- Sample Text for Sec. 83(b) Election Released by IRS
- Tips and Service Charges Distinguished in Guidance
- IRS Releases New FAQs for Offshore Voluntary Disclosure Program, Announces Other Rules
- Proposed Regs. on Basis for S Corporation Shareholders From Bona Fide Indebtedness
- IRS Suspends Issuing ITINs Without Original Documentation
- IRS Issues Rules on Portability Election
- IRS Issues Regulations on “Expatriated Entities” under Sec. 7874
- PTPs Can Use Safe Harbor to Determine COD Income That Is “Qualifying Income”
- Refusal to Refund Sewer Assessments Is Not Equal Protection Violation, Supreme Court Holds
- Guidance Clarifies When Dividends Are Qualified Performance-Based Compensation
- Supreme Court Upholds Health Care Law
- Appeals Court Invalidates Associated Property Rule in Capitalization Regulations
- Eleventh Circuit Says PTIN User Fees Are Valid
