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Tax Research Articles - Archived

New Partnership Must Continue Amortizing Start-up Costs of Terminating Partnership. 12/2013

Top 15 Tax Developments of 2013. 12/2013

IN-DEPTH: Final Regs on .9% Additional Medicare Tax Address Repayment of Prior Year Wages. 12/06/2013

Proposed Regs Aim to Restrict Political Activities by Tax-Exempt Organizations. 12/05/2013

IN-DEPTH: 3.8% Net Investment Income Tax Regs Contain Substantial Changes. 12/04/2013

Final Regs on .9% Additional Medicare Tax Address Repayment of Prior Year Wages. 12/02/2013

Bad Debt Deduction Denied Where There Was No Legal Obligation to Pay Debt. 11/23/2013

Doubt is Growing on Whether Expiring Tax Provisions Will Be Extended. 11/21/2013

Couple Escapes Penalty after Falsely Claiming Refundable Tax Credits and Rebates. 11/20/2013

District Court Allows Foreign Tax Credit in STARS Transaction. 11/19/2013

IRS Modifies FSA Rules to Allow Up to $500 to Be Used in Following Year. 11/17/2013

IRS Releases 2014 Inflation-Adjusted Amounts and Pension Colas. 11/12/2013

Use of Third-Party Contract Manufacturer Precludes Sec. 199 Deduction. 11/07/2013

IN-DEPTH: IRS Expands Guidance on Residential Energy Tax Credit. 11/06/2013

Exhaust Administrative Remedies Before Pursuing IRS for Violating Discharge Order 11/03/2013

Film Producer Can't Avoid $43 Million Restitution Order. 11/03/2013

IRS Announces 2014 Pension Plan Limitations 10/31/2013

Government Can't Hide Behind Code Sec. 6103 10/29/2013

Use of Wrong IRS Code Section Costs Taxpayer $100,000 10/28/2013

An In-Depth Look: Year-End 2013 Tax Planning for Businesses 10/25/2013

An In-Depth Look: Year-End 2013 Tax Planning for Individuals 10/25/2013

Sample Client Letter: Year-End 2013 Tax Planning for Businesses October 25, 2013

Sample Client Letter: Year-End 2013 Tax Planning for Individuals October 25, 2013

Taxpayer Didn't Meet Partial Payment Rule for Requesting Refund 10/2013

Drought-Stricken Farmers and Ranchers Have More Time to Replace Livestock 10/2013

2014 Tax Season to Start Later Following Government Shut Down 10/22/2013

Custom Homebuilder Must Capitalize Costs Incurred in Building Homes 10/20/2013

All Empowerment Zone Designations Terminate at End of 2013 10/20/2013

IRS Can't Be Compelled to Reopen OIC Returned Years Before CDP Hearing 10/18/2013

Couple Can't Discharge Tax Debt in Bankruptcy - Untimely Filings Were Not Returns 10/11/2013

Annual Per Diem Rate Guidance Changes "Incidental Expenses" Definition 10/11/2013

Court Denies Refund Claim for Payroll Service Company's Employment Taxes 10/2013

Fifth Circuit Partially Reverses Lower Court; Partners Entitled to Refund of Penalty Interest 10/2013

Baseball Player's Signing Bonus Must Be Amortized Over Life of Contract 10/10/2013

Tax Court Reverses Course on Gift Tax Issue 10/09/2013

IRS Issues Guidance on Effect of ACA on Certain Health Arrangements 10/05/2013

Closing Agreement Doesn't Preclude Reduction of Taxpayer's Dividends-Received Deduction 10/04/2013

IRS Required to Honor Designation of Employment Taxes. 10/04/2013

IRS Expands Situations in Which Innocent Spouse Relief Will Be Granted. 9/29/2013

Prop Regs Make Significant Changes to Rules on MACRS Property Dispositions. 9/28/2013

IRS Clarifies Rules for Qualified Real Property Expensed Under Section 179. 9/28/2013

An In-Depth Look: Final Capitalization Regs Contain Many Changes Favorable to Taxpayers. 9/25/2013

IRS Explains How to File DOMA-Related Employment Tax Refund Claims. 9/25/2013

S Corp Pass-Through Losses Disallowed; Lacked Sufficient Debt Basis. 9/22/2013

Sale of Tax Shelter Interests Were Income to S Corp's Sole Shareholder. 9/22/2013

