- OECD’s Draft Proposal on Treaty Shopping, Treaty Abuse Situations
- Form 5472 Regulations Are Finalized Prohibiting Filing Form Separately
- 2015 Standard Mileage Rates Are Issued
- Maximizing Individuals’ Deductions for Startup Expenses
- Disabled Individuals Can Set Up Special Accounts
- Extended Yet Again: The Debate Over State Taxation of Internet Access Will Be One for the 114th Congress
- Is Now the Time to Implement PFP Services?
- Treating a Refund Request Made on an Incorrect Form as an Informal Refund Claim
- Recent Developments in Individual Taxation
- IRS Commissioner Warns of Budget Cut Effects
- Tax Court Reforms Statute-of-Limitation Extensions
- Youth Movement: Attracting and Keeping Young People in the CPA Profession
- Final Regulations Address Gain Recognition Agreements and Other Cross-Border Transfer Reporting
- How to “Fix” an Employee Bonus Liability
- The Importance of Being Flexible: Choice-of-Entity Considerations
- IRS Opens Secure Portal for FATCA Reporting
- Regulations on Reporting Specified Foreign Financial Assets Are Finalized
- Proposed Regulations Would Require Gain or Loss Recognition on Certain Installment Obligation Transfers
- Late-Filed Form 1040 Not a Tax Return for Bankruptcy Discharge Exception