- Small Employers Get Relief From Sec. 4980D Penalty
- Tax Home Requires Incurring Expenses to Maintain a Home, Tax Court Holds
- IRS Modifies Guidance on Distressed Debt Held by REITs
- IRS Provides Safe-Harbor Methods of Accounting to Cable System Operators
- Proposed Slot Machine Safe Harbor Would Allow Gains and Losses to Be Netted
- Supervisory Obligations Under Circular 230
- FATCA: A New World of Terminology and Compliance
- Accounting for Income Tax Implications of the Tangible Property Regs.
- CCA Affects Taxpayer’s Ability to Qualify as a Real Estate Professional
- The VITA Program: Vital to Communities, Campuses, Students, and Employers
- Considering Alternatives to Liquidation
- The Principal Tax-Avoidance Purpose: A Poison Pill for Inversions?
- Tax Considerations for Cancellation-of-Debt Income
- Small Businesses Get Relief From Complying With the Tangible Property Regulations
- Supreme Court Holds Challenge to Colorado Reporting Requirements Can Go Forward
- Support for Corporate Structure Under State Corporate Practice of Medicine Rules
- Reports of the Double Irish’s Death Are Greatly Exaggerated
- Final Regulations for Tax-Exempt Hospitals
- IRS Modifies Rules for Filing Accounting Method Changes and Procedures for Taxpayers Under Examination
- Making a Valid Sec. 754 Election Following a Transfer of a Partnership Interest
- IRS Considering Free Electronic Filing for Employment Tax Returns
- ABLE Accounts Deemed to Comply With IRS Guidance
- IRS Proposes to Allow Employees to Consent to FICA Refunds Electronically
- Refunds of State Credits Are Includible in Income