- Chief Counsel memo clarifies the assessment period in multiyear Sec. 332 liquidations
- Working remotely: A tax practitioner’s checklist
- Inflation Reduction Act includes 15% corporate minimum tax on book income
- Proposed regs. address IRS Appeals’ review of tax controversies
- Establishing a SIMPLE IRA plan for a company with only a few employees
- Memo removes IRS procedural requirements for economic substance arguments
- 2022 Arthur J. Dixon Memorial Award
- 28 years after assessment, IRS collection suit is still timely
- Sec. 987 foreign currency regulations applicability date extended again
- Taxpayer’s argument for $1.5 million refund fails on several grounds
- Recent developments in estate planning: Part 3
- Supporting organization loses tax-exempt status
- The Inflation Reduction Act’s energy- and climate-related tax provisions
- Private foundations’ distributions to and from nonpublic charities
