- Rulings Relax Related-Party Exchange Rules
- Service-Warranty Companies—the Hybrid of the Insurance Industry
- Increased Compliance Burden under New Sec. 987 Prop. Regs.
- Choice of Entity for Expansion of Operations into a Foreign Country
- Allocating Partnership Depreciation Between Trusts and Beneficiaries
- Teaching an Old Dog New Tricks: CRTs and UBTI
- IRS Launches New Industry Issue Focus Strategy
- Nonspouse Beneficiary Meets PPA ’06 Rollover Requirements
- Evolution of Commodity-Linked Investments by Mutual Funds
- Applying the Rescission Doctrine
- WEB Browsing
- IRS Increases Correspondence Exam Coverage
- Hybrid Financing Structures
- Sec. 199 Final Regs. Affect Online Software and Advertising
- Is a Change in Characterization an Accounting-Method Change?
- The Power of Gifting
- Out of the Ordinary: Capital Gain/Loss from the Sale of a Foreign Currency-Denominated Debt Instrument
- Some Schedule K-1 Recipients Get Reportable Transaction Disclosure Relief
- Professional Corporations: To Be or Not to Be a Member of a Consolidated Group
- Allocating Advance Payments Between Tax and Interest
- When to Begin Receiving Social Security Benefits
- GO Zone Depreciation
- Taxpayer Liable for Taxes Misappropriated by Payroll Services Firm
- Circular 230 Penalty
- Planning for Distributions of Employer Securities
- IRS Issues Final Rules on Nonqualified Deferred Compensation