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  • Issue Library -- The Tax Adviser
  • 2012
  • April 2012
  • Estate Planning for International Clients
  • Overview of IRS Pre-Appeals Alternative Dispute Resolution Methods
  • Obtaining a Waiver of an Invalid S Election
  • Important Lessons Regarding Valuation Issues
  • The Evolution of Sales Tax Nexus Expansion Laws
  • Mail-Order Book Seller Has Nexus with State
  • Lack of Gross Receipts Does Not Preclude Taxpayers from Claiming R&D Credit
  • Potential Pitfall Associated with Reorganizations Involving Chinese Subsidiaries
  • Community Property Rules and Registered Domestic Partners
  • PTIN Prop. Regs. for Supervised Nonsigning and Non-1040 Preparers
  • Supreme Court Considers Regulatory Preference Issue
  • Allowable Political Activities and Reporting Requirements for Tax-Exempt Entities
  • Ethical Considerations in Reporting Use Taxes on State Income Tax Returns
  • Timing of Deduction for Bonus Accruals Under Pooled Arrangements
  • Partially Taxable Asset Acquisitions from S Corporations
  • Work Opportunity Credits for Veterans
  • Double-Tax Trap in a Sec. 338(h)(10) Transaction
  • Flexibility for Intragroup Restructuring and Asset Transfers
  • Limited Partners and Material Participation: A Tax Planning Opportunity
  • Estimated Amount of State Income Tax Claim Not Deductible on Estate Tax Return
  • FATCA Prop. Regs.
  • How Acquired Target Corporations Can Avoid Denial of Extension Requests
  • Electronic Schedules K-1
  • Cost-Basis Reporting, the New Schedule D, and Form 8949
  • The RPO, OPR, and Circular 230
  • IRS Issues Prop. Regs. on Retail-Inventory Method
  • Securities Fraud and the Theft-Loss Deduction
  • FATCA Adds Layer of Complexity, Penalty Exposure to Offshore Asset Reporting
  • Transfers to Skip Trusts in 2010: Not Necessarily Free from GST Tax
  • Regs. on Foreign Tax Credit Splitter Arrangements


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