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Tax Research Articles - Most Popular

In-Depth Look: 2022 Year-End Tax Planning Guide for INDIVIDUALS. 11/26/2022

IRS Addresses Confusion over Changes to RMD Rules; Postpones Certain Deadlines. 10/2022

Third Circuit Affirms That Executor Can Be Held Liable for Estate Tax Deficiency. 09/2022

IRS Provides Relief for Certain 2019 and 2020 Tax Return Penalties. 09/2022

In-Depth Report: Key Tax Provisions of the Inflation Reduction Act. (Client Letters Included) 08/2022

A Detailed Look: Weekend Vote-a-Rama Ends with Senate Passing Healthcare/Tax/Climate Bill. 08/2022

In-Depth Report: Key Parts of Build Back Better Act Revived as the 2022 Inflation Reduction Act. 08/2022

Proposed Regs Address Deductions for Interest and Claims Against an Estate. 07/2022

IRS Increases Optional Mileage Rates for Last 6 Months of 2022 Due to Higher Fuel Prices. 06/2022

Eighth Circuit Affirms Tax Court; Payments to Shareholders Were Disguised Dividends. 05/2022

Proposed Regs Address TCJA Increase to Basic Exclusion Amount for Estate and Gift Tax. 05/2022

Failure to Spend 750 Hours on Rental Real Estate Activities Kills Deduction. 04/2022

Company Liable for Back Taxes and Penalties for Misclassifying Nurses as Contractors. 04/2022

IRS Fact Sheet Discusses Crowdfunding Tax Treatment and Recordkeeping. 04/2022

IRS Issues New Tax Basis Form for S Corporation Shareholders. 04/2022

IRS Issues Proposed Regs on Required Minimum Distributions from Retirement Plans. 03/2022

Supreme Court's Boyle Decision Applies to E-Filed Returns. 02/2022

Updated IRS FAQs Explain How to Claim 2021 Recovery Rebate Credits. 02/2022

ER Doc Cannot Deduct Condo Costs as Office Expense. 01/2022

How to Handle Missing Forms W-2 and Forms 1099. 01/2022

January 31 Deadline Is Fast Approaching for Forms W-2 and 1099. 01/2022

IRS Finalizes Bonus Depreciation Regs; Withdraws Partnership Look-Through Rule. 09/2020

Tax Court Disallows Losses from S Corp Transaction Due to Lack of Economic Substance. 09/2020

Tax Court Rejects IRS Recharacterization of Stock Donation to Donor Advised Fund. 09/2020

SBA Loosens Loan Forgiveness Rules for Owner-Employees. 09/2020

IRS Simplifies Tax Accounting Rules for Small Businesses. 08/2020

SBA Clarifies Loan Forgiveness Limits ... EZ Loan Forgiveness Application and Other PPP-Related Guidance. 07/2020

SBA Clarifies Loan Forgiveness Limits for Owner Compensation. 06/2020

SBA Eliminates Cliff for Borrowers Using Less Than 60% of PPP Loans for Payroll Costs. 06/2020

Payments for Accounting Services Were Wages, Not Self-Employment Income. 06/2020

IRS Delays Deadlines Applicable to Employment Taxes, Employee Benefits, and Exempt Orgs. 06/2020

An In-Depth Look: The Paycheck Protection Program Flexibility Act. 06/2020

New Guidance Clarifies PPP Loan Forgiveness Criteria and Calculations. 06/2020

SBA Releases Complicated PPP Loan Forgiveness Application and Expanded FAQ. 05/2020

No Deduction Allowed for Expenses Relating to Forgiven PPP Loans. 05/2020

IRS Expands Filing and Payment Deadlines; Extends Time for Performing Certain Actions. 04/2020

In-Depth: Practitioner's Guide to the Paycheck Protection Program (PPP). (Client Letter Included). 04/2020

In-Depth: Practitioner's Guide to the CARES Act. (Sample Client Letter Included). 03/2020

