|
| |
Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| The Truth About The New Disclosure Opportunity. |
Feingold, Daniel |
|
Nov 19, 2009 |
844 |
| Third-party tax opinion letters held by IRS are not discoverable. |
Beavers, James |
|
Nov 1, 2009 |
999 |
| TIEA with France. |
|
Brief article |
Nov 1, 2009 |
67 |
| TIEAs with 4 countries. |
|
Brief article |
Nov 1, 2009 |
174 |
| DC currents: tax practitioners face increasing regulation. |
Stromsem, William R. |
|
Nov 1, 2009 |
1079 |
| TIEA with Monaco. |
|
Brief article |
Nov 1, 2009 |
84 |
| New Zealand Tax Deal. |
|
|
Oct 28, 2009 |
385 |
| Guernsey Signs TIEA With Australia. |
|
|
Oct 9, 2009 |
354 |
| Report on foreign bank and financial accounts: compliance and controversy. |
Sinclair, Kirk |
|
Oct 1, 2009 |
1775 |
| Disclosure consent under (section) 7216: IRS rules effective Jan. 1,2009,delineate more strictly tax return preparers' duties to safeguard taxpayer information from unauthorized disclosure or use. IRC (section) 7216 imposes criminal penalties on the unauthorized use of taxpayer information. |
Schreiber, Gerard H., Jr. |
|
Oct 1, 2009 |
561 |
| The Liechtenstein Disclosure Facility. |
Markovitz, Justine |
|
Aug 26, 2009 |
738 |
| UK Government: Guernsey Sets The Example For Others To Follow. |
|
|
Jul 27, 2009 |
454 |
| Textron: a still uncertain future for tax accrual workpapers. |
Hodes, Rochelle L.; Trainer, Corina |
|
Jul 1, 2009 |
835 |
| The National Taxpayer Advocate's annual report to Congress. |
Chambers, Valrie |
|
Jul 1, 2009 |
1001 |
| Report of Foreign Bank and Financial Accounts: significant revisions and severe penalties. |
Pasmanik, Philip T.; Sullivan, Neil A.J. |
|
Jul 1, 2009 |
2201 |
| Establishing substantial authority for undisclosed tax positions. |
Nash, Claire Y.; Parker, James |
|
Jun 1, 2009 |
7016 |
| FBAR penalties reduced for six months. |
Sullivan, Neil A.J. |
|
Jun 1, 2009 |
669 |
| New tax preparer rules for disclosure and use of return information. |
Bhikha, Nayan; Eldridge, Paul W.; Dolan, Michael P.; Snow, Danny; Michnay, Ruth Ann; Miller, John |
|
May 1, 2009 |
8108 |
| Reporting regs issued for employer-owned life insurance. |
Earles, Melanie J. |
|
Mar 1, 2009 |
461 |
| New material adviser reporting rules. |
Nevius, Alistair M. |
|
Mar 1, 2009 |
302 |
| Textron - First Circuit Holds That Tax Accrual Workpapers Are Protected Work Product But Creates Uncertainty Regarding Waiver. |
Monahan, Mary |
Case overview |
Feb 5, 2009 |
1138 |
| New regs. govern overseas disclosure and use of taxpayer information. |
Jamouneau, Greg |
|
Feb 1, 2009 |
1173 |
| New transaction of interest identified. |
Jamouneau, Greg |
|
Feb 1, 2009 |
1548 |
| DC currents: private companies and FIN 48. |
Stromsem, William R. |
|
Feb 1, 2009 |
1699 |
| Tax preparer and taxpayer reporting standards equalized. |
Beavers, James |
|
Dec 1, 2008 |
998 |
| Temp. regs. give guidance on return preparer information disclosures. |
Nevius, Alistair M. |
|
Sep 1, 2008 |
290 |
| Disclosure under the preparer penalty prop. regs. |
Galvin, Karen E. |
|
Sep 1, 2008 |
1071 |
| An analysis of the new preparer penalty proposed regulations. |
Tillinger, Janet W. |
|
Sep 1, 2008 |
7354 |
| When is a foreign entity relevant for U.S. entity classification purposes? |
Wiles, Daniel; Curran, Kevin M. |
|
Jul 1, 2008 |
1070 |
| Forms 8275 and 8275-R: how much information is enough? |
Hodes, Rochelle L.; Fernandez, Lewis J. |
|
Jul 1, 2008 |
1016 |
| Reportable transactions: when does the 90-day disclosure rule apply? |
Trainer, Corina; Hodes, Rochelle L. |
|
Jul 1, 2008 |
1070 |
| Alaska high court OKs disclosure of defense expert's tax records. |
Sileo, Carmel |
|
Jun 1, 2008 |
815 |
| Return preparers subject to new regulations. |
