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  • Issue Library -- The Tax Adviser
  • 2016
  • November 2016
  • Working With Today’s Students
  • Deciding Whether to Roll Over to a Roth IRA
  • Consistent Basis Reporting Between Estates and Beneficiaries
  • Self-Certification of Waiver Permitted for Late Rollover of Retirement Funds
  • IRS Explains How to Take PATH Act Depreciation Deductions
  • TIGTA Finds IRS Failed to Act on Employment-Related Identity Theft
  • Final Rules Permit Split Pension Benefits
  • IRS Proposes Increased User Fees for Installment Agreements
  • IRS Finalizes Regulations Defining Marriage
  • Transaction Pursuant to Qualified Stock Purchase Treated as Distribution in Liquidation
  • Treatment of Wellness Program Benefits and Employer Reimbursements Under a Sec. 125 Cafeteria Plan
  • Home Agency Reasonably Treated Workers as Independent Contractors
  • Dental Practice’s Management Fees Were Not Ordinary and Necessary Business Expenses
  • Tax Court Finds Compensation Reasonable, Rejects IRS Attempt to Modify Independent-Investor Test
  • Payments Under State’s In-Home Supportive Care Programs Can Be Excluded From Gross Income
  • Rev. Rul. 2016-15 and the Uniform Application of Sec. 108 to QRPBI
  • Net Investment Income Tax: How Does It Affect You?
  • Tax Court Rules in Favor of Taxpayers in Passive Activity Loss Case
  • Basis for “Bad Boys”
  • Clarification of the Fair Market Value Calculation for the Discharged QRPBI Exclusion
  • Fractional Interests in Property
  • IRS Updates Safe Harbor on Contributions to Capital for Transfers to Public Utilities
  • Acquired Taxpayer Is Not Eligible for Success-Based Fee Safe Harbor of Rev. Proc. 2011-29
  • Understanding them will aid preparers in preparing their clients’ individual income tax returns and fulfilling their professional due-diligence responsibilities.
  • Engagement Letters: Review Them Before It Is Too Late
  • Ethics and Risk Issues in FBAR Preparation
  • Determination of U.S. Virgin Islands Residency Overturned
  • Duty of Consistency Precludes Taxpayers’ Argument
  • Should the United States Enact a Patent Box?


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