- 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
