- Unresolved Issues Regarding Sec. 6603 Deposits
- Interplay of Withholding Obligations on Partnership’s Disposition of U.S. Real Property
- Opportunity to Eliminate Certain Intercompany Gain
- Defining “Attributable to” Under Sec. 897(g)
- Nine Factors That Determine Whether an Activity Is a Hobby
- Foreign Branch Incorporation: Interaction of OFL, Branch Loss Recapture Rules
- Application of Sec. 704(c) to Divisions
- The Collection Appeal Procedures and Collection Due Process Programs
- Schedule UTP: Update on IRS Findings
- LIFO Inventory Considerations When Making a C-to-S Conversion
- Timing of Revenue Recognition for Retainages
- Understanding the Principles of DASTM Accounting
- Options for Compliance With Worker Classification Rules
- Failing Subchapter C Requirements to Avoid Nonrecognition Treatment
- Totalization Agreements: Taking Exception to Social Security
- Targeted Partnership Allocations: Part II
- Questions on EINs in F Reorganizations Involving Disregarded Entities
- Whether Incentives That Require Companies to Provide Jobs Should Be Treated As Nonshareholder Capital Contributions
- ATRA Allows Taxpayers to Continue to Accelerate Certain AMT Credits
- Final Regulations for Noncompensatory Partnership Options
- Final Regs. Require EIN Holders to Update Information With IRS
- IRS Issues HSA Inflation Adjustments for 2014
- Advising Clients Regarding Erroneous Tax Return Positions: Part II
- A Closer Look at the IRS’s Targeting of Tea Party and Other Groups for Review
- Proposed Rules Address Minimum Value of Health Coverage for Premium Tax Credits
- Using the First-Time Penalty Abatement Waiver
- Innocent-Spouse Defense Against Assessments on a Joint Return
- Loan Guarantees Were Prohibited Transactions That Disqualified IRAs
- IRS Will Get Search Warrants When Seeking Taxpayer Emails
- Sec. 336(e) Election Regulations Are Issued
- Final Regs. Permanently Extend Period to Receive Disclosure Authorization
- CPAs and Comfort Letters: The New Chocolate
- Entities With Less Than $50 Million in Assets Get New Schedule M-3 Filing Rules
