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  • Issue Library -- The Tax Adviser
  • 2014
  • February 2014
  • Current Developments for Straddle Transactions
  • Continuing Efforts to Amend the Multistate Tax Compact
  • 0.9% Medicare Surtax Final Regulations Issued
  • An Overview of AICPA and IRS Rules of Practice
  • Sec. 199 Contract Manufacturing Guidance May Encourage Taxpayers to Agree on Benefits and Burdens
  • 3.8% Net Investment Income Tax Regulations
  • Cloud Computing and the Credit for Increasing Research Activities
  • District Court Considers Taxpayer’s Privilege and Work Product Doctrine Claims in IRS Summons Action
  • Taxpayer Did Not Have Fraudulent Intent
  • In-Plan Rollovers to Roth Accounts
  • Partnership Capital Account Revaluations: An In-Depth Look at Sec. 704(c) Allocations
  • Cost Basis Denied Due to Failure to Meet the All-Events Test
  • 2014 Standard Mileage Rates Go Down
  • Contributing Intangible Property to an LLC
  • Proposed Regs. Issued on Amortization of Startup Expenses by Terminating Partnerships
  • Transfer-Pricing Documentation: Possible Relief Ahead for Small Multinational Companies
  • Don’t Forget the Mandatory Application of Sec. 732(d)
  • Bonus Deduction Timing: Finding the Correct Tax Year
  • Midyear Changes to Employer Contributions to 401(k) Plans Allowed
  • Solving a Problem With Sec. 338 Purchase-Price Allocations
  • Sec. 382 Final Regs. for Small Shareholders
  • New IDR Policy Means Stricter Deadlines, More Discussions
  • Determining the Taxability of S Corporation Distributions: Part II
  • Faculty Internships: Connecting Tax Practice and Academia
  • Earnout Restriction Causes Substantial Risk of Forfeiture
  • Hook Stock and Sec. 355: Did a Distribution Occur?
  • Final Regs. Permit Agents to Withhold FUTA for Home Care Service Recipients
  • Valuation-Misstatement Penalty Applies to Tax Shelter Transactions
  • Taxpayer Not Properly Accounting for Advance Payments
  • Current Developments in Partners and Partnerships


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