What to Do About Missing Forms W-2 and Forms 1099. 02/2020

Office of Chief Counsel: Relief for Failing to Timely File a Partnership Return Has Not Become ... 01/2020

IRS Supervisory Approval Required Before First Formal Communication of Penalties. 01/2020

Top Tax Developments of 2019. 01/2020

IRS Finalizes Foreign Tax Credit and Other Foreign-Related Regulations. 01/2020

IRS Postpones Reporting Capital Accounts on Tax Basis. 12/2019

Appropriations Bill Includes Tax Extenders and Numerous Other Tax Provisions. 12/2019

IRS Updates Rev. Proc. for TCJA Changes to Auto and Moving Expense Deductions. (Client Letter). 12/2019

In-Depth: Practitioner's 2019 Year-End Tax Planning Guide for INDIVIDUALS. (Client Letter). 12/2019

IRS Expands and Finalizes Section 199A Safe Harbor for Rental Real Estate. 09/2019

IRS Automatically Waiving 2018 Estimated Tax Penalty for More Than 400,000 Tax Filers. 08/2019

IRS Grants 6-Month Extension for Filing Forms 1065 to Certain Partnerships. 08/2019

IRS Releases Draft of 2019 Form 1040; Revises Drafts of Form 8895 and Form 8995-A. 08/2019

CPA Penalized for Aiding and Abetting Tax Understatements on More Than 5,000 Tax Returns. 07/2019

IRS Provides Safe Harbor for Charitable Donations Made In Exchange for SALT Credits. 06/2019

Congress Passes IRS Reform Act with Bipartisan Support. 06/2019

IRS Can Assess FBAR Penalty Based on Number of Accounts Rather Than Number of Filings. 05/2019

IRS Releases Draft 2019 Forms for Section 199A Deduction, Expands 199A FAQ. 04/2019

IRS National Office Addresses Tax Treatment of Employer-Provided Meals and Snacks. 03/2019

IRS Provides Safe Harbor Accounting Method for Automobile Depreciation Deductions. 03/2019

IRS Releases Final 199A Regs and Related Guidance, Creates Safe Harbor for Rental Real Estate ... 01/2019

TCJA Requires Practitioners to Recalibrate Year-End Tax Planning Strategies for Individuals. 12/2018

IRS Clarifies Deductibility of Business Meal Expenses in Light of TCJA Changes. 10/2018

In-Depth: Long Awaited Section 199A Proposed Regs Are Generally Favorable to Taxpayers. 08/2018

IRS Urges Veterans to File Refund Claims Relating to Disability Severance Payments. 07/2018

Tenth Circuit Affirms That Marijuana Dispensary Can't Deduct Business Expenses. 07/2018

Taxpayers Are Liable for Penalties After IRS Assurances That No Penalties Would ... 06/2018

Supreme Court Rejects Precedents in State Sales Tax Case; Quill and Bellas Hess Overruled. 06/2018

IRS Clarifies 2018 Standard Mileage Rates Notice in Light of New Tax Law. 06/2018

IRS Updates and Consolidates Guidance on Charitable Contributions. 06/2018

IRS Updates Accounting Method Change Procedure. 05/2018

IRS Issues Guidance on Unreported Tip Income from "Tip Boxes". 05/2018

IRS Issues Interim Guidance on Business Interest Limitation Rules Effective in 2018. 04/2018

Taxpayers May Continue to Rely on Rev. Proc. 2004-34 for Advance Payments. 04/2018

IRS Tax Lien Applied Only to Taxpayer's Half Interest in Former Marital Home. 04/2018

Supreme Court: Tax Obstruction Conviction Requires Awareness of Pending Proceeding. 04/2018

In-Depth: Appropriations Act Makes Major Modifications to the Partnership Audit Rules. 04/2018

In-Depth: President Signs $1.3 Trillion Spending Bill Featuring Extensive Technical Tax Corrections. 04/2018

In-Depth: Prop Regs Address Adjustment of Tax Attributes Under Centralized Partnership Audit Rules. 3/2018

