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  • Issue Library -- The Tax Adviser
  • 2011
  • April 2011
  • IRS Refocuses Large Business Operations, Highlights International And Global High-Wealth Cases
  • Disclosure of Nonincome Tax Contingencies Under ASC 450 for Not-for-Profit Entities
  • Capital Construction Funds: Sec. 7518
  • Second Offshore Voluntary Disclosure Program Started
  • The Need for Increased Due Diligence in Filing Extensions
  • Tax Court Uses Cost-to-Partition Approach to Value Fractional Interest Discount
  • The Estate Tax Dilemma: Protecting the Interest Expense Deduction on Estate Loans
  • Form 5471 Penalties
  • Electing to Treat Musical Works as Capital Assets
  • Target Allocations
  • Contribution Deduction Denied for Gifts to Family Public Charity
  • Prop. Regs. on Sales-Based Royalties and Vendor Allowances
  • The Education, Jobs, and Medicaid Assistance Act of 2010
  • The Emergence of Factor Presence Nexus Standards
  • Offshore Voluntary Disclosure Initiative
  • Distributing Property to S Corporation Shareholders
  • Retirement Plans, IRAs, and Annuities: Avoiding the Early Distribution Penalty
  • One-Year Extension of the ARRA Grant for Specified Energy Property
  • A Trap for the Unwary in the COI Regs.
  • Did Canal Corp. Sink the Leveraged Partnership Transaction?
  • Death and Taxes: Executors Beware
  • Split Widens as Courts Hold Basis Overstatement Is Not Income Omission
  • IRS Will Allow Costs of Breast Pumps as Deductible Medical Expenses
  • 90-Day Letter Does Not Start If Mail Is Undeliverable, Rules One Court
  • Noncompete Covenants in Mergers and Acquisitions: Compensation or Capital Gain?
  • IRS Correspondence Examinations
  • Increased Opportunities for Sec. 338(h)(10) Elections
  • Current Corporate Income Tax Developments (Part II) - 2011
  • Reporting Uncertain Tax Positions
  • Court-Ordered Restitution Subject of Informal Guidance


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