- D.C. District Court Invalidates Regulation That Bans Contingent Fees for Preparing Refund Claims
- Making a Trust an Eligible S Corp. Shareholder: QSST and ESBT Elections
- Revisions Clarify R&E Expenditures Regs. for Taxpayers
- Recent State Tax Developments
- New Simplified Accounting and Exception to Wash Sales for Money Market Funds
- S Corp. Shareholder Basis and Debt
- IRS Can Notify a Withholding Agent of Foreign Person’s Incorrect Claim of Withholding Exemption
- IRS Provides Guidance on Interplay of Rental Real Estate Grouping Election and Real Estate Professional Exception
- Final Regulations Address Gain or Loss Recognition for Identified Mixed Straddles
- Benefits of Using Convertible Tablet PCs for Tax Instruction
- IRS Appeals Office Announces New Procedures
- Using a Crummey Trust to Preserve Gift Tax Exclusion
- Forfeited Gambling Winnings Not Included in Income
- The Impact of the Net Investment Income Tax on Estates and Trusts
- Setting Proper Boundaries With a Clear, Concise Engagement Letter
- Only Gains From Sale of Property Included in Statute-of-Limitation Determination
- Final Sales-Based Vendor Allowance and Markdown Rules Are Issued
- Guidance Clarifies When Personal Property Is Part of a Straddle
- CPAs Claim IRS Not Authorized to Charge PTIN Fees, Seek Return of Past Payments
- Final Set of Repair Regs. Issued
- Innocent Spouse Relief Under Rev. Proc. 2013-34
- Retiree Tax Planning With Qualified Longevity Annuity Contracts