- Current developments in S corporations
- Implications of legislative changes for R&E and software development costs
- Gain recognition agreements: US corporation’s transfer of a foreign corporation followed by the foreign corporation’s disposition of its assets
- Nonliquidating distributions: Ways to determine basis
- A practical guide to partnership division planning
- Interest claim limitation periods, including for ‘net rate’ netting claims
- Sec. 451 regulations offer ways to reduce revenue acceleration
- Foreign earned income exclusion: Pandemic-related relief
- Adequate disclosure and the IRS’s strategy of more information reporting
- Late-filed petition does not deprive Tax Court of jurisdiction over case
- IRS litigators not bound by innocent-spouse determination
- Passport revocation as a collection tool
- Tax consequences of real property foreclosures
