- Coordinating Charitable Trusts and Private Foundations for the Business Owner: Complying With UBIT and Self-Dealing Rules
- Foreign Corporations: Procedures and Pitfalls in Adopting and Changing Methods of Accounting for Purposes of Determining E&P
- Structuring Minority Interest Acquisitions With a Step-Up in Basis: Sec. 1239 and Beyond
- Bringing Clarity to Fuel Excise Taxes and Credits
- Cancellation of Debt Income for Debtor Subsidiary Corporations
- Sec. 355 and REITs: Opportunities for Owner-Occupied Real Estate
- Director Fees May Be Subject to Self-Employment Tax
- State Tax Tribunals: Is Taxpayer Representation by CPAs a Potential Independence Problem?
- Ellis, the Case of a Misdirected IRA
- Case Law Opens Options for Trusts Looking to Minimize State Income Taxes
- The Mechanics of Decanting
- IRS Modifies Innocent Spouse Equitable Relief Procedures
- Issues With Employer Identification Numbers
- Changes for Foreign Financial Account Reporting
- Impact of Sec. 1411 on S Corporations and Their Shareholders
- President Orders New Retirement Savings Vehicle
- Estates Get Simplified Method to Request Extended Time to Make Portability Election
- Repair Regs. Accounting Method Change Guidance Issued
- Transition Relief Offered on Minimum Essential Coverage and Shared-Responsibility Penalty
- Transition Relief Provided for Shared-Responsibility Payment
- Contributed Property in the Hands of a Partnership
- AICPA Pushes for Simplification of Tax Return Due Dates
- Individual Taxation: Digest of Recent Developments: Part II
- Decision Striking Down Tax Return Preparer Regulations Upheld on Appeal
- Second Rollover Is Taxable
- Americans Living Abroad and the Net Investment Income Tax
- Major Developments in Cost Segregation