In-Depth Analysis: Section 199A Deduction for Qualified Business Income (Downloadable) 01/2018

Practice Aid: Three New TCJA Quick Reference Guides (Downloadables) 01/2018

In-Depth Article Form 1099 and Form W-2 Reporting Deadlines Fast Approaching 01/2018

CPA Client Letter: Requirement to File Forms 1099 01/2018

IRS Finalizes Rules on Opting Out of Centralized Partnership Audit Rules. 01/2018

IRS Issues Updated Withholding Tables; Taxpayers Could See Changes by February. 01/2018

Prepaid 2018 Real Property Taxes Are Deductible in 2017 If Assessed and Paid in 2017. 01/2018

In-Depth Article: Parker's Explanation of Tax Cuts and Jobs Act of 2017 (TCJA). 12/27/2017

CPA Client Letter: Tax Cuts and Jobs Act (TCJA) for INDIVIDUALS 12/27/2017

CPA Client Letter: Tax Cuts and Jobs Act (TCJA) for BUSINESSES 12/27/2017

Parker's Analysis of TCJA Conference Report and Final Version of the Tax Bill. 12/19/2017

Conference Committee Releases Text of Final Version of Tax Bill. 12/16/2017

The Latest: Conference Committee Reaches Deal on Tax Bill; Votes Expected Next Week. 12/14/2017

IRS Expands Relief for Late Actions by Partnerships and Certain Other Entities. 12/2017

In-Depth Article: Parker's Explanation of the Senate Tax Bill (TCJA 2017). 12/2017

In-Depth Article: 2017 Tax Planning for Individuals. 11/2017

CPA Client Letter: 2017 Year-End Tax Planning for INDIVIDUALS. 11/2017

CPA Client Letter: 2017 Year-End Tax Planning for BUSINESSES. 11/2017

In-Depth Article: 32 Key Differences Between the House and Senate Tax Reform Bills. (Updated) 11/2017

In-Depth Article: Parker's Explanation of the House Tax Reform Bill (TCJA 2017). 11/2017

Joint Committee on Taxation's Excellent, In-Depth Summary of the Tax Bill. 11/2017

IRS Releases 2018 Pension and Retirement COLAs. 10/2017

Section 2704 Regs Withdrawn; IRS Priority Guidance List More Regs on the Chopping Block. 10/2017

IRS Cannot Add Interest and Penalties to Criminal Restitution Award. 10/2017

Eleventh Circuit Affirms Tax Court: Sale of Media Company Lacked Valid Business Purpose. 10/2017

In-Depth Article: Disaster Tax Relief Becomes Law; Provides Enhanced Casualty Loss Deductions and Other Tax Breaks to Hurricane Victims. 10/2017

CPA Sample Client Letter: Maria Disaster Tax Relief. Updated 10/2017

CPA Sample Client Letter: Harvey Disaster Tax Relief. Updated 10/2017

CPA Sample Client Letter: Irma Disaster Tax Relief. Updated 10/2017

Taxpayer Can File Joint Return After Original Return Erroneously Reported Single Status. 10/2017

In-Depth Article: GOP Releases Tax Reform Blueprint. 10/2017

IRS Offers Relief for Partnerships, REMICS, and Partners That Missed New Return Due Dates. 09/2017

Most Popular: Obamacare Repeal Is Back: Senate Gears up for Final 2017 Repeal Push. 09/2017

IRS Grants Tax Relief to Hurricane Victims; Retirement Plan Rules Relaxed. 09/2017

CPA Sample Client Letter: Harvey Disaster Tax Relief. 09/2017

CPA Sample Client Letter: Irma Disaster Tax Relief. 9/2017

In-Depth: IRS Announces Tax Relief for Victims of Hurricane Harvey. 09/2017

Royalty Payments Reclassified as Excess Roth IRA Contributions under Substance over Form Doctrine. 08/2017

In-Depth: Corporation's Intercompany Transactions with CFCs Result in Income Recognition. 08/2017

