- IRS Issues Guidance on 0.9% Additional Medicare Tax
- IRS Releases Standard Mileage Rates for 2013
- Tax Treatment When Employees Surrender Paid Time Off to Benefit Others
- Activity Grouping: The Impact of Recent Developments
- Prop. Regs. Govern 3.8% Net Investment Income Tax
- Formula Clauses: Adjusting Property Transfers to Eliminate Tax
- R&D Tax Credit Update: Recent Court Decisions Shed Light on Key Issues
- Proactive Elections to Mitigate Sec. 382 Applicability
- Establishing the “Fact of the Liability” for Bonus Compensation
- IRS Not Allowed to Reclassify Passive Activity Income
- 2013 Filing Season ITIN Procedures Issued
- Enhance Tax Courses With Documentaries, News Segments, and Other Nonfiction Video Resources
- Effective Date Amended for Temporary Repair Regulations
- Determining a Member’s Participation in LLC Activities
- Establishing an Ethical Culture in a Tax Practice
- Personal Goodwill, Purchase Agreements, and Covenants Not to Compete
- IRS Allows Sec. 338(h)(10) Election Made During Spinoff of Selling Corporation
- Trends in Sales and Use Tax for Remote Sellers
- Debt vs. Equity in the Tax Court
- Current Developments in Partners and Partnerships
- Payments to Taxpayer Held to Be Compensation, Not Distributions
