- The Preparer Penalties of Sec. 6694 and Sec. 6695
- Current Developments in Partners and Partnerships
- Changes to the 2017 CPA Exam: An Opportunity to Further Students’ Professional Success
- Planning for the Discontinuation of a Partnership’s Business
- IRS Announces Online Account Access for Individuals
- Information Document Requests From TE/GE Examiners Are Subject to New Rules
- Urgent Alert Warns Tax Preparers of Scam
- PPACA Reporting Deadline Is Extended
- COD Reporting No Longer Triggered by Three-Year Nonpayment Period
- Regulations Govern Preparer Penalties and Due Diligence Under New Law
- Sec. 385 Regs.: Five Key Themes Every Company Needs to Know
- Sec. 1234A and Termination Fees
- Uncertainty Surrounding Back-to-Back F Reorganizations
- When Entity Simplification Is Not So Simple
- Final R&D Internal-Use Software Regulations Provide More Certainty
- Accelerating AMT Credits in Lieu of Bonus Depreciation
- Proposed Regulations Provide Helpful Guidance for Sec. 457(f) Plans
- IRS Does Not Acquiesce to Treatment of Discounts in Giant Eagle
- The Authorized OECD Approach to a U.S. Permanent Establishment
- Recourse vs. Nonrecourse Indebtedness: Implications for Disregarded Entities Under Sec. 108
- New Audit Techniques Guide for Capitalization of Tangible Property
- Related-Party Like-Kind Exchange Had Tax-Avoidance Purpose, Court Holds
- Fifth Circuit Finds Fault With Tax Court’s Definition of “Bank”
- Mistakes Were Made: Knowledge of Errors on Returns and What to Do About Them
