- IRS Expands on Timing of Deducting Year-End Cash Bonuses
- Sec. 752 Recourse Liabilities and Related-Party Rules
- Bonus Depreciation Denied for Asset Used but Not Considered Placed in Service
- A 21st Century PFIC Regime: Must All Working Capital Be Passive?
- FBAR and FATCA Compliance in the Age of Digital Currencies
- Startup and Organizational Costs in a Partnership Technical Termination
- Tax Court Clarifies the All-Events Test for Prepaid and Accrued Liabilities
- The New Fee on Health Insurers
- Regs. Define Disregarded Stock for Purposes of Sec. 7874 Inversion Transactions
- How the Sec. 1411 Tax Applies to CRTs and Beneficiaries
- Rev. Proc. 2014-18: Automatic Extension for Qualifying Estates to Elect Portability
- Tangible Property Regs. De Minimis Safe-Harbor Election: Frequently Asked Questions
- Captive Insurance Arrangement Survives Tax Court Scrutiny
- Retroactive Tax Planning After Windsor
- Automobile Depreciation Limits Issued for 2014
- Accounting for Income Tax: A Student Research Project
- Implications of IRS Examination of Accounting Software Data
- Income From Partnership Is Community Property
- IRS Announces Simplified Employer Health Care Coverage Reporting
- Automatic Recognition of Consolidated Return Filing Status Permitted
- Accounting Method Change Procedures Under the Tangible Property Regs.
- Final Rules on Substantial Risk of Forfeiture Are Released
- Qualifying as a Small Business Corporation for AMT Purposes
- Taxpayer Is Not a Real Estate Professional
- Practical Approaches to Common Conflicts of Interest
- Goodwill as Part of a Corporate Asset Sale
