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Articles
1-300 out of 499 article(s) next
| Title |
Author |
Type |
Date |
Words |
| Simplified home office deduction safe harbor now available. |
|
|
Apr 1, 2013 |
392 |
| Developments in individual taxation. |
Fava, Karl L.; Horn, Jonathan; Moore, Daniel T.; Morrow, Susanne; Nellen, Annette; Newman, Teri E.; |
|
Mar 1, 2013 |
7556 |
| Ninth Circuit agrees farming activity is partnership. |
Upshaw, Alice A. |
|
Feb 1, 2013 |
404 |
| IRS illustrates employee reimbursement plans. |
Spyker, Deborah; Gorman, Mary |
|
Jan 1, 2013 |
1315 |
| Prop. Regs. provide guidance on meals and entertainment expenditures. |
Cohen, Andrew; Rubin, Craig |
|
Dec 1, 2012 |
1147 |
| Organizational and startup costs for single-member LLCs. |
Colwell, Seth M. |
|
Dec 1, 2012 |
900 |
| Nonrefundable milestone fees do not qualify as success-based. |
Koppel, Michael D. |
|
Dec 1, 2012 |
355 |
| Prop. