- Be Careful Making Disclaimers Where Trusts Are Involved
- IRS Focuses on Form 1042 Examinations
- New Transaction of Interest Identified
- Sec. 409A Prop. Regs. and Guidance for Noncompliant Plans
- AICPA Exposes SSTS Draft
- Casting Doubt on the Accrual of Interest
- Private Companies and FIN 48
- Guidance on Sec. 6694 Preparer Penalty Issued
- Current Developments in Partners and Partnerships
- Treatment of Gift Card/Certificate Sales: No Answers, More Questions
- The Tax Return Preparer Standard: Policy Developments
- New Regs. Govern Overseas Disclosure and Use of Taxpayer Information
- Maryland Tax Court Adopts Economic Substance Doctrine
- Adapting Accounting Education to the Generations: Working with the Millennials
- IRS Provides a Simplified Method for Late Filing Relief
- Subsequent Deferral Elections May Bring Surprises Under Sec. 409A
- Tips for Preparing the Form 5471 for Controlled Foreign Corporations
- Requirements for the Creation of Permanent Establishment in Germany
- Determining the Correct FMV of Private Company Stock When Stock Options Are Granted
- IRS Crackdown on Form 5471: A Sign of Things to Come?
- Using a Limited Liability Partnership as the Entity of Choice
- Withholding Taxes Made a Tier I Issue
- Dependency Status for a Child of Divorced or Separated Parents
- Taxpayers Should Be Proactive When Filing Accounting Method Changes
- IRS Issues Guidance on Determining Wagering Gains and Losses
- Congress Passes Pension Amendments
- IRS Issues Final Regulations on Sec. 6694 Tax Return Preparer Penalties
