- Marijuana Business and Sec. 280E: Potential Pitfalls for Clients and Advisers
- IRS Has Fixed Many of Its Problems With Social Welfare Organization Applications
- IRS to Limit Refunds and Credits of Foreign Withholding Payments
- Defining “Withholding Agent”: When “Everyone” Is Both Too Much and Not Enough
- Common Employer Practices May Be Insufficient for New PPACA Reporting Requirement
- IRS Issues Two Rulings on D Reorganizations
- Relief From Penalties for Late-Filed International Information Returns
- Special Deadline: Filing Amended Returns Reporting Tax Due Within 60 Days of Assessment Limitation
- Tax-Exempt Hospital Compliance With Sec. 501(r): No Violation Is Too Small to Ignore
- Small Businesses Bear a Significant Portion of Federal Tax Compliance Cost
- Uncollectible Status: An Alternative Resolution
- “Substantially Complete” Buildings Eligible for GO Zone Depreciation
- IRS Concludes That Banking App Does Not Qualify for Sec. 199 Deduction
- 2016 Inflation-Adjusted Amounts for HSAs and High-Deductible Health Plans
- Maryland Personal Income Tax Regime Violates Constitution
- Nonperiodic Payments Under Notional Principal Contracts Treated as Two Separate Transactions
- Compliance With Short-Period Return Rules Can Stave Off Penalties and Rejection of Elections as Untimely
- Claiming the Credit for Residential Energy-Efficient Property
- Recent Legislation Creates Professional Employer Organization Status
- State Tax Consequences to Shareholders on Distributions of Property
- IRS Ruling Expands Scope of Debt Obligations in Registered Form
- Basis Adjustments in CFC Stock Held by Partnerships for Subpart F Inclusions, PTI Distributions
- Filing, Withdrawing, and Managing IRS Authorizations
- Desirability, Mechanics of Making Sec. 362(e)(2) Elections for State Tax Returns
- Tax Treatment and Planning Strategies for Nonresident Individuals
- Handling Last-Minute Changes for Clients: It Is Who We Are...It Is What We Do...
- Designated Private Delivery Service Rules Are Updated
- TIGTA Finds IRS Failed to Answer Millions of Phone Calls This Tax Season
- IRS Proposes to Define Active Conduct of a Trade or Business Under PFIC Rules
- Charitable Deduction Not Allowed for Conveyance of Land Preservation Easement
