- 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
