- Issues Facing Partnerships Under FIRPTA
- Prop. Regs. Allow Taxpayers to Deduct Certain Local Lodging Expenses
- Illinois “Click-Through Nexus” Law Held Unconstitutional
- Should Collection Due Process Hearings Be Recorded?
- FIRPTA Notice Requirements for Property Acquired in Foreclosure Sale
- Increased Focus on International Activities of Tax-Exempt Organizations
- Temp. Regs. Issued on Obligations Arising From Certain Upfront Payments by CFCs
- Interaction of the Subpart F Dual-Character Property and Majority-Use Rules
- Get the Most Out of Overpayments Applied to the Following Year’s Return
- Global High-Wealth Audit Update
- Federal Income Tax Treatment of Certain Transferable State Tax Credits
- Sales Tax Audit Best Practices
- Contributing to a Child’s IRA
- Deducting Employee MBA Expenses
- Post-Deal Depreciation: Impact of Certain Nonrecognition Transactions
- Homeland Security May Contact U.S. Persons Living Abroad Who Owe Back Taxes
- Combined Reporting Creates Compliance Challenges
- Preparing for the Medical Device Excise Tax
- 2013 HSA Inflation Adjustments Released
- Employment Tax Liabilities of Foreign Entities
- Potential Pitfalls in PFIC Reporting
- Using Sec. 338 to Avoid Anti-churning Rules
- Where’s My Canceled Check?: A Review of the Basics
- Taxing the Transfer of Debts Between Debtors and Creditors
- The IRS Collection Process: A Review of the Basics
- IRS Postpones Basis Reporting Rules for Debt Instruments and Options
- Overstatement of Basis Does Not Extend Assessment Statute of Limitation
- Releasing a Wrongful Levy
- Taxes From Postpetition Farm Sale Are Not Dischargeable
- Final Regs. on Reporting Interest on Deposits Paid to Foreign Taxpayers
- IRS Can Summons “Non-Content” Information From Emails