- Using qualified Subchapter S trusts (QSSTs)
- Current developments in S corporations
- Reporting foreign trust and estate distributions to U.S. beneficiaries: Part 3
- Special per-diem rates for business travel are issued
- IRS announces it will rule on tax-free stock distributions
- Hurricane relief enacted
- Treasury announces which burdensome tax regulations will be withdrawn or amended
- Proposed regulations would permit employers to use truncated TINs
- The CPA’s role in advising clients about the value of life insurance assets
- Developing a uniform state approach to the new federal partnership audit regime
- Substantive consolidation: A tale of two cases
- Leased farmland and the active business requirement for a tax-free reorganization
- The trouble with Tibble
- Adventures in alimony: No guaranteed tax deductions
- Flexible ownership incentives for key employees
- Managing tax brackets in retirement
- Structuring loans for S corp. shareholder basis planning opportunities
- Reducing taxes with qualified patronage dividends
- Farm rental payments not subject to self-employment tax
- Restitution does not support the imposition of interest and additions to tax
- Kicking off tax season with engagement letters and organizers
