- Revenue Procedure Attempts to Clarify Entity Classification Election
- Tax Consequences of Transaction Costs
- The Practitioner’s Role in Reviewing LLC Allocations
- The Current State of the Rescission Doctrine
- Expense Does Not Qualify as Compensation but Does Qualify as Theft Loss
- Guidance on Unbundling Trustee Fees Extended
- Why the Flap Over a VAT?
- Innocent or Not: Let the Factors Decide
- Could Forgetting to Include the Effect of UNICAP Put Accounting Method Changes at Risk?
- Lack of Control Does Not Except Owners from Trust Fund Recovery Penalty
- Uncertain Tax Positions for Flowthrough Entities: What Is an Income Tax?
- Expanded 1099 Reporting Requirements Repealed
- Sales-Based Royalties and Vendor Allowances
- IRS Issues Final Regs. and Guidance on Mandatory E-Filing Requirements
- IRS Allows Oil and Gas Company a Bulk Sale Exception
- Appendix: States That Assess an Income Tax on the Flowthrough Entity
- Telecom Universal Service Fund Payments Not Excludible from Income Under Sec. 118
- Engagement Letter Fairness Opinion Fee Language May Affect Fees’ Taxation
- IRS Issues Guidance on Treatment of Gift Cards
- Individual Taxation: Digest of Recent Developments
- Foreign Disregarded Entities May Face U.S. FICA Tax Issue
- Building Value Through Sustainability
- 100% Bonus Depreciation Guidance Issued
