- Determining Basis in Tax-Free Acquisitions
- Aggregating Activities to Avoid the Hobby Loss Rules
- Current Developments in Employee Benefits and Pensions (Part I)
- Dependency Exemption for Divorced or Separated Parents
- Current Developments in S Corporations (Part II)
- Electing to Accelerate AMT and Research Credits in Lieu of Bonus Depreciation
- New Rules Seek to Clarify Allocation and Reporting of Mortgage Insurance Premiums
- LLCs, LLPs, and the Passive Loss Rules
- Small Tax-Exempt Organization E-Postcard Requirements Finalized
- FBAR Extended for Certain Persons
- U.S.-Source FDAP Income Compliance Designated as Tier 1 Issue
- Treatment of Foreign Currency Option Gains
- Tax Treatment of Employment-Related Judgments and Settlements
- Proposed Procedures for Simplifying Employer-Provided Cell Phone Substantiation Rules
- Deducting Donated Services and Out-of-Pocket Expenses
- CPA Exam Aligns with Model Tax Curriculum
- COD Information Reporting Rules Finalized
- Guidance on Late Entity Classification Elections
- Res Judicata Does Not Bar Taxpayer from Claiming NOL Carrybacks
- Tax Practitioners Face Increasing Regulation
- IRS Boosts Tax Incentives for Retirement Savings
- Appeals Mediation Process Expanded and Updated
- Third-Party Tax Opinion Letters Held by IRS Are Not Discoverable
- Automatic Accounting Method Change Procedures Modified
