- Potential U.S. Tax Consequences of Using Foreign Sales or Manufacturing Branches
- IRS Permits Charitable Contributions to Single-Member LLCs
- Setting Up Firm Procedures to Fight Identity Theft
- Schedule UTP: IRS Findings
- Inadvertent S Corp. Terminations
- Current Developments in S Corporations
- IRS Issues Blueprint for IC-DISC Audits
- Statistical Sampling in Federal Tax Filings
- Prop. Regs. Clarify Who Is Subject to Limit on Meal and Entertainment Expenses
- Formula Marital Deduction Clause Not a Guaranteed Estate Tax Shelter
- Ponzi Schemes, Clawbacks, and the Claim of Right Doctrine
- The Partnership “Technical Termination” Trap
- Taxpayers Not Insolvent for Purposes of Sec. 108 Exclusion
- Alternative Apportionment: Tough for the Taxpayer, (Too) Easy for the States
- QEF Elections Under PFIC Rules
- Planning for Redemptions of S Corporation Stock Using Contingent Payments
- Final Regs. Issued on Entertainment Use of Business Aircraft
- Depreciation and Changes in Use of Real Property
- Taxpayer Cannot Revive Equitable Innocent Spouse Claim
- Payments to Related Entities Are Dividends, Fail Independent-Investor Test
- Timing a Loss Deduction
- Taxpayer Liable for Willful Violation of FBAR Requirements
- How Changes in Corporate Tax Rate Can Affect Choice of C vs. S Corp.
- LLC Distributions of Contributed Property
- Recent Developments in Estate Planning: Part II
- Watch for Further IRS Pronouncements on ITINs
- Model Intergovernmental FATCA Agreements Released; Draft Form Posted
- New LB&I Knowledge Management Strategies: IPGs and IPNs
- A Trust Fund Recovery Penalty Primer
- U.S. LLCs for U.K. Tax Purposes
