The Tax Adviser

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Court rejects patentability of business methods.
January 01, 2009

Volunteer board president "responsible person" for payroll taxes.
January 01, 2009

Cancellation of indebtedness information returns.
January 01, 2009

IRS issues second directive on gift cards.
January 01, 2009

Final unified loss rule published.
January 01, 2009

IRS issues guidance on Sec. 382 for corporations in the capital purcha...
January 01, 2009

Research credit extended.
January 01, 2009

Individual taxation: filing season update.
January 01, 2009

Significant recent corporate developments.
January 01, 2009

IRS automated underreporter initiative.
January 01, 2009

Limitations on taxpayers' ability to disavow tax consequences of contr...
January 01, 2009

LMSB inspection of corporate officers' returns: IRM procedure vs. actu...
January 01, 2009

IRS changes policy for asserting penalties for late-filed form 5471.
January 01, 2009

Communicating with clients in difficult times.
January 01, 2009

IRS issues guidance on electing out of 50% additional first-year depre...
January 01, 2009

Understanding the effects of nonliquidating distributions on corporati...
January 01, 2009

IRS identifies sale of charitable remainder trust interests as a trans...
January 01, 2009

Wrongful levy judgment treated as overpayment of tax.
January 01, 2009

Automatic penalty assertions begin for delinquent Forms 5471.
January 01, 2009

Lenders allowed nonrecognition treatment for certain securities loans ...
January 01, 2009

Effects of Emergency Economic Stabilization Act provisions on individu...
January 01, 2009

Final Sec. 1367 Regs. address open account debt between S Corps. and t...
January 01, 2009

Tread carefully: what CPAs should know about tax fraud.
January 01, 2009