- Basis Allocation to Nonshareholders in All-Cash D Reorganizations Prohibited
- 2015 Inflation Adjustments Announced
- The Transfer of Loss Property Between an S Corporation and Its Shareholders
- Active Members of an Investment Adviser LLC Are Subject to Self-Employment Tax
- New Revenue Recognition Standard Has Significant Implications for Tax Accounting and Return Preparation
- Economic Substance Doctrine Clarified
- LB&I Explains “Rules of Engagement” in Examinations of Transfer-Pricing Issues
- IRS Signals PPACA Compliance Issues
- What to Do When Your Client Receives a Summons
- IRS Issues Final Regulations on Sec. 162(m)(6) Deduction Disallowance
- IRS Releases Regulations Related to Hybrid Pension Plans
- IRS Allows Sec. 1298(f) Filing Exemption for Certain Holders of Marked-to-Market PFIC Stock
- IRS Analyzes Whether Third-Party Employment Tax Returns Are Sufficient to Start Assessment Statute of Limitation
- Deferred Annuities in Defined Contribution Plans Can Be Offered to Older Participants
- Taxpayers Do Not Have Standing to Challenge Parsonage Exemption
- Nonpayment Testing Period Would Be Eliminated Under Proposed Regulations
- 2014 Arthur J. Dixon Memorial Award
- IRS Finalizes Regulations on Use of QLACs
- Congress and the Extenders: Doing the Same Thing Over and Over and Expecting Different Results
- IRS Disagrees With Tax Court on Ability to Designate Employment Tax Payments as Income Tax Withholding
- When to Rely on a Tax Adviser’s Advice as “Reasonable Cause”
- Using Loans to Extract Cash From a Closely Held Corporation
- IRS Provides Guidance on Implementing Pension Funding Relief Rules
- Changing Method of Accounting to Comply With New Retail-Inventory Method Regulations
- Procedures for Withholding Foreign Partnerships and Withholding Foreign Trusts Coordinated With FATCA
- IRS Updates Streamlined Offshore Compliance Procedures
- IRS Issues Final Regulations on Allocation of Earnings and Profits
- Proposed Regulations Would Change Treatment of Sec. 751 Property
- Taxpayer Has Ordinary Income From Merger-Related Payment
