- Disposing of passive activities
- New regulations for Subpart F and CFC investment in U.S. property
- New reporting requirements for foreign-owned U.S. disregarded entities
- Tax planning for a nonresident entering the U.S. tax system
- Foreign-owned domestic disregarded entities: Why new reporting requirements?
- How to fix an incorrect GST exemption allocation
- Self-dealing exception solves estate settlement woes
- North Carolina’s nonconformity to federal bonus depreciation: Mechanics and planning opportunities
- IRS announces online publication of practitioners’ registration information
- IRS issues reasonable internal-use software regulations for the research tax credit
- International information return penalties remain a significant issue for taxpayers and advisers
- Tax issues for nontraditional households
- Tax reform is likely to curtail some credits and incentives
- Taxpayer proved timely mailing of Tax Court petitions, Seventh Circuit holds
- The statute of limitation for net operating losses
- Misapplied payment does not result in erroneous refund
- Correcting employee plan errors outside EPCRS
- Considering cash: Advantages and availability of the cash method of accounting
- Proposed ‘hot dog stand’ regulations for spinoffs
- Giant Eagle and economic performance under Sec. 461(h)
- IRS notice permits recalculation of marital deductions for same-sex couples
- Ordinary loss deductions under Sec. 165(g)(3) in the S corp. context
- Procedure for obtaining rescission of 90-day letters
- Joint return not valid where one spouse filed separate return
- Interplay between Sec. 174 and Sec. 41 for software development activities
- IRS rules defining dependents and EITC qualification are to be amended
