The Tax Adviser

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IRS agrees that payments from VA work therapy program are not includib...
January 01, 2008

Final regs. issued on corporate reorganizations.
January 01, 2008

Change in accounting method request does not qualify for audit protect...
January 01, 2008

Accounting period changes affecting CFCs and corporations exiting a co...
January 01, 2008

Ninth Circuit affirms transferred residential property must be include...
January 01, 2008

IRS releases new Form 8886-T and final instructions.
January 01, 2008

IRS issues second IDD on domestic production deduction.(industry direc...
January 01, 2008

Service addresses REIT's temporary investment of new capital.(real est...
January 01, 2008

Prop. regs. reflect S corporation changes made by AJCA and GO Zone Act...
January 01, 2008

Simplified method relief for late S and entity classification election...
January 01, 2008

Cash settlement and note from investment adviser are qualifying RIC in...
January 01, 2008

Prop. regs. will eliminate federal tax benefit for many captive insura...
January 01, 2008

IRS issues IDD on contractual allowance issues in the health care indu...
January 01, 2008

FIN 48 compliance: disclosing tax positions in an age of uncertainty.
January 01, 2008

Significant recent corporate developments.(C corporations and consolid...
January 01, 2008

Baby boomers brace for longevity risk with guaranteed annuities.
January 01, 2008

IRS expands its offset authority.
January 01, 2008

IRS announces release date for 1040 modernized e-file program.
January 01, 2008

Prop. regs. clarify source of compensation rules.
January 01, 2008

Self-directed IRAs: advantages, challenges, and options.(individual re...
December 01, 2007

Subprime lending controversy fuels familiar tax issues.
December 01, 2007

2008 tax rate changes in China.
December 01, 2007

Private annuities can still save estate taxes.
December 01, 2007

Catch-up opportunities for depreciation.
December 01, 2007

Does imprisonment constitute a temporary absence when applying the EIC...
December 01, 2007

Transfers of personal goodwill in the sale of a closely held business.
December 01, 2007

FAS 109 valuation allowance and cumulative losses guidance.(financial ...
December 01, 2007

IRS proposes adding patented transactions to list of reportable transa...
December 01, 2007

Final and prop. regs. amend Circular 230.
December 01, 2007

Tax Court holds that IRS litigation memos are protected work product.
December 01, 2007

IRS announces its nonacquiescence to Roxworthy decision.
December 01, 2007

District court holds that tax accrual workpapers are privileged docume...
December 01, 2007

Preventing a dissident shareholder from transferring stock to cause a ...
December 01, 2007

Practical Guide to Transfer Pricing Rules and Compliance, 2d ed.(Brief...
December 01, 2007

Practical Guide to Federal Tax Practice Standards.(Brief article)(Book...
December 01, 2007

Lower Taxes in 7 Easy Steps.(Brief article)(Book review)
December 01, 2007

Guide to ESOP Valuation and Financial Advisory Services, 2d ed.(Brief ...
December 01, 2007

Federal Income Taxation of Intellectual Properties and Intangible Asse...
December 01, 2007

Michigan business tax: overview and issues to consider.
December 01, 2007

Attracting young people to the profession: what can CPAs learn from do...
December 01, 2007

Current developments in employee benefits and pensions.(part 2)
December 01, 2007

Advisers beware: the cost of being sued is going up: courts in South D...
December 01, 2007

IRS cracking down on government settlements: taxpayers who are charged...
December 01, 2007

Practical considerations for the new paid preparer penalty rules and F...
December 01, 2007

Global harmonization of taxation.
December 01, 2007

Current developments in S corporations.(part 2)
November 01, 2007

This two-part article provides an overview of current developments in ...
November 01, 2007

AICPA tax division relies on volunteers.
November 01, 2007

VITA, the MTC and the modern accounting curriculum.(part 2)(volunteer ...
November 01, 2007

Meeting the home office "principal place of business" requirement.
November 01, 2007

Third Circuit holds that advance payments of trade discounts are incom...
November 01, 2007

Amended regulations on the student exception from FICA are invalid.(Fe...
November 01, 2007

Final regs. on dependent care expenses.
November 01, 2007

Prop. regs. on dependency exemption for noncustodial parent.
November 01, 2007

Gifting of a remainder interest in a home.
November 01, 2007

The WOTC expanded.(work opportunity tax credit)
November 01, 2007

Lease termination payments.
November 01, 2007

Placed-in-service decision requires careful planning.
November 01, 2007

Prop. regs. address deductibility of trust and estate costs.
November 01, 2007

Hurricane GO zones: an update on relevant tax provisions.
November 01, 2007

New prop. regs. clarify tax deductible entertainment use of private ai...
November 01, 2007

How to avoid triple taxation under the branch profits tax and FIRPTA.(...
November 01, 2007

Notice 2007-13: loosening the rules surrounding substantial assistance...
November 01, 2007

U.S. individual's investment in overseas rental property.
November 01, 2007

Exercise of options using borrowed funds.
November 01, 2007

Tax treatment of compensation received as a nonprofessional representa...
November 01, 2007

Interest deduction on debt-financed distributions.
November 01, 2007

Collection due process hearing regs. upheld.
November 01, 2007

QSubs recognized as separate entities for employment and excise taxes....
November 01, 2007

Who is subject to the new Texas margin tax?
November 01, 2007

The impact of sec. 897 on an NRA or foreign corporation's sale of dome...
November 01, 2007

Tax planning for the use of TIPS at retirement.(Treasury inflation-pro...
November 01, 2007

Prop. regs. clarify treatment of trust administrative expenses.
October 01, 2007

Benefits under PPA '06 expand to include beneficiaries.(Pension Protec...
October 01, 2007

Nonqualified deferred compensation and sec. 409A final regs.
October 01, 2007