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  • Issue Library -- The Tax Adviser
  • 2011
  • June 2011
  • 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  • Expanded 1099 Reporting Requirements Repealed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


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