- Tangible Property Regulations
- Are Taxpayers Bound by Purchase Price Allocations?
- Filing False Tax Return Leads to Deportation Charge
- Payroll Tax Cut Extended; New Form 941 Released
- LB&I Guidance on Benefits-and-Burdens-of-Ownership Analysis Under Sec. 199
- Penalty Relief for the Unemployed Under Expanded “Fresh Start” Initiative
- Trust Deductions: Knight, Prop. Regs. Still Govern
- Foreign Limitations on Tax Loss Carryovers May Affect U.S. Foreign Tax Credits
- Opportunities for Incorporating International Tax Law Into All Levels of the Tax Curriculum
- 2012 Automobile Depreciation Limits
- Accuracy-Related Penalty Tested in Five Recent Cases
- Reporting Dilemma: Personal Use of Rental Properties
- Benefiting From Unique Attributes of ESOPs
- Post-Implementation Review of FIN 48
- Guidance Issued on Interest Exceeding Acquisition and Home Equity Indebtedness Limitations
- Removal of Sec. 163(j) Limitation Does Not Qualify as Accounting Method Change
- IRS Issues Guidance on Accounting Method Changes for Repair Regs.
- IRS Extends Portability Election for Some Estates
- The Research Credit and Deduction for Passthrough Entities
- Intercompany Debt in a Deemed Asset Sale Election
- Final Partnership Debt-for-Equity Regulations
- Interpretations of SSTS No.1, Tax Return Positions
- Sec. 6045B Reporting Requirements
- Tax Method Accounting Change Required for Change in Book Recognition on Multiple-Deliverable Contracts
- AICPA Tax Division Remembers and Thanks Dedicated Advocate and Member, John H. Gardner
- Exempt Organization Online Search Tool Introduced
- IRS Broadens Disclosures of Tax-Exemption Determinations
- Due Diligence Update
- FBAR: Handle With Care
- Taxpayers to Be Required to Update EIN Information
- Qualified Residence Interest Limits Apply on a Per Residence Basis
