- AICPA Recommends Changes to Tangible Property Guidance
- Regulations Finalize Rules on Entertainment Use of Business Aircraft
- Debtors’ Taxes Are Not Discharged in Bankruptcy Where Tax Return Was Filed Late
- Treasury Releases Model Intergovernmental Agreement for FATCA
- Taxpayers Who Did Not Establish Insolvency Must Recognize COD Income
- Tax Court Upholds Regulation Requiring Dependents Be Citizens in Year Tax Benefits Are Claimed
- Self-Employed Can Deduct Medicare Premiums, IRS Chief Counsel Advises
- Tax Court Petition Challenging a Notice of Deficiency Suspends Statute of Limitation
- Proposed Regs. Would Clarify Who Is Subject to Sec. 274(n) Limit on Meal Expenses
- New Rules Aim to Shut Down Certain Outbound Asset Reorganizations
