- CPAs May Be Responsible for Clients’ Payroll Tax Penalties
- Recent Developments in Estate Planning (Part 2)
- A Tax Strategy for Real Estate Sales
- Capitalization Not Required for Payment to Terminate Management Agreement Prior to IPO
- Deduction for Seized Marijuana Goes Up in Smoke
- Passive Activity Credit Flowchart
- IRS Regulations on Where to File Claims for Refund
- BEPS Action 7: Preventing the Artificial Avoidance of Permanent Establishment Status
- Revenue Procedure Permits Safe Harbor for Ratable Service Contracts
- Highway Funding Bill Enacts Long-Sought Change in Return Due Dates
- The Tangible Property Regulations’ Small Business Exceptions: To File or Not to File
- Employee or Independent Contractor?: The Worker Classification Dilemma
- Current Issues Involving Deferred Compensation and Employment Taxes
- Extension OK Where Individual Had Apparent Authority to Sign It
- IRS Expands Range of D Reorganizations, Highlights Importance of the Form of a Taxpayer’s Transaction
- Unclaimed Property: Unraveling the Business-to-Business Exemptions
- Identifying a Partnership Distribution
- Assignment of Estimated Tax Payments in a Divorce
- BMC Software: A Hidden Holding on the Weight Afforded to Published Guidance
- Identifying, Preventing, and Mitigating Common Retirement Distribution Planning Mistakes
- Meeting the 100-Hour Significant Participation Activity Test
- IRS Proposes Rules on Disguised Payments for Services
- Identity Theft: Staying One Step Ahead of the “Bad” Guys
- The Problematic Use of Transparent U.S. LLCs by Foreign Taxpayers
