- Assessment Period Remains Open in Partnership Case
- Substantiating the Research Tax Credit
- Pretransaction Restructuring Using an F Reorg.
- State Discretionary Authority and Alternative Apportionment
- The Software Regulations and Subpart F
- Careful Analysis Required for Potential Regs. Sec. 1.752-7 Liabilities
- Sec. 304 Anti-Avoidance Rule Modified
- Net Operating Loss and the IRS
- Choice of Entity: Benefits of a Partnership
- The Accuracy-Related Penalty (Part I)
- Using a Qualified Plan Account to Fund a Roth IRA Conversion
- Passive Activity Grouping Disclosure Statements
- The Step-Transaction Doctrine, QSPs, and Tax-Free Reorgs.
- S Corp. Shareholder Basis for Circular or Certain Back-to-Back Loans
- IRS Continues Focus on Disallowing Annual Exclusions for Gifts of Partnership Interests
- S Corporation Basis Reductions for Nondeductible Expenses
- Current Corporate Income Tax Developments (Part II)
- Circular 230 Best Practices
- Reporting Requirements for Exempt Organizations with Activities Outside the U.S.
- Estate Tax Planning for a U.S. Citizen with a Noncitizen Spouse
- New Automatic Method Change for Nonincidental Materials and Supplies
- A Valuation Discount Win for Estate Planners
- IRS Issues Guidance on GiftTax Consequences of Transfers in Trust
- Consequences of S Corporation Termination in a Reorganization
- Fourth Circuit Upholds Return Preparer Conviction in RAL Wire Fraud Case
- Tax Court Allows Medical Deduction for Sex Change Operation
- Tax Court Rules on Valuation of Life Insurance Policy in Bargain Sale
- Protecting the Elderly from Financial Abuse
- Court Adopts “Reason to Know” Test for Innocent Spouse Cases
- IRS Updates Rules on Adequate Disclosure
