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  • Issue Library -- The Tax Adviser
  • 2010
  • July 2010
  • Sec. 465 Traps for the Unsuspecting S Corporation Shareholder
  • Conversion of Corporation to LLC Raises EIN Retention Questions
  • New EITF Revenue Recognition Standards for Multiple Deliverable Arrangements
  • AICPA Comments on IRS PTIN Proposal
  • Special Reporting Requirements for U.S. Domestic Use of U.K. Dual Consolidated Loss
  • Tax Implications of the Five-Year NOL Carryback
  • Application of Sec. 1297(d) Overlap Rule to PFIC Shares Held by a U.S. Partnership
  • Back to the Basics: Common Gift Tax Return Mistakes
  • Lack of Limitation Period on Certain Adjustments Affirmed in Recent Decision
  • IRS Releases Draft Schedule to Report Uncertain Tax Positions
  • IRS Releases Average Premiums for Determining Small Business Health Care Credit
  • Temporary Regs. Held Invalid
  • State and Federal NOL Rules Differ in Key Respects
  • Substantially Equal Payment Exception
  • Potential Implication of Recent Sec. 469 Court Decisions for Self-Employment Tax Rules
  • Decedent Did Not Have an Ownership Interest in Companies
  • Application of Entity Classification Elections to Shelf Company Acquisitions
  • Guidance on Health Coverage for Adult Dependents
  • Allocations of Sec. 179D Deductions by Government Building Owners
  • Refund Allowed After Carryback Recapture Held Entitled to Overpayment Interest
  • Tax Benefits for Education
  • IRS Taking Firm Approach to Ozone-Depleting Chemical Excise Tax Compliance
  • National Taxpayer Advocate’s Report Notes Serious Problems
  • Using an Offer in Compromise
  • Sec. 6676: There's a New Penalty in Town


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