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  • Tax News - The Tax Adviser
  • 2012
  • May 2012
  • Guidance Issued on New $2,500 Health FSA Limit
  • Prop. Regs. Clarify Meaning of "Substantial Risk of Forfeiture" Under Sec. 83
  • Basis Reporting Rules for Debt Instruments and Options Postponed for One Year
  • Illinois “Click-Through Nexus” Law Held Unconstitutional
  • First Circuit Strikes Down Defense of Marriage Act but Stays Tax Remedies
  • Farm Debtors Must Pay Capital Gain Tax in Full, the Supreme Court Holds
  • Final Regs. Issued on Health Insurance Premium Tax Credits
  • Accounting Firm Payments to Owners Flunk Independent Investor Test
  • Terms in OIC Agreement Take Meaning From Code, Court Holds
  • Offer in Compromise Rules Made More Flexible in Expansion of Fresh Start Program
  • TIGTA and Congress Focus on Identity Theft and Tax Fraud
  • Obligations Arising From Certain Upfront Payments Made by CFCs Are Not U.S. Property
  • IRS to Close Offices as Part of Administration’s Cost-Cutting Efforts
  • Final Regs. Explain Allocation of Deduction for Prepaid Mortgage Insurance Premiums
  • IRS Issues Guidance, Requests Comments on Smart Cards and Debit Cards Used for Transit Fares


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