- Qualifying Stores and Restaurants Can Deduct Majority of Remodeling Costs
- New Retail and Restaurant Remodel/Refresh Safe Harbor for Determining Repairs
- Proposed Regulations Govern Innocent Spouse Relief
- New Rules Aimed at Further Curtailing Inversions
- Tax Return Processes: The Intersection of Due Diligence and Quality Control
- Sales-Related Expenses Remove Taxpayers From “Small Reseller” Exception of Sec. 263A
- Sec. 163(I)’s “Substantial Certainty” Test and Related-Party Convertible Debt
- Local Lodging Provided to an Employee: How to Determine Whether to Include It in the Employee’s Income
- Final F Reorganization Regs. Might Make Treatment Available for Reverse Mergers
- Current Developments in Partners and Partnerships
- Foreign Corporation Earnings and Profits: Common Misconceptions and Pitfalls
- Stock Received in Demutualization Has No Basis
- Congress Changes Partnership Audit Procedures
- The Use of Online Quizzes in an Introductory Tax Course
- Debt Modification Issues for LLCs
- IRS Announces Higher De Minimis Safe Harbor for Tangible Property Expensing
- New IRS Policy Allows Tax ID Theft Victims to See Fraudulent Returns
- What Does the New Revenue Recognition Standard Mean for Tax?
- Practical Strategies for Using Sampling for the Research Tax Credit
- Passport Revocation and Third-Party Debt Collection Provisions Enacted
- Oregon Courts’ Recent Examination of UDITPA Provisions
- Updating the Fixed-Asset Listing With Estimates After Sampling
- Taxation of Worthless and Abandoned Partnership Interests
- IRS Made “Initial Determination”
