- Final Regs. Issued on Deferral of COD Income and OID Deductions
- Proposed Regulations Change Definition of R&D Expenditures
- Deferral of Income From Sales of Gift Cards
- Taxpayer Representation in the Shadow of Preparer Discipline
- Additional 0.9% Medicare Tax on Earned Income
- Nonresident Alien Gamblers Get Similar Treatment as U.S. Gamblers
- Collaboration Agreement Gives Rise to Partnership Treatment
- Colorado’s Amazon Law Revived by Appeals Court
- Individual Health Care Mandate Rules Finalized
- “Credit Ratings” Removed From Regulations
- Repeal of the California Enterprise Zone Tax Credit Program
- Integrating Tax Ethics Into the First Tax Course
- Controlled Groups and the Sec. 179 Election for S Corporations
- DOMA Decision and IRS Guidance Change Tax Landscape for Same-Sex Spouses
- CFC’s Software Leasing Income Determined to Be Foreign Personal Holding Company Income
- American Depositary Receipts Are U.S.-Source Income Subject to Withholding
- User Fees for Installment Agreements and Offers in Compromise to Go Up
- S Corp. Members Are Not Subject to Controlled Group Sec. 179 Limitations
- Reasonable Compensation for S Corporation Shareholder-Employees
- Partners as Employees? Properly Reporting Partner Compensation
- IRS Releases Final Regs. on Sec. 274 Reimbursement Arrangements
- IRS Issues Repair/Tangible Property Regulations
- Small Employers’ Health Insurance Premium Tax Credit Rules Proposed
- Regs. Curb Artificially Generated Foreign Tax Credits
- IRS Oversight of CPAs Who Provide Valuation Services
- IRS Will Recognize All Legal Same-Sex Marriages