Obamacare Repeal Strikes Out in Senate. What's Next? 08/2017

Firefighter Is Taxable on Disability Retirement Converted to a Service Retirement. 07/2017

Court Addresses Issue of Whether Filing Form 1040 Tolls Statute on Unfiled Form 945. 06/2017

Treasury Department Moves Forward on Eliminating Unnecessary Tax Regulations. 06/2017

In-Depth: Senate Unveils Draft of BCRA of 2017; Retains Much of House Healthcare Bill. 06/2017

House Passes Mobile Workforce State Income Tax Simplification Act of 2017. 06/2017

Doctor Escapes Penalty for Inaccurate Returns by Proving Reliance on Return Preparer. 06/2017

In-Depth: IRS Issues Simplified Procedure for Obtaining Extension to Make Portability Election. 06/2017

Court Invalidates Fee Requirement for Preparer Tax ID Numbers. 06/2017

Complaint Filed After Phone Call With IRS Agent Is Broadcast Live on Popular Radio Show. 06/2017

House Passes Health Care Bill by Slim Margin; Senate Hints That It Will Rewrite the Bill. 05/2017

IRS Updates Automatic Accounting Method Change Procedures. 05/2017

IRS Clarifies 2015 Changes to Section 179 Expensing and Bonus Depreciation. 05/2017

Appeals Court Affirms Disbarment of Attorney by Tax Court. 05/2017

Trump Administration Releases Outline of Tax Reform Plan. 05/2017

Wife Escapes Liability for Fraud Penalties with Respect to Husband's Illicit Business. 04/2017

Tax Organizations Call on Congress to Improve IRS Services to Tax Practitioners. 4/2017

Jury Convicts Former CFO of Florida Resorts of Tax Offenses, Conspiracy, and Bank Fraud. 4/2017

Court Rejects IRS Attempt to Recover Home Sale Proceeds from Debtor's Wife. 4/2017

Individual Can Ask Bankruptcy Court for Innocent Spouse Relief; Relief Not Limited to Tax Court. 4/2017

Disbarred Attorney Isn't Subject to IRS Oversight With Respect to Tax Return Prep. 4/2017

Taxpayer Had No Legitimate Expectation of Privacy in Records Held by CPA. 3/2017

D.C. Circuit Shoots Down Preparer's Claim Relating to Suspension to Practice Before IRS. 3/2017

Amicus Brief Couldn't Sway Supreme Court to Hear Bankruptcy Discharge Case. 3/2017

Pursuant to Executive Order, IRS Won't Reject Returns That Don't Provide Health Insurance Info. 2/2017

Tie-Breaker Rule Prevents Grandmother from Claiming Grandkids as Dependents. 2/2017

Return Preparer Liable for Penalty After Failing to Perform Due Diligence. 2/2017

Tax Court Petition Received Eight Days After Deadline Nevertheless Treated as Timely Filed. 2/2017

IRS Changes Position on Claiming Childless EIC; Amended Returns May be in Order. 2/2017

In-Depth: Proposed Regs Update Rules for Claiming Dependency Exemption and Other Tax Benefits. 2/2017

An In-Depth Look: Steep IRS Penalties Put a Premium on Timely, Accurate 1099 Reporting. 1/2017

CPA Sample Client Letter: Requirement to File Forms 1099. 1/2017

An In-Depth Look: Top Tax Developments of 2016. 1/2017

Standard Mileage Rates Decrease in 2017 for Business, Medical, and Moving Purposes. 12/2016

21st Century Cures Act Allows Small Employers to Offer Health Reimbursement Arrangements. 12/2016

Exchange of Property Between Related Parties Doesn't Qualify as a Like-Kind Exchange. 11/2016

In-Depth Article: Republican Election Sweep Sets the Stage for Major Tax Changes in 2017. 11/2016

