- One Reorganization, Two Tax Years, One Practical Solution
- The Impact of Unified Loss Rules on Earnings and Profits
- IRS Applies Reverse Acquisition Regulations: A Substance-over-Form Approach
- FIRPTA and the Return of Capital Distributions
- Taxing Intellectual Property Transfers
- Ordinary Worthless Stock Deductions: Characterizing Subsidiary Receipts
- Basic Bankruptcy Treatment of Income Tax for Individuals
- Special Limitation Periods for Carryback Assessments
- IRS Matching Program for Forms 8023 and 8883 May Result in Invalid Sec. 338 Election
- Application of CFC Lookthrough Rule to Payments Made by a Partnership to Its CFC Partner
- Partnership Determination of Eligible Basis for Energy Grants
- Employment Tax Consequences of a Corporate Change of Control Event
- LLC Member Debt: Recourse or Nonrecourse?
- Changes in the Lien Process and the Importance of Lien Withdrawals
- Restricted Interest and Common Errors Made by the IRS
- New Form 990: What’s Confusing Filers?
- Penalty Relief for Delinquent FBARs and Forms 5471 Ends August 31
- AICPA Recommendations for Reducing Schedule M-3 Burdens
- IRS Challenges Noted by Oversight Board
- Bank Allowed to Deduct Lawsuit Settlement Payments
- Truncated Social Security Number Program Extended
- Prop. Regs. on Controlled Group Deferred Losses
- Equity-Based and Nonqualified Deferred Compensation Plans
- Memo Addresses Treatment of Fraudulently Altered Returns
- Creating a Private Foundation to Meet Charitable Goals
- The Administration’s Fiscal-Year 2012 Revenue Proposals
- Planning for the New 3.8% Medicare Tax on Unearned Income
- Request for Accounting Method Change for Prepaid Expenses Denied
- Partners’ Limited Liability and Self-Employment Tax
