- Sec. 1341 Roundup: Court Decisions and IRS Advice Offer Little Clarity
- When Is Income Recognized Under Cost-Plus Contracts?
- Sec. 199 Final Regs. on TIPRA Amendments and More
- Gift Card and Gift Certificate Income Deferral
- Swallows Decision Renews Questions About Judicial Deference to Tax Regs.
- Tools for Tax Planning for Foreign Nationals
- Reduced Credit for Increasing Research Activities
- Check the Timing of the Check-the-Box Election
- IFRS Is Coming: What Does This Mean for Tax?
- Flexibility in Retroactive Partnership Agreement Amendments
- Defining a Method of Accounting
- Concerns About CPA Letters to Third Parties
- Tax Planning with Single-Employer Qualified Plans
- Traps for the Unwary: Rollovers and the Sec. 338 Election
- How Will Final Regs. Apply the Knight “Commonly Incurred” Test?
- A New Dimension for LLCs in California
- Pilot Program Tests EFTPS Interface with QuickBooks
- Handling Gifts and Bequests of LLC Interests
- IRS Previews Sec. 529 Plan Anti-abuse Regs.
- IRS Issues Prop. Regs. in Response to Kohler Case
- IRS Posts Guidance on Changing from C Corp. to S Corp.
- IRS Issues Prop. Regs. on Capitalization of Improvements to Property
- Prop. Regs. Ease UBTI Consequences for CRTs
- Foreign Bank and Financial Account Information Reporting Deadline Near