The Tax Adviser

Click on article title to view & purchase. Articles are sorted by their publication date in reverse chronological order.

Sec. 409A prop. regs. and guidance for noncompliant plans.
February 01, 2009

Taxpayers should be proactive when filing accounting method changes.
February 01, 2009

Treatment of gift card/ certificate sales: no answers, more questions.
February 01, 2009

Determining the correct FMV of private company stock when stock option...
February 01, 2009

Subsequent deferral elections may bring surprises under Sec. 409A.
February 01, 2009

Be careful making disclaimers where trusts are involved.
February 01, 2009

IRS crackdown on Form 5471: a sign of things to come?
February 01, 2009

IRS provides a simplified method for late filing relief.
February 01, 2009

Requirements for the creation of permanent establishment in Germany.
February 01, 2009

Casting doubt on the accrual of interest.
February 01, 2009

New regs. govern overseas disclosure and use of taxpayer information.
February 01, 2009

New transaction of interest identified.
February 01, 2009

The tax return preparer standard: policy developments.
February 01, 2009

Congress passes pension amendments.
February 01, 2009

IRS issues guidance on determining wagering gains and losses.
February 01, 2009

IRS issues final regulations on Sec. 6694 tax return preparer penaltie...
February 01, 2009

Case study: using a limited liability partnership as the entity of cho...
February 01, 2009

DC currents: private companies and FIN 48.
February 01, 2009

Campus to clients: adapting accounting education to the generations: w...
February 01, 2009

Tips for preparing the Form 5471 for controlled foreign corporations.
February 01, 2009

IRS focuses on Form 1042 examinations.
February 01, 2009

Current developments in partners and partnerships.
February 01, 2009

Dependency status for a child of divorced or separated parents.
February 01, 2009

Maryland Tax Court adopts economic substance doctrine.
February 01, 2009