- Current Corporate Income Tax Developments (Part II)
- Form 5471 Penalties
- Noncompete Covenants in Mergers and Acquisitions: Compensation or Capital Gain?
- Disclosure of Nonincome Tax Contingencies Under ASC 450 for Not-for-Profit Entities
- The Education, Jobs, and Medicaid Assistance Act of 2010
- Did Canal Corp. Sink the Leveraged Partnership Transaction?
- Offshore Voluntary Disclosure Initiative
- IRS Correspondence Examinations
- 90-Day Letter Does Not Start If Mail Is Undeliverable, Rules One Court
- The Need for Increased Due Diligence in Filing Extensions
- Prop. Regs. on Sales-Based Royalties and Vendor Allowances
- Reporting Uncertain Tax Positions
- The Emergence of Factor Presence Nexus Standards
- Tax Court Uses Cost-to-Partition Approach to Value Fractional Interest Discount
- Capital Construction Funds: Sec. 7518
- Target Allocations
- Death and Taxes: Executors Beware
- The Estate Tax Dilemma: Protecting the Interest Expense Deduction on Estate Loans
- One-Year Extension of the ARRA Grant for Specified Energy Property
- A Trap for the Unwary in the COI Regs.
- IRS Refocuses Large Business Operations, Highlights International and Global High-Wealth Cases
- Second Offshore Voluntary Disclosure Program Started
- Split Widens as Courts Hold Basis Overstatement Is Not Income Omission
- Increased Opportunities for Sec. 338(h)(10) Elections
- Retirement Plans, IRAs, and Annuities: Avoiding the Early Distribution Penalty
- Distributing Property to S Corporation Shareholders
- IRS Will Allow Costs of Breast Pumps as Deductible Medical Expenses
- Contribution Deduction Denied for Gifts to Family Public Charity
- Court-Ordered Restitution Subject of Informal Guidance
- Electing to Treat Musical Works as Capital Assets
