- Tax Court Addresses Claim of Offset Against Deferred Payments
- Tax Practice Quality Control Guide
- Handling LLC Member and Member Affiliate Loans and Guarantees
- To Capitalize or to Expense: How Sec. 263A Treats Royalties
- Circular Like-Kind Exchange Disallowed
- IRS Continues to Challenge Deferral of Revenue from Gift Cards
- FBAR Penalties Reduced for Six Months
- Sec. 382 After the Bailout
- Electric Utility Refunds Qualify for Sec. 1341 Tax Mitigation
- Legislation Extends Aviation Taxes
- Recent Amendment to Sec. 1374 Provides Limited Opportunity for S Corps.
- Allocating Liabilities Among Related Partners: Determining the Impact of IPO II
- Sec. 1245 Recapture Rules Can Apply to Stock
- IRS Announces Procedures for Tax Return Preparer Penalties
- Student Loan Forgiveness and Repayment Programs
- Unit of Property for Network Assets
- Establishing Substantial Authority for Undisclosed Tax Positions
- Tax Amnesty Programs and Voluntary Compliance Initiatives: A Way to Mitigate Declining State Revenues
- Limitation Period for Equitable Innocent Spouse Relief Held Invalid
- Why and How to Conduct a Tax Practice Inspection
- Prop. Regs. on Determining Partners' Distributive Shares
- IRS Reverses Position on Eligibility of Intangibles for Like-Kind Exchange Treatment
- Customs Valuation: A Concern for Unsuspecting Tax Practitioners
- Recognizing Unbilled Revenue
- IRS Advises How Part Owners Should Handle $1 Million Mortgage Deduction Limit
