logo-tta
  • Sitemap
  • Issue Library -- The Tax Adviser
  • 2013
  • April 2013
  • 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


aicpa-logo-black

© Association of International Certified Professional Accountants. All rights reserved.