- Foreign Account Tax Compliance Act Update
- Earnings and Profits Computation Case Study
- Debt and Proving Basis in Flowthrough Entities
- R&D Tax Credits for Food and Beverage Companies
- IRS Tightens Penalty Relief
- Chief Counsel Disregards Indemnification Agreements Under Anti-Abuse Rules in Transactions That Result in Disguised Sales
- Sec. 179 Deduction Limitation Applied to S Corps. in a Controlled Group
- IRS Tackles Inefficiency in Its Examinations of Large Taxpayers
- CPAs and Privileged Communications
- Gambling Gains for Nonresidents Now the Same as for U.S. Residents
- Recent Developments in Estate Planning: Part II
- Sec. 754 and Ground Leases
- Qualified Small Business Stock: An Opportunity for Tech Startups
- States Increase Enforcement of Unclaimed Property Laws
- Current Developments in S Corporations
- FATCA Withholding on Payments to Nonfinancial Foreign Entities: A Broad New Requirement
- Excluding Part of the Gain From the Sale of a Residence
- Draft Net Investment Income Tax Form Posted
- Taxpayer in Trade or Business of Being a “Private Attorney General”
- Foreign Citizen Denied Refund of Erroneously Withheld Taxes
- “At Least You Still Have Your Identity”
- Sec. 199 Deduction and Contract Manufacturing Arrangements: Who Gets the Deduction?
- IRS Clarifies Who Is Subject to 50% Limit on Meal and Entertainment Expenses
- IRS Postpones FATCA Deadlines for Six Months, Posts Draft FATCA Report Form