- Corporation Is “Same Taxpayer” for Interest-Netting Purposes
- IRS Updates Determination Letter Procedures for Preapproved Plans
- IRS, DOL, Several States to Share Data on Worker Classification
- IRS Changes Position on Current-Year Bonus Deductions for Accrual-Method Taxpayers
- Excise and Employment Tax Treatment of Disregarded Entities Clarified
- 2011 Arthur J. Dixon Memorial Award
- Religious and Family Member FICA and FUTA Exceptions Extended to Disregarded Entities
- IRS Launches New Round of Preparer Office Visits
- EITC Due-Diligence Requirements: IRS Ramps Up Enforcement and Education Efforts
- Guidance on Characterizing Gross Receipts from Telecommunications Services
- Equitable Ownership and Mortgage Interest Deductions
- Retiree Tax Planning for Eligible Retirement Plans of Tax-Exempt Entities
- IRS Rules Energy Contract Is Not a Commodity
- REIT May Exclude Interest-Rate Swap Income from Gross Income Tests
- Eligible Independent Contractor Treated as Managing Hotel on Behalf of REIT
- Recognized Built-In Loss Is Subject to Sec. 382 Limitation
- IRS Provides Safe Harbor for Nonaccrual-Experience Accounting Method Taxpayers
- Estate Tax Treatment of Grantor Retained Interests Clarified
- Excessive Energy Property Grant Is Includible in Gross Income
- Using a Buy/Sell Agreement to Transfer Ownership
- Estate May Deduct Interest on Loan Between Two Trusts
- Worker Classification Issues on Washington Agenda
- Estate May Deduct Interest on Loan Between Two Trusts
- 2010–2011 Revisions to Circular 230
- Worker Classification Issues on Washington Agenda
- New Reporting for Specified Foreign Financial Assets
- Large Business and International Examination Process Changes
- Corporation Is “Same Taxpayer” for Interest-Netting Purposes
- Regs. Issued on Transfers of Partnership Interest to Satisfy Partnership Debt
- IRS Will Delay Fingerprinting Requirement for Return Preparers
- LB&I Directive on Success-Based Fees Has Tax Accounting Implications
- Final Regs. on Listed Transactions for GST Tax
- IRS Proposes Rules on Sec. 1256 and Notional Principal Contracts
