- California S.B. 974’s Impact on California Enterprise Zones
- Comparing International Tax Systems in the Introductory Tax Class
- Hypothetical Independent Investor Test Tips the Scale in a Reasonable Compensation Case
- Draft Form for Small Business Health Insurance Credit Released
- IRS Set to Roll Out Uncertain Tax Positions Schedule
- Current Developments in S Corporations (Part II)
- Current Developments in Employee Benefits and Pensions (Part I)
- District Court Rules That Same-Sex Married Couples May File Joint Returns
- California’s Move to Single Sales Factor
- Unrealized Built-in Gains and Losses Under Sec. 382 and the Tax Accounting Rules
- Scope of Foreign Trust Provisions in the HIRE Act
- Temp. Regs. Explain New Health Plan Requirement to Provide Preventive Services Without Cost Sharing
- Deferral of Loss from Sale or Exchange Between Members
- IRS Finalizes Regs. on Tentative Carryback Adjustments
- Sec. 121 Exclusion of Gain from Sale of a Principal Residence
- Maximizing the Use of the Special $25,000 Rental Real Estate Loss Allowance
- D.C. Circuit Finds Work Product Protection Not Waived by Disclosure to Independent Auditors
- Revised LMSB Examiner Procedures for Tax Preparer Penalty Cases
- Tax Court Again Holds That Innocent Spouse Relief Limit Is Invalid
- IRS Releases Prop. Regs. on Series LLCs
- Recharacterization of Income from Nonpassive to Passive Is Not a Change in Accounting Method
- IRS Expands Use of Electronic Payments, Discontinues Paper Coupons
- Individual Taxation Report: Recent Developments
