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  • Issue Library -- The Tax Adviser
  • 2010
  • January 2010
  • Restaurant Management Company May Not Defer Recognition of Income from Gift Card Sales
  • President Signs Military Spouse Residency Relief Act
  • Court of Federal Claims Upholds LILO Transaction
  • Safe-Harbor Lookthrough Treatment for RIC Investments in PPIPs
  • New Rules on Treatment of Certain Stock of a Foreign Corporation Under Sec. 7874
  • Request for Audit Reconsideration
  • Tax Consequences of Rollovers from Employer Plans to Roth IRAs
  • Significant Recent Corporate Developments
  • C Corporations as S Corporation Subsidiaries
  • New Accounting Methods Subject to Automatic Change Procedures
  • IRS Finalizes Regs. on Reporting for Discharges of Indebtedness
  • Revised Statements on Standards for Tax Services
  • IRS Whistleblower Program Evaluated
  • New Directives from the LMSB
  • IRS Clarifies Rule for Contributing Unused Paid Time Off to Sec. 401(k) Plans
  • Final Regs. Issued on S Corp. DOI Income Exclusion and Tax Attributes
  • Making Work Pay Credit Withholding for Nonresident Aliens
  • LMSB Identifies New Repairs Issue
  • Definition of Omission from Gross Income for Partnership Items and the Six-Year Period for Assessing Tax
  • Final Regs. Affect Statutory Stock Options and Employee Stock Purchase Plans
  • International Tax Compliance for Auditors and CFOs
  • Obtaining a Power of Attorney Through IRS E-Services
  • Series LLCs in Business and Tax Planning
  • Commissioner Announces High-Wealth Taxpayers Group
  • Renewable Energy Tax Incentives
  • Charitable Deduction for Partial Disclaimer Allowed
  • IRS Workforce Initiative
  • The Valuation of FLPs
  • IRS Expands List of Permitted Loan Modifications to Include Commercial Mortgages Held by REMICs
  • IRS Rules on Consequences of Sale of LLC Interest Treated as Sale of Real Estate
  • Trusts Owning Partnership Interests and the Revised UPIA
  • Homebuyer Credit, NOL Carrybacks Extended; Mandatory E-Filing Enacted


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