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  • Issue Library -- The Tax Adviser
  • 2012
  • November 2012
  • Prop. Regs. Limit Conditions Resulting in Substantial Risk of Forfeiture Under Sec. 83
  • Compensation and Benefits Update: Retirement Plans and Executive Compensation
  • Treasury Releases FATCA Model Intergovernmental Agreement
  • IRS Nonacquiesces to 47-Year-Old Case
  • Employee-Stockholder’s Unpaid Loan Balance
  • Handling Expenses Incurred in Acquiring a Residence
  • Medicare Premium Deduction for Self-Employed Individuals
  • IRS Modifies Position on Frozen Refundable Credits and the Substantial Understatement Penalty
  • Treatment of Identity Theft Returns Clarified
  • Allocation of Sec. 263A Costs Addressed in Prop. Regs.
  • Proposed Amendments to Article IV of the Multistate Tax Compact
  • Tax Practice Quality Control
  • A Powerful Learning Tool: Lessons From an Exam Reflection Assignment
  • Dependency Exemption Requirement for Children Born Abroad
  • IRS to Allow Automatic Accounting Method Changes in Corporate Reorganizations
  • Gift and Estate Tax Planning Considerations
  • R&E Credit Opportunities for the Construction Industry
  • Consequences of Not Filing Go Beyond the Nonfiling Penalty
  • Taxpayer Advocate Service Will No Longer Accept Certain Cases
  • Apportionment Using Market-Based Sourcing Rules: A State-by-State Review
  • Controlled Groups and Deductibility of Patronage Dividends
  • Employee Expense Reimbursement Arrangement Guidance Issued
  • Advising Nonresidents and Recent U.S. Residents on Estate Tax Issues
  • Supplemental Unemployment Compensation Benefits Not Subject to FICA


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