- Final Regulations Issued on Relief From Failure to File Gain Recognition Agreements
- AICPA’s Revised Confidentiality Rule, Sec. 7216, and the Tax Professional
- Recent Guidance Raises Long-Standing Issue of What Is a Separate Trade or Business
- How the New One-a-Year IRA Rollover Rule Applies
- Net Investment Income Tax Surprise: Significant Participation Rule Trumping Material Participation Tests
- Tax Court Releases Decisions Favorable for Captive Insurance Risk Distribution Qualification
- Congress Enacts Last-Minute Extenders for 2014
- Codified Economic Substance Update: IRS Issues More Guidance
- Multistate Tax Compact Amendments May Have Major Effect on States
- IRS Offers New Options for Taxpayers Who Failed to File International Information Returns
- Do PPACA Credits and Mandates Apply in States With Federal Exchanges?
- Enhancing Tax Analysis Skills Through Excel-Based Scenarios
- Final Guidance Related to Tangible Property Regulations Provides Time-Limited Opportunities
- License vs. Royalty: The Constant Question for Pharmaceuticals
- Current Developments in Partners and Partnerships
- IRS Updates Its Rules for Qualified Transportation Fringe Benefits
- Assignment of Rights in Lawsuit Results in Capital Gain
- The Kiddie Tax: Inequitable Consequences and the Need for Reform
- Buyer Beware of Zenz Transactions
- Sampling to Efficiently Implement the New Tangible Property Regulations: The Clock Is Ticking
- Changing an LLC’s Tax Year
- When Payments on Debt Are Considered a Deemed Dividend
- IRS Clarifies That a Former QSub Cannot Prorate Post-Termination Items of Income or Loss
- IRS Clarifies Ordering Rules for Alternative Tax NOLs
- Income and Related Deductions for an Item Considered for an Accounting Method Change
- Guidance on Health Care Law Is Issued
- Exchange of Tax Information Should Be Automatic, G-20 Leaders Say
- Depreciation Guidelines for Vehicles and When to Report Them as Listed Property
