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  • Issue Library -- The Tax Adviser
  • 2016
  • April 2016 - The Tax Adviser
  • Gifts of Partnership Interests
  • Power of Attorney and Declaration of Representative
  • Streamlined Filing Procedures for Disclosing Foreign Assets and Income
  • Common Mistakes in Life Insurance Arrangements
  • Sec. 501(c)(4) Social Welfare Organization Requirements Are Postponed
  • IRS Issues Maximum Vehicle Values for 2016 for Personal-Use Vehicles
  • New Exclusion for Damages Received From a Wrongful Incarceration
  • Anti-Tax Avoidance Directives Issued by European Commission
  • Rules for Partnership Allocations of Creditable Foreign Taxes Are Amended
  • Regulations Would Permit Closed Pension Plans to Meet Nondiscrimination Rules
  • Charitable Contributions of Artwork: An Important Primer
  • Recent Guidance Affecting Research Credit Carryforwards From Closed Years
  • IRS Reinforces That ESOP Plan Document Terms Matter
  • Ramifications of Removing the Sec. 199 Benefits-and-Burdens Test
  • Foreign Oil and Gas Tax Credits Subject to Separate Credit Limitations
  • Tax Planning for High-Net-Worth Individuals Immigrating to the United States
  • Using the “Zero-Value” Approach for Carried Interests
  • Tax Considerations for Divorcing Spouses
  • Life Insurance and S Corporations: Unique Rules Present Opportunity and Peril
  • Factor Presence Nexus Standards and Market-Based Sourcing: A Tough Combination for Service Businesses
  • New Jersey’s Sourcing Rule for Gain on Dispositions of Interests in Flowthrough Entities Can Be a Real Deal-Killer
  • Understanding the Safe Harbor for Ratable Service Contracts
  • Change in Form 1099-B Cost Basis Reporting Can Result in Double-Counting of Income
  • PATH Brings Changes to Federal Penalty Computations
  • Kiddie Tax May Be Due on College Scholarships
  • German Who Gave Up U.S. Residency Liable for Exit Tax
  • CDP Notice of Determination Valid If Actually Received


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