, Watch, and Wait
- Sponsorships Offer Opportunities for Nonprofits, Corporations
- Initial IRS Guidance Addressing EU Cap-and-Trade Systems, Subpart F Rules
