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  • Issue Library -- The Tax Adviser
  • 2012
  • August 2012
  • IC-DISC Offers Tax Advantages for Closely Held Export Companies
  • Reporting Life Insurance Transactions by S Corporations
  • IRS Issues Regs. on Sec. 7874 Expatriated Entities
  • Associated-Property Rule Regulation Held Invalid
  • Is the Value of Cost Segregation Depreciating?
  • Supreme Court: Health Care Mandate Is Constitutional as a Tax
  • New $2,500 Health FSA Limit Guidance
  • Is Office Artwork Depreciable Property?
  • Taxation of Frequent Flyer Miles
  • Computing the Includible Portion for Graduated GRATs
  • 2011 Best Article Award
  • Contributions Increase Shareholders’ S Corporation Basis
  • Taxability of Employer-Provided Educational Assistance
  • IRS Makes Offer-in-Compromise Rules More Flexible
  • When Becoming a U.S. Resident, Beware of PFIC Rules
  • Customer Reward Programs: Deducting Fulfillment Costs Prior to Economic Performance
  • PTIN Fees Are Valid, Federal Court Holds
  • R&D Tax Incentives Around the World
  • Going Green Yields Immediate Tax Savings
  • Potential Tax Changes Await Investors in 2013
  • Now Is the Time: Converting a C Corporation to an S Corporation or LLC
  • Application of the Consolidated Tax Return Rules to Insolvent Members
  • Operating a QSub
  • 2012 Tax Software Survey
  • Circular 230, Section 10.21, and SSTS No. 6: Standards Relating to Taxpayer Errors and Omissions
  • Notice Issued on Smart Cards and Debit Cards Used for Transit Fares
  • The ABCs of Acquisitive Reorganizations
  • Sec. 83 Substantial Risk of Forfeiture Clarified


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