- Preparing the income tax footnote: A comprehensive study in Excel
- Advantages of a one-person 401(k) plan
- Reporting foreign trust and estate distributions to U.S. beneficiaries: Part 2
- Marketed wellness and health plans may not pass muster
- Look out for Sec. 956 inclusions
- Charitable contribution substantiation procedures in statute not available in absence of regulations
- Letter ruling provides guidance on distributions in a reorganization
- Liability for payment of employment taxes when using a PEO
- IRS simplifies procedure to request relief for late portability elections
- Phantom stock: Termination of right to buy or sell, treatment of asset and basis
- Tax Court denies ordinary abandonment losses in taxpayers’ disposition of partnership interests
- Tax Court rules veteran’s retirement disability income not taxable
- Taxpayer’s reliance on tax preparer who erred was reasonable and in good faith; penalties abated
- Time limits on refunds and credits
- IRS limits employer access to employee tax payment information
- Proposed changes to services sourcing under California’s market-based sourcing regulations
- Completed-contract method allowed for grading and soil compaction
- Cash advances fail to meet bona fide debt criteria
- Nonfiler falls into gap in lookback period
- Tax return position vs. tax return preparation