In-Depth Article: 2016 Year-End Tax Planning for Businesses. 11/2016

In-Depth Article: 2016 Year-End Tax Planning for Individuals. 11/2016

CPA Client Letter: 2016 Year-End Tax Planning for INDIVIDUALS.11/2016

CPA Client Letter: 2016 Year-End Tax Planning for BUSINESSES. 11/2016

Social Security Wage Base to Increase Sharply in 2017. 10/2016

In-Depth: IRS Revamps Partnership Disguised Sale Rules and Partnership Liability Regs. 10/2016

IRS Rejects LLC Member's.. Income Attributable to Capital Isn't Self-Employment Income. 10/2016

Pastor's Vow of Poverty Didn't Insulate Him from Federal Income Taxes. 10/2016

IRS Can Abate Penalties Where Taxpayer's Dementia Causes Failure to File Returns. 10/2016

Teacher Entitled to Deductions for Home Office Used for Administrative Assignments. 10/2016

In-Depth: IRS Releases Audit Technique Guide on Capitalization of Tangible Property. 9/2016

IRS Addresses Retroactive Application of Bonus Depreciation Extended by PATH. 9/2016

Payment of S Shareholder's Personal Expenses Were Loan Repayments, Not Wages. 9/2016

Ninth Circuit Affirms Home Builder's Use of Completed Contract Method for Planned Community. 9/2016

Tax Court Grants Drug Store Significant Latitude in Structuring 1031 Exchange. 8/2016

New IRS Procedure Lets Taxpayers Self-Certify Eligibility for Waiver of 60-Day Rollover Requirement. 8/2016

Accounting Manager Could Deduct Costs of Pursuing Executive MBA Degree. 8/2016

Texas Tycoon Liable for Over $1 Billion to IRS for Using Offshore Entities to Avoid Taxes. July 2016

IRS Rules that Birth of Second Child was "Unforeseen Circumstance" for Purpose of Section 121... July 2016

Proposed Premium Tax Credit Regs Address Opt-Out Payments, Credit Eligibility. July 2016

Final and Temp Regulations Issued on Section 501(c)(4) Reporting Requirements. July 2016

Debt on Real Property Primarily Held for Sale to Customers Not Eligible for Exception from COD... June 2016

Taxpayer Met Requisite Hours to be a Real Estate Professional; Passive Loss Rules Not Applicable. June 2016

Court Looks to NOL Carryover Rules to Deny Taxpayer's Late Husband's AMT Credit Carryover. May 2016

Third Circuit: All-Events Test Allows Business to Deduct Unredeemed Loyalty Perks. May 2016

Seventh Circuit Reverses Tax Court, Allows Losses from Horse-Racing Activity. April 2016

IRS Provides Transition Relief Regarding Changes to the Work Opportunity Tax Credit. March 2016

IRS Issues Proposed Regs on Estate Basis Reporting; AICPA Pushes for Deadline Extension. March 2016

IRS Finalizes New Form 8971 for Reporting Estate Distributions; Filing Deadline to March 31. February 2016

In-Depth: 1099 Reporting Takes on New Prominence as Sharp Penalty Increases Take Effect. January 2016

S Corp Incurs Hefty Tax Penalties for Failure to Report Welfare Benefit Fund on Form 8886. 6/15/2015

IRS Extends Time to File Forms 3115 for Some Taxpayers & Tweaks Earlier Guidance. 6/12/2015

Tax Court: Gain from Sale of Land Held for Development was Ordinary Income. 6/11/2015

Tax Court: Lackluster Attempts to Rent Vacation Condo Precludes Deductions. 6/9/2015

IRS to End Section 4980D Healthcare Penalty Relief on June 30. 6/8/2015

CPA Incorrectly Claimed Basis Step-Up for Shares Transferred to Nonresident Alien Wife. 6/4/2015

Tax Court: Ongoing Litigation Precludes Deduction of Casualty Loss from House Fire. 6/3/2015

Charitable Tax Deduction Permitted for Bargain Sale of Property to Retirement Home Developers. 6/1/2015

IRS Issues Proposed Regs Clarifying Code Section 1022 Carryover Basis Rules. 5/26/2015

Portion of Disability Retirement Payments Based on Years of Service were Taxable. 5/24/2015

