- State Income Tax Filing Requirements for Same-Sex Married Couples in Light of Rev. Rul. 2013-17
- Procedures Allow Separate Return Filing for Abuse Victims to Claim Premium Tax Credit
- Staying in Touch: A Year of Client Communications
- Determining If a Technical Termination Occurs
- The Next Debate: Taxation of Digital Goods and Services
- Clicking Through to Nexus? Sales Tax Nexus Lessons From 2013
- Circular 230 Case Processing and the Application of Monetary Penalties
- IRS Will Follow the Tax Court on One-IRA-Rollover-per-Year Rule
- The Universal Life Crisis: A Potential Fix for an Underperforming Policy
- IRS Advisory Panel Urges Changes to Risk Assessment Protocols
- Common Improvements Considered in Home Construction Contract Completion
- A Tale of Two States: “Throwout/Throwback Nexus” in New Jersey and California
- Simplified Home Office Deduction: When Does It Benefit Taxpayers?
- E-File and Digital Signatures: Where Are We Now?
- Of Soccer, Samba, and Taxes: An Overview of Brazil’s Indirect Tax System
- Retail Advertising: IRS Affirms Potential Application of Sec. 199
- Final Regulations for Sales-Based Royalties and Sales-Based Vendor Allowances
- Life Insurance Funding Analysis Exhibit
- Retirement Plans Must Recognize Same-Sex Marriages
- IRS Issues Updated Guidance on the Examination of Milestone Payments
- Trust Can Qualify for Sec. 469(c)(7) Exception
- Bitcoins Are Property, Not Currency, IRS Says
- Regs. Clarify Employment Tax Responsibilities of Designated Payer Agents
- Severance Payments Subject to FICA Withholding
