- Significant Recent Developments in Estate Planning (Part II)
- Sec. 1031 Related-Party Exchanges and Basis Shifting
- The Targeted Allocations Approach: A Basic Primer
- Use of Private Delivery Services to Provide Evidence of Delivery to the IRS
- Relief for Late Election to Treat All Real Estate Rental Interests as One Activity
- Accounting Rules in Corporate Reorgs. Simplified
- Final Regs. Simplify Reduced Research Credit Election
- Carryover Basis Election for 2010 Decedents’ Estates
- IRS PTIN Renewal Process Opens in October
- Passive Foreign Investment Companies
- Exchange of Shares in ISO Exercise
- Final Regs. Govern Election to Deduct Business Start-up Expenses
- Taxpayer Entitled to Charitable Deduction for Gifts of LLC Units
- Shareholder Loan Documentation
- Current Leading Practices for Structuring the Family Office
- Current Developments in S Corporations (Part I)
- Statute of Limitation: Individuals and U.S.-Source Income
- Sec. 179D and Passthrough Entities
- New Developments in Sourcing Services for Telecommunication Companies
- Internal IRS Guidance Released on the Application of the Economic Substance Doctrine
- Sec. 1033 Can Allow for Flexible Tax-Free Reinvestments
- QSSTs and ESBTs: No Longer Mutually Exclusive
- High-Low Method for Substantiating Travel Expenses Discontinued
- Are Hedge Funds and Private Equity Funds Foreign Financial Accounts?
- Unrelated Business Income from Alternative Investments: State Considerations
- Forgivable Loans in Employment Agreements
- States Increase Use of U.S. Treasury Offset Program for Collection of State Income Taxes
- How to Benefit from the Internal Revenue Manual
- Estate Not Entitled to Second Extension of Time to File Return
- Some Implications of 100% Bonus Depreciation
- Opportunities with Nonbusiness Income and State Apportionment
- IRS Gives Up on Two-Year Innocent Spouse Equitable Relief Limitation
- Guide to Corporate Blockers
- At-Risk Limitation on Deducting an LLC Member’s Losses
