- FIRPTA and the Return of Capital Distributions
- Partnership Determination of Eligible Basis for Energy Grants
- Restricted Interest and Common Errors Made by the IRS
- Truncated Social Security Number Program Extended
- Changes in the Lien Process and the Importance of Lien Withdrawals
- Application of CFC Lookthrough Rule to Payments Made by a Partnership to Its CFC Partner
- IRS Challenges Noted by Oversight Board
- Partners’ Limited Liability and Self-Employment Tax
- New Form 990: What’s Confusing Filers?
- The Impact of Unified Loss Rules on Earnings and Profits
- Request for Accounting Method Change for Prepaid Expenses Denied
- Equity-Based and Nonqualified Deferred Compensation Plans
- Memo Addresses Treatment of Fraudulently Altered Returns
- LLC Member Debt: Recourse or Nonrecourse?
- Prop. Regs. on Controlled Group Deferred Losses
- Special Limitation Periods for Carryback Assessments
- The Administration’s Fiscal-Year 2012 Revenue Proposals
- Taxing Intellectual Property Transfers
- IRS Matching Program for Forms 8023 and 8883 May Result in Invalid Sec. 338 Election
- Planning for the New 3.8% Medicare Tax on Unearned Income
- Employment Tax Consequences of a Corporate Change of Control Event
- One Reorganization, Two Tax Years, One Practical Solution
- Ordinary Worthless Stock Deductions: Characterizing Subsidiary Receipts
- IRS Applies Reverse Acquisition Regulations: A Substance-over-Form Approach
- Bank Allowed to Deduct Lawsuit Settlement Payments
- AICPA Recommendations for Reducing Schedule M-3 Burdens
- Basic Bankruptcy Treatment of Income Tax for Individuals
- Penalty Relief for Delinquent FBARs and Forms 5471 Ends August 31
- Creating a Private Foundation to Meet Charitable Goals
