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  • Issue Library -- The Tax Adviser
  • 2010
  • June 2010
  • IRS Releases HIRE Act Employee Affidavit Form
  • Applying the Material Participation Standards to Nongrantor Trusts
  • Extraterritorial Income Benefits May Still Be Alive
  • IRS Issues Fifth Directive on the Allocation of Mixed Service Costs
  • Sec. 199 Exam Status and Update
  • Debt or Equity Financing? Analyzing Relevant Factors
  • IRS Issues Technical Advice on Success-Based Fees
  • IRS Publishes FAQs on Small Business Health Care Credit
  • Accounting for Government Grants
  • Energy Star Rebates Reduce Basis
  • State Tax Considerations of Passthrough Entities
  • U.S.-Switzerland Protocol Will Allow Handover of UBS Account Holder Information
  • Treatment of Defective Merchandise Allowances May Provide Guidance for Other Trade Discounts
  • On the Bookshelf
  • IRS Issues Prop. Regs. on Use of PTINs After 2010
  • The HIRE Act and the IRS Address Dividend Equivalent Payments on Equity Swaps
  • Are You Properly Paying the Ozone-Depleting Chemicals Excise Tax?
  • District Court Allows R&D Credit for Prototype Costs
  • IRS Questions Willfulness Standard in Circular 230 Proceedings
  • Final Regs. Govern Deductibility of State Legislators’ Deemed Living Expenses
  • A Little-Known Tax Benefit: The Gift of Inventory
  • Penalty for Failing to Meet EIC Due Diligence Requirements Can Be Assessed Against Employer or Employee
  • The Story of Basis
  • Converting a C Corporation into an LLC
  • Overpayment Interest Accrues on First-Time Homebuyer Credit


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