- 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