Long Delay in Loan Enforcement Didn't Establish Taxpayer had Cancellation of Debt Income. 5/23/2015

Taxpayer Can't Deduct Back-Alimony Paid Pursuant to State Court's Final Judgement. 5/20/2015

IRS Clarifies Timing of Refund Claims for Foreign Tax Deductions and Credits. 5/15/2015

IRS Rules on Tax Consequences of "Triple Drop and Check" Reorganizations. 5/10/2015

Senate Finance Committee Unanimously Approves Changes to Section 529 Plans. 5/7/2015

Can't Claim Nonresident State Taxes on Partnership Income as Above-the-Line Deductions. 4/30/2015

Accrued Vacation and Sick Leave Payment Upon Retirement Not Excludable as Worker's Comp. 4/29/2015

Tax Court: Travel Time Puts Taxpayer Over the Top for Real Estate Professional Status. 4/28/2015

In-Depth: Allocation of Tax Credits to Minority Partner Deemed a Disguised Sale. 4/27/2015

IRS Relies on Self-Rental Rule to Treat S Corp's Rental Income as Nonpassive. 4/26/2015

Not a Hobby: Tax Court Disregards Horse Farm's Staggering History of Losses. 4/3/2015

Tax Court: Doctor's Bonus from Wholly Owned Surgical Center Not Reasonable. 4/2/2015

Good-faith Reliance on Attorney Absolves Retiree of Sham Transaction Tax Penalties. 3/30/2015

Passive S Corp Owner Materially Participates in Loss Year, Reaps $5.2M Tax Benefit. 3/29/2015

An In-Depth Look: IRS Releases Detailed FAQs Explaining Repair Regulations. 3/14/2015

IRS Provides Transition Relief from Staggering $36,500 per Employee Healthcare Penalty. 3/3/2015

Breaking: IRS Clarifies Confusion Over Form 3115 Filing Requirements And Small Businesses. 2/14/2015

IRS Announces Penalty Relief Relating to Premium Tax Credit Advance Payments. 1/30/2015

Late Filed 1040s are Not "Returns" Under Bankruptcy Discharge Exception. 1/29/2015

In-Depth: As Tax Deadline Approaches, Stakes Remain High on 1099 Reporting. 1/17/2015

Practice Aid: CPA Client Letter: Requirement to File Forms 1099. 1/17/2015

IRS Releases Guidance on Tax Preparer Best Practices for Determining ACA Penalties. 1/16/2015

IRS Clarifies Who Gets Mortgage Interest Deductions in Three Nettlesome Scenarios. 1/7/2015

Taxpayers' Lodging Expenses Allowed; New York Apartment Was Not Tax Home. 1/4/2015

Top 10 Tax Developments of 2014: Drama, Confusion and Eleventh Hour Decisions. 1/1/2015

Ninth Circuit Rejects Valuation of Partnership Interest Based on Hypothetical Asset Sale. 12/27/2014

New Law Provides Tax-Favored Savings Plans for Disabled Individuals. 12/23/2014

Practice Aid: CPA Client Letter Regarding 2014 TIPA For Businesses. 12/26/2014

Tax Extender Bill Leaves Five Tax Breaks in the Dust. 12/22/2014

In-Depth: Tax Extenders Bill Passes Congress, President Expected to Sign into Law. 12/18/2014

An In-Depth Look: House Passes Tax Extenders Bill, Possibly Breaking Year-Long Impasse. 12/5/2014

Taxpayer Denied Mortgage Interest Deduction - Equitable Ownership Claim Rejected. 11/15/2014

A Practical Guide: Perfecting Your Tax Research Techniques. 11/1/2014

Year-End Tax Planning for INDIVIDUALS in Light of Uncertainty Regarding Tax Extenders. 11/1/2014

Practice Aid: Sample CPA Client Letter: 2014 Year End Tax Planning for INDIVIDUALS. 11/1/2014

