- The Gross Income Requirement for Trusts’ Charitable Deductions
- New IRS Audit Technique Guide for Examination of Repair and Maintenance Costs
- No Deduction for House Donated to Fire Department
- Congress Passes New Rules for Cell Phones, but How Much Did the Rules Change?
- Deductibility of Forbearance Payments
- New Procedures Permitting Prepayment Review of International Information Reporting Penalties
- Learning Tax with Flowcharts
- Planning Considerations When Converting a C Corporation to an LLC
- Final Regs. Issued Requiring Uncertain Tax Position Disclosure Statement
- Health Care Insurance Mandate Held Unconstitutional
- IRS Maintains Stance on Omissions from Gross Income and Overstatement of Basis
- Tax Law Changes Delay Start of Filing Season for Some Taxpayers
- EGTRRA and JGTRRA Tax Rates Extended for Two Years in Lame Duck Session
- IRS Provides Safe-Harbor Methods for Auto Dealers Using UNICAP
- Tax Increases Contained in State Ballot Initiatives Soundly Rejected
- Computing the Research Credit for Consolidated Groups
- Disagreements Between Taxpayers and the IRS over Substantiating the R&D Credit
- IRS Determines That Dual Purpose Photovoltaic Property Qualifies as Energy Property
- Classification of Business Entities That Are Not Corporations
- AICPA National Tax Conference Hosts Senior IRS Executives
- False Tax Returns, Mail Fraud, and Money Laundering
- Additional Relief Under Sec. 409A Document Failure Correction Program
- Final Form and More Guidance on Small Business Health Care Tax Credit
- IRS Releases 2011 Standard Mileage Rates
- Guidance Issued on In-Plan Roth Rollovers
- Sale Versus Loan: A Current Development in Tax Ownership?
- Current Developments in Partners and Partnerships