Tax Attorney Should Have Known He Had No Basis for Losses. 9/22/2013

Purchasing Ex-Wife's Home Before Divorce Precluded First-Time Homebuyer Credit. 9/21/2013

Investor's Trading Activities Did Not Constitute a Trade or Business. 9/21/2013

Tax Research Methodology: A Practical Guide. Updated 9/19/2013

Proposed Section 174 Regs Would Broaden Definition of R&D. 9/15/2013

Estate's Attempt to Evade Code Sec. 642(g)'s Bar on Double Deductions Fails. 9/15/2013

IRS Final Capitalization Regs Contain Many Favorable Changes for Taxpayers. 9/13/2013

Many Opportunities Exist for Amended Returns: Same-Sex Marriages Recognized by IRS
for Federal Tax Purposes. 9/12/2013

IRS Final Regs Issued on Health Insurance Mandate Penalty for 2014. 9/11/2013

S Corporation Shareholder Retained Beneficial Ownership of Shares. 9/02/2013

A Practical Guide: Sustainable Research Tax Credit Claim. 9/01/2013

Proposed Regs Remove Two-Year Deadline for Filing for Innocent Spouse Relief. 8/29/2013

S Corp Procedure Expands Time for Applying Corrective Procedures to Late Elections. 8/29/2013

A Closer Look: Health Insurance Tax Credit for Small Business. 8/28/2013

Company's Dividend Deductions Did Not Meet All-Events Test; No Deduction Allowed. 8/23/2013

Failure to File Correct IRS Form Subjects Minister's Income to Self-Employment Tax. 8/23/2013

Consultant Not "Employer" With Respect to Work for Foreign Govt SEP Contributions Disallowed. 8/18/2013

IRS Penalties Disallowed as an Administrative Expense in Bankruptcy Case. 8/18/2013

Estate Loses $144,000 Refund After Failing to Properly Designate Payment as a Deposit. 8/15/2013

Final Meal and Entertainment Expense Regs Clarify Who Is Subject to the Limitations. 8/14/2013

Taxpayer with Zero Exclusion Ratio Is Fully Taxable on Pension Payments. 8/06/2013

Court Rejects Refund Claims from NOL Carryforwards Carrybacks. 8/06/2013

Real Estate Agent's Remax Fee Tax Deductible as Professional Expense. 8/05/2013

Certified Public Accountant (CPA) Can't Be Sued for Incorrect Form W-2. 8/05/2013

A Practical Guide to Perfecting Your Tax Research Techniques. 8/02/2013

Failure to Designate Parsonage Allowance Precludes Deduction; Penalties Upheld. 8/01/2013

IRS Expands Class of Taxpayers That Can Defer Advanced Payments for Gift Cards. 8/01/2013

IRS Won't Follow Tax Court Decision on Deductibility of Forbearance Payments. 7/31/2013

IRS Acquiescences to Expanded Review by Tax Court in Innocent Spouse Cases. 7/26/2013

IRS Postpones FATCA Implementation by Six Months. 7/26/2013

D.C. Circuit Court Affirms Denial of Tax-Exempt Status for Special Needs Trust. 7/22/2013

D.C. Circuit Reverses Tax Court Regarding Nonresident Alien Gambling Per-Bet Rule. 7/19/2013

No Home Office Deduction for Employee Working from Home for Her Own Convenience. 7/17/2013

New DOMA Update: An In-Depth Look at the Tax Implications of US v. Windsor. 7/05/2013

Generally, an IRA is Off Limits from Tax Collectors and Creditors in Bankruptcy. 7/05/2013

IRS Tries to Assess a Constructive Dividend on the Sole Shareholder of a Construction Company
in a Unique Way. 7/05/2013

Conservation Reserve Program Payments Subject to Self-Employment Tax. 7/05/2013

DOMA Struck Down - Opening the Floodgates for Amended Tax Returns. 6/26/2013

Individual Precluded From Contesting Trust Fund Recovery Penalty. 6/26/2013

Tax Treatment of Repair and Maintenance Expenditures. 6/26/2013

U.S. Employee Working Overseas Was Unable to Exclude Earnings from Income. 6/25/2013