Nevius, Alistair M. |
|
Apr 1, 2008 |
553 |
| New rules for disclosure and use of tax return information by tax return preparers. |
Dolan, Michael P. |
|
Apr 1, 2008 |
1637 |
| Final regs. govern release of taxpayer information by preparers. |
Nevius, Alistair M. |
|
Mar 1, 2008 |
345 |
| CPAs at risk as government continues to attack abusive tax shelters. |
McGowan, John R. |
|
Mar 1, 2008 |
4460 |
| TEI-Internal Revenue Service liaison meeting. |
|
|
Mar 1, 2008 |
2867 |
| Landowner must pay more than proportional share of property taxes to be entitled to tax abatement. |
Weinberger, Alan M. |
|
Jan 1, 2008 |
459 |
| Son of boss goes into overtime. |
Schnee, Edward J. |
|
Nov 1, 2007 |
594 |
| Work product stands up to IRS summons. |
Gilman, Jeffrey |
|
Nov 1, 2007 |
543 |
| NPO compensation in the spotlight: best practices help tax-exempt entities avoid penalties. |
Spencer, Gwen |
|
Oct 1, 2007 |
1844 |
| California FTB Offers 60-Day Period For Taxpayers To Complete Reportable Transaction Disclosure Statements In Order To Avoid Penalties. |
|
|
Aug 28, 2007 |
887 |
| Tax controversy in the post-shelter era. |
Gibbs, Lawrence B. |
|
May 1, 2007 |
3477 |
| US-NETH. Antilles tiea. |
|
Brief article |
May 1, 2007 |
97 |
| Obtaining disclosure from the IRS - why it's important and how to do it. |
Galotto, John A.; Pai, Neeraj |
|
Mar 1, 2007 |
7199 |
| Concealing Or Confessing: The Voluntary Disclosures Program. |
Novoselac, Stevan |
|
Jan 29, 2007 |
916 |
| All Good Things Must Come To An End - Section 409A Tax Reporting And Withholding Requirements Are Now Effective. |
|
|
Dec 28, 2006 |
3217 |
| Avoiding penalties when reporting damage awards and settlements: four steps CPAs can take. |
Laffie, Lesli S. |
|
Aug 1, 2006 |
543 |
| Accounting for uncertainty in income taxes - the effect of FASB Interpretation No. 48. |
Davis, Paige L. |
|
Jul 1, 2006 |
4529 |
| New U.S. reporting requirements for foreign multinationals. |
Boyd, Amy |
|
Jul 1, 2006 |
1109 |
| Pattern evidence in tax shelter litigation. |
Trainer, Corina |
|
Jul 1, 2006 |
799 |
| IRS treats protective disclosures inconsistently. |
Simmens, Todd |
|
Jul 1, 2006 |
1549 |
| eDisclosure: best practices. |
Plave, Lee |
|
Jul 1, 2006 |
1842 |
| TEI opposes public disclosure of corporate tax returns. |
|
|
May 1, 2006 |
2477 |
| Hedge identification and timing rules - traps for the unwary. |
Ricks, Jo Lynn |
|
Mar 1, 2006 |
2028 |
| Tax Executives Institute - U.S. Department of Treasury Office of Tax Policy liaison meeting: February 8, 2006. |
|
|
Mar 1, 2006 |
5291 |
| Tax Executives Institute - Internal Revenue Service large and mid-size business division liaison meeting: February 7, 2006. |
|
|
Mar 1, 2006 |
3686 |
| IRS releases 2005 guidelines for "adequate disclosure". |
O'Driscoll, David |
|
Feb 1, 2006 |
1971 |
| Circular 230: is the hysteria over? |
MacIvor, Alexis A. |
|
Jan 1, 2006 |
5767 |
| TEI comments on Multistate Tax Commission draft model uniform statute: September 27, 2005. |
|
|
Nov 1, 2005 |
2851 |
| Supplemental letter on Multistate Tax Commission draft model uniform statute: October 18, 2005. |
|
|
Nov 1, 2005 |
523 |
| The perfect storm gathers: recent announcements by the IRS coupled with the climate of increased law enforcement call into question continuing vitality of announcement 2002-63 regarding tax accrual workpapers. |
Carlberg, Russell L. |
|
Nov 1, 2005 |
7682 |
| Common Schedule M-1 adjustments. |
Hinkley, Rachael |
|
Oct 1, 2005 |
1965 |
| Reportable transactions - what tax advisers need to know. |
Schaefer, Rene C. |
|
Sep 1, 2005 |
2954 |
| Schedule M-3: closing the corporate book-tax gap. |
Killion, David |
|
Jul 1, 2005 |
4972 |
| Reporting and disclosing foreign financial accounts. |