Final Regs Provide Safe Harbor for Local Lodging Expenses. 10/17/2014

Practice Tip: Tax Court Mostly Agrees with Taxpayer on Research Tax Credit. 10/14/2014

Reliance on Tax Attorney's Oral Advice Negates Penalty on Tax Understatement. 09/18/2014

IRS Issues Nonacquiescence in Employment Tax Withholding Case. 09/17/2014

Exclusion of Airline Ticket Award from Income Doesn't Fly with IRS. 09/09/2014

An In-Depth Look: Tax Court Rejects IRS's Excessive Valuation of Estate's Closely Held Stock. 08/21/2014

Caring for Wife with Alzheimers Didn't Suspend Statute of Limitations for Tax Refund. 07/05/2014

Fifth Circuit Rejects Tax Court's Enforcement of 40 percent Penalty. 07/02/2014

IRS Regs. Allow Alternative Simplified Credit Election on Amended Tax Returns. 07/01/2014

Circular 230 Regs Create a Single Set of Standards for All Written Tax Advice. 06/24/2014

Frivolous Tax Return Penalties Survive Taxpayer's Death. 06/17/2014

Final Regs Require Estates and Trusts to Unbundle Fees; Beneficiaries Could See Tax Increases. 06/03/2014

Husband's Joint Tax Return Negated by Wife's Subsequently Filed Separate Return. 06/03/2014

Third Circuit Opens the Door for Reasonable Cause Defense to Late Tax Payment Penalty. 05/28/2014

IRS Announces HSA Inflation Adjustment Amounts for 2015. 05/20/2014

Ninth Circuit Remands Case to Consider Novel Limitations Period Argument. 05/19/2014

Taxpayer Uses Mitigation Rules to Obtain Refund from Closed Tax Year. 05/09/2014

Court's Rejection of IRS Position on Horse-Related Activity Saves Taxpayer $800,000. 05/08/2014

IN-DEPTH: Interpretation of At-Risk Rules on LLC Debt Guarantees. 04/24/2014

Preparing a Tax Return for a Disabled Veteran - A Step by Step Guide. 04/01/2014

IN-DEPTH: Failure to File Joint Return Precludes Rental Loss Deductions. 03/29/2014

Supreme Court Holds That Severance Payments Are FICA Wages. 03/27/2014

IN-DEPTH: Home Builder Triumphs over IRS; Tax Court Allows Deferral of Millions. 02/28/2014

Complying with Court Order Wasn't Good Enough to Get Dependency Deduction. 02/27/2014

TRENDING: Final IRS Regs Delay Employer-Mandate for Some Medium-Sized Businesses. 02/2014

Form 1099 Questions on Tax Forms Continue to Plague Practitioners. 01/2014

IN-DEPTH: IRS Draft Instructions for Form 8960 Plays Down Gaps in NIIT Guidance. 01/2014

Grad School Deduction Disallowed Taxpayer Was Not Established in a Trade or Business. 01/2014

IN-DEPTH: IRA Withdrawals Pursuant to Forged Signatures by Wife Aren't Taxable to Husband. 01/2014

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

Final and Prop. Regs on 3.8% Net Investment Income Tax; Rethinks Rules for Dispositions. 11/27/2013

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

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

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

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

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

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

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

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

IN-DEPTH: 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

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

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

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

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

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

A Practical Guide to Perfecting Your Tax Research Techniques and Assessing Reasonable Tax Return Filing Positions (Contributing Author: Peter J. Scalise) 8/2/2013

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

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

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

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

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

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

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

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

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

IN-DEPTH: The Additional .9% Medicare Tax 12/07/2012

IN-DEPTH: The 3.8% Net Investment Income Tax 12/06/2012

New 3.8 Percent Tax on Investment Income and .9 Percent Additional Medicare Tax 12/02/2012

Tax Court Decides If Taxpayer's Coaching Business is a Hobby 11/24/2012

Supreme Court Declines to Review S Corp Reasonable Compensation Case 10/22/2012

S Corp Owner Liable for Tax on Entire Vested Accrued Benefit in ESOP 10/23/2012


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