- 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?