Autistic and Bipolar Taxpayer Didn't Qualify as Financially Disabled. 6/25/2013

IRS Rules that Mexican Land Trusts Are Not Foreign Trusts. 6/19/2013

Taxpayer Denied Abandonment Loss for "Underwater" Home. 6/19/2013

Utilizing Preservation Tax Incentives to Reduce Property Owner’s Expenditures for Renovation. 6/12/2013

IRS Barred from Assessing Tax on Virgin Islands 1040s. 6/08/2013

Tax Evasion Sentence Upheld for Adult Entertainment Entrepreneur. 6/08/2013

Child Tax Credits Not Exempt from Missouri Bankruptcy Estate. 6/07/2013

Inappropriately Signed Return Keeps Statute of Limitations Open. 6/07/2013

Cooperative Must Separately Compute DPAD for Patronage and Nonpatronage Sourced Income. 6/05/2013

Debtor's QSub Status Is Not Property; Sole Shareholder Entitled to Revoke S Status. 6/05/2013

Does Issuance of Form 1099-C Dissolve Debt? Bankruptcy Court Parts Ways with Other Courts. 05/23/2013

Loan Guarantees to IRA-Owned Businesses Results in Loss of IRA Status. 05/23/2013

Ninth Circuit Holds that Surrender Value of Policies Can be Considered in Taxing Distributions. 05/14/2013

Courts Split on Tax Treatment of Gain on the Sale of Demutualized Stock 05/10/2013

Lack of Signed Release Costs Noncustodial Parent Dependency Exemption and Child Tax Credit 05/09/2013

Loving Case: Former IRS Commissioners File Amicus Brief Supporting IRS 04/27/2013

White House Releases Tax Proposals as Part of Fiscal Year 2014 Budget Plan. 04/27/2013

Mechanics of Calculating Section 911 Housing Exclusion Explained By Chief Counsel's Office. 04/23/2013

Taxpayers Did Not Make Reasonable Effort to Find Paying Renters - Rent Expenses Denied. 04/22/2013

Estate's Reliance on Expert's Wrong Advice Was Reasonable Up to a Point. 04/13/2013

Challenge to Circular 230's Limitation on Contingent Fee Arrangements Dismissed. 04/12/2013

Court Objects to Reliance on State Law in Determining Deductible Theft Losses. 03/28/2013

Taxpayer Can Deduct Unallocated Support Payments in Full as Alimony. 03/27/2013

Fraudulent Amended Returns Filed by Company's Accountant Tolled Statute. 03/17/2013

Obligation to Pay Delinquent Taxes Trumps Religious Obligations and College Expenses 03/14/2013

Step-by-Step Guide to Preparing a Return for a Disabled Veteran (Contributing Author: Kathryn Morgan) 03/14/2013

A Practical Guide: Sustainable Research Tax Credit Claim 03/05/2013

Charitable Deduction Allowed Despite Lack of Attached Qualified Appraisal 03/01/2013

Sequester Threatens IRS Taxpayer Services and Enforcement 02/28/2013

Home Builder Triumphs over IRS and Tax Court Allows Deferral of Millions 02/27/2013

Proposed Regs Address Individual Health Insurance Mandate 02/25/2013

IRS Suffers Estate Tax Loss: An In-Depth Look at Estate of Kite v. Commissioner 02/18/2013

Court Rejects Attempt to Use QSub Election to Increase S Corp Stock Basis 02/14/2013

IRS Issues Annual Advice on Missing Form W-2's 02/14/2013

IRS Update: Ability to e-file Tax Returns Containing Form 4562 and/or Form 8863 02/08/2013

IRS Has Reopened Online PTIN System with Limitations 02/05/2013

Many 2012 Business Tax Filings Can Start on Monday February 4th, With Exceptions 02/02/2013

Loving v. IRS: District Court Slams IRS for Overreaching Its Authority 02/01/2013

Blank Spaces in Gift Documents Did Not Mean Decedent Retained Power to Alter Gifts 02/01/2013

IRS Releases New Tax Tables and Remaining Inflation Adjusted Amounts for 2013 01/19/2013

Tax Court Weighs In on Ex-Spouse Battles Over Dependency Exemption 01/06/2013

American Taxpayer Relief Act(ATRA)of 2012: An In-Depth Analysis 01/04/2013

Moonlighting Police Officer Was Independent Contractor Subject to Self-Employment Taxes. 01/01/2013



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