- Deducting S Corporation Losses to Extent of Shareholder Basis
- Expanded Due-Diligence Requirements for 2012 Returns
- Incorporating an Insolvent Partnership: Availability of the Insolvency Exclusion
- Recently Issued Sec. 108(e)(8) Regulations: Liquidation Value Safe Harbor
- U.S. Withholding Tax Requirements on Payments to Nonresidents and Foreign Entities
- Tax Court Weighs In on STARS Transaction
- International Tax Issues for Newly Multinational Corporations: A Due-Diligence Perspective
- Details of IRS Expanded Policy of Restraint Not Yet in IRM; Range of Applicability Unclear
- FATCA Final Regulations Issued
- Additional Time for Filing Automatic Accounting Method Changes
- Specified Foreign Financial Asset Reporting Postponed
- 3.8% of What? An Overview of the Net Investment Income Tax
- Is Tax Identity Theft Becoming an Epidemic?
- IRS Updates Sec. 7216 Guidance on Disclosing Tax Return Information
- New Decanting Statutes Offer Road Map for Escaping Fiduciary Tax and Updating Trust Terms
- IRS Proposes Employer Play-or-Pay Regulations Under Health Care Reform
- Illinois Apportionment of Service Income and Unitary Partnerships
- The 3.8% Medicare Tax Proposed Regulations: Guidance or More Questions?
- Check-the-Box: A Trap for the Unwary
- Employment Tax Liability of Third-Party Agents Subject of Prop. Regs.
- Protecting Communications and Documents From IRS Summons Enforcement
- Off-Duty Officer Pay Is Subject to Self-Employment Tax
- Rules Proposed for Individual Health Care Mandate
- IRS Announces Simplified Home Office Deduction
- Bankruptcy and the Trust Fund Recovery Penalty