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  • Issue Library -- The Tax Adviser
  • 2012
  • February 2012
  • IRS Launches Worker Classification Settlement Program
  • Different States’ Approaches on Sales Tax Treatment of “Deal of the Day” Instruments
  • Determining the LLC’s Required Year
  • Increased Focus on and Potential Ramifications of R&E Expenditures
  • Specified Foreign Financial Assets Reporting Regs. Issued
  • Current Developments in Partners and Partnerships
  • Losses Related to an Insolvent Corporation
  • The Dual Consolidated Loss Quandary
  • IRS Nonacquiesces to Tax Court Fraud Holding
  • States Battle for R&D Investment by Enhancing Tax Incentives
  • Integrating Circular 230 into the Tax Curriculum: Appendix
  • Fourth Circuit Rejects Retroactive Accounting Method Change
  • Tax Court Rules Notice Not Required for Crummey Powers
  • Proposed Regs. Relating to the Retail-Inventory Method
  • Low-Income Community Businesses and New Markets Tax Credit Regs.
  • Timing Considerations of Discharging Taxes in a Chapter 7 Bankruptcy
  • Proposed Sec. 382 Regs. Simplify Small Shareholder Treatment
  • Tax Planning Opportunities for Funding an IRA
  • Final “Hot Stock” Regs. and Dunn Trust
  • Invalid Sec. 754 Elections: Some Observations
  • Circular 230: Its Day-to-Day Impact on Tax Practices
  • 2012 Standard Mileage Rates Released
  • Integrating Circular 230 into the Tax Curriculum
  • Prop. Regs. Require NUBIG and NUBIL Redetermination for Consolidated Sec. 382 Purposes
  • Government Contractor Withholding Repealed and Veterans Job Credits Enacted
  • New Passive Activity Treatment of LLC Members and Limited Partners Proposed
  • Exercise of Stock Options Results in Taxable Income and Compensation Deduction
  • Recurring-Item Exception Clarified


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