- Special Reporting Requirements for U.S. Domestic Use of U.K. Dual Consolidated Loss
- Lack of Limitation Period on Certain Adjustments Affirmed in Recent Decision
- IRS Taking Firm Approach to Ozone-Depleting Chemical Excise Tax Compliance
- Conversion of Corporation to LLC Raises EIN Retention Questions
- Potential Implication of Recent Sec. 469 Court Decisions for Self-Employment Tax Rules
- Refund Allowed After Carryback Recapture Held Entitled to Overpayment Interest
- Using an Offer in Compromise
- National Taxpayer Advocate’s Report Notes Serious Problems
- New EITF Revenue Recognition Standards for Multiple Deliverable Arrangements
- Allocations of Sec. 179D Deductions by Government Building Owners
- Application of Entity Classification Elections to Shelf Company Acquisitions
- Application of Sec. 1297(d) Overlap Rule to PFIC Shares Held by a U.S. Partnership
- Sec. 6676: There’s a New Penalty in Town
- Tax Benefits for Education
- State and Federal NOL Rules Differ in Key Respects
- Temporary Regs. Held Invalid
- Substantially Equal Payment Exception
- Sec. 465 Traps for the Unsuspecting S Corporation Shareholder
- AICPA Comments on IRS PTIN Proposal
- Decedent Did Not Have an Ownership Interest in Companies
- Tax Implications of the Five-Year NOL Carryback
- IRS Releases Draft Schedule to Report Uncertain Tax Positions
- Back to the Basics: Common Gift Tax Return Mistakes
- Guidance on Health Coverage for Adult Dependents
- IRS Releases Average Premiums for Determining Small Business Health Care Credit
