- Fixed-Asset Implications Under the American Taxpayer Relief Act of 2012
- Now and Later: GAAP vs. Tax Treatment of the Reinstated R&D Credit
- Interest on Residential Property Debt Not Deductible as Investment Interest
- Foreign Corporations Investing in Partnerships: Common Branch Profits Tax Issues
- IRS Addresses Sec. 199 Requirements for Packaging Manufacturer
- Social Media: Opportunities and Risks for Tax Practices
- Modifying or Terminating Nonqualified Deferred Compensation Plans
- Time to Make a Sec. 846(e) Election to Use Company Historical Payment Patterns
- Prop. Regs. Clarify “Play or Pay” Rules of the Affordable Care Act
- Sec. 1202: Small Business Stock Capital Gains Exclusion
- Applying the New Net Investment Income Tax to Trusts and Estates
- New Sec. 1411 Brings Difficulty Defining Real Estate “Trade or Business”
- Statute of Limitation Tolled by Fraudulent Tax Returns
- Sec. 901(m): Potential Trap for Partnership Transactions
- 2013 Automobile Depreciation Limits
- Making the Connection Between Tax and Strategic Business Decision-Making
- Prop. Regs. Allow Material Advisers to Request Extension
- “Doing Business” in California: Substantial Economic Presence Nexus and the “Throwback” Rule
- Timing of Deductions for Subsidiaries Joining a New Consolidated Return
- Avoiding Income Tax Credit Recapture by a Corporation
- Switzerland Agrees to FATCA Reporting Rules
- Chapter 13: Tax Considerations
- IRS Appeals Tax Return Preparer Registration Decision
- Tithing Is Not Necessary Expense
- Book Review: The Sid Kess Approach: 60 Years of Best Practices in Tax, Education, Careers and Life, by James Carberry (AICPA 2012)
