- IRS Expands Alternative Dispute Resolution Opportunities
- Qualified Plans: Partial Plan Terminations
- Target or Waterfall: Partnership Allocations
- Personal Goodwill: Alive and Well?
- The National CPA-IRS Tax Issues Meeting
- Current Corporate Income Tax Developments (Part II)
- IRS Issues Helpful Regs. on the Interplay of Active Trade and Hot Stock
- Distressed S Corporations: Tax Issues Involved in Restructuring
- New Subpart F Regs. Address Manufacturing Exception and Branch Rules
- New Continuity-of-Interest Regs. Expand Definition of Qualifying Stock Recipients in a Reorg.
- IRS Releases Redesigned Form 990
- Refundable State and Local Tax Credits
- Return Preparer’s Advice Does Not Prevent Accuracy-Related Penalty
- When Is a Rebate Liability Fixed and Eligible for the Recurring-Item Exception?
- Discharge of Indebtedness: Conversion vs. Contribution of Indebtedness
- Transfer Pricing: The New Temporary Cost-Sharing Regs.
- Internal Controls and Exempt Organization Executive Compensation Arrangements
- Like-Kind Exchanges: Deferral Is Not Always the Best Option
- Transfers Between Controlled Entities Can Provide Surprises Under Sec. 512(b)(13)
- Numerous Tax Provisions in Stimulus Act
- Tax Court Not Limited to Administrative Record in Innocent Spouse Cases
- Proposed Regs. Provide Model for Stock Basis Recovery and Identification
- S Corporation Tax Year Rules
- Accountant Workpaper Privilege Upheld by First Circuit
- Deduction for ESOP Distributions Disallowed
- Ponzi Schemes: The Implications for Defrauded Investors
