- IRS: “Don’t Know What You Got (Till It’s Gone)”
- Final Regs. Determine Amount of Tax Paid for Purposes of the Foreign Tax Credit
- IRS Finalizes Regs. Addressing Limitations on Transfers of Built-In Losses
- Change in “Responsible Party” Must Be Reported to the IRS
- Proposed Regs. Clarify Research Expenditure Eligibility Under Sec. 174
- Determining the Taxability of S Corporation Distributions: Part I
- Late S Corp. Return Not an Income Disclosure Despite Reference in Stockholder’s Form 1040
- Protection From Creditors for Retirement Plan Assets
- 2013 Arthur J. Dixon Memorial Award
- Fast-Track Settlement Program Expanded to Small Businesses
- Isley and IRS Appeals Cannot Work It On Out
- TIGTA Report Studies Assessment and Enforcement of Sec. 6694 Paid Preparer Penalties
- Implementation Guidance for Appeals Judicial Approach and Culture Project
- Withholding Rules for U.S. Citizens and Resident Aliens Working for a U.S. Employer in a Foreign Country
- International Joint Audits: Is Two Better Than One?
- Treasury Releases Proposed Regs. for Health Care Information-Reporting Requirements
- IRS Announces FY 2014 Sequester Reduction Rate for Qualified Refundable Credit Bonds
- “Beginning of Construction” for the Renewable Electricity Production and Energy Investment Tax Credits
- PPACA Guidance Clarifies Rules for HRAs, Health FSAs, and Other Accountable Plans
- Establishing a Corporate Dependent Care Assistance Program
- IRS Modifies Health FSA Use-It-or-Lose-It Rule
- FATCA Guidance Issued for Foreign Financial Institutions
- Large Tax Preparation Franchise Company Closed by Court Order
- 2014 Inflation Adjustments Released
- Delegating Authority Does Not Allow Taxpayer to Avoid Responsible Person Status
- Final and Reproposed Tangible Property Regs. Broadly Affect Taxpayers in Oil and Gas Industry
- The Creditability of Foreign Taxes: Form vs. Substance