Jacobs, Vernon K. |
|
Jun 1, 2005 |
4235 |
| AJCA penalties for noncompliance with reportable transaction regs. |
Brennan, James E. |
|
Apr 1, 2005 |
2256 |
| IRS guidance on reportable transaction disclosure penalties. |
O'Driscoll, David |
|
Apr 1, 2005 |
935 |
| IRS guidance on reportable transaction understatement penalties. |
O'Driscoll, David |
|
Apr 1, 2005 |
1010 |
| Lessons learned about reportable transactions and implications for the 2004 filing seasons. |
Hummel, Rona Faust |
|
Mar 1, 2005 |
5760 |
| New reportable transaction guidance. |
Auclair, David |
|
Feb 1, 2005 |
1135 |
| IRS releases 2004 guidelines for "adequate disclosure". |
O'Driscoll, David |
|
Feb 1, 2005 |
1487 |
| Disclosure of reportable transactions: tax shelter registration. |
Manning, Paul |
|
Jan 1, 2005 |
915 |
| Modifications of actions to enjoin certain conduct related to tax shelters and reportable transactions. |
Manning, Paul |
|
Jan 1, 2005 |
99 |
| Modifications of substantial understatement penalty for nonreportable transactions. |
Manning, Paul |
|
Jan 1, 2005 |
130 |
| Modified accuracy-related penalty for listed transactions and other reportable transactions. |
Manning, Paul |
|
Jan 1, 2005 |
957 |
| Penalty for failing to disclose reportable transactions. |
Manning, Paul |
|
Jan 1, 2005 |
520 |
| LLCs eligible for voluntary disclosure program. |
|
Brief Article |
Dec 1, 2004 |
83 |
| CBA: get it in writing: clients must grant written permission before you disclose. |
Allen, Bruce C. |
|
Dec 1, 2004 |
814 |
| Illinois's new tax shelter rules. |
Zoellick, Todd |
|
Nov 1, 2004 |
2607 |
| The new penalty regime finally arrives: proceed with caution! |
Beller, Herbert N. |
|
Nov 1, 2004 |
7629 |
| California taxpayer disclosure requirements. |
Amitay, Sharlene |
|
Sep 1, 2004 |
3189 |
| Executive compensation reporting and taxation of automatic excess-benefit transactions. |
Patton, Travis L. |
|
Jul 1, 2004 |
954 |
| Finance Ministry Decree On Redundancy Payments. |
|
|
Jun 7, 2004 |
715 |
| The final tax shelter disclosure rules: reporting, registration, and list maintenance requirements. |
Vogelsang, Stephen G. |
|
May 1, 2004 |
2782 |
| DOL correction and compliance programs. |
Wasserstrum, David |
|
May 1, 2004 |
1558 |
| What I've learned: transparency, taxes, and the push for a better tax system. |
Olson, Pamela F. |
|
May 1, 2004 |
5273 |
| Reporting interests in foreign bank and financial accounts. |
Gimbert, Richard |
|
Mar 1, 2004 |
1449 |
| Sarbanes-Oxley section 404 compliance - a pragmatic approach for corporate tax departments. |
Fast, John |
|
Jan 1, 2004 |
1000 |
| Information-reporting guidance for payments in lieu of dividends. |
Levy, Marc |
|
Jan 1, 2004 |
1230 |
| IRS releases 2003 guidelines for "adequate disclosure". |
O'Driscoll, David |
|
Jan 1, 2004 |
1234 |
| Reporting common foreign transactions of U.S. clients. |
Jacobs, Vernon K. |
|
Dec 1, 2003 |
3067 |
| Tax shelters. |
Laffie, Lesli S. |
|
Nov 1, 2003 |
970 |
| A practical guide to Sarbanes-Oxley. |
Goodman, George R. |
|
Oct 1, 2003 |
5874 |
| Common pitfalls in information reporting. |
Ely, Mark H. |
|
Oct 1, 2003 |
619 |
| Tax accrual workpapers: IRS efforts to obtain them, corporate strategies to protect them. |
Gawlik, Gregory J. |
|
Sep 1, 2003 |
9454 |
| Disclosure of confidential transactions: August 8, 2003. |
|
|
Sep 1, 2003 |
3792 |
| Possible legislative proposals of Virginia Department of Taxation: September 22, 2003. |
|
|
Sep 1, 2003 |
1254 |
| Voluntary disclosure: minimizing preexisting state tax liabilities. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2003 |
850 |
| Case study: the JCT's Enron report sheds light on the book vs. tax debate. |
Nellen, Annette |
|
Aug 1, 2003 |
2151 |
|
