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  • Issue Library -- The Tax Adviser
  • 2011
  • October 2011
  • 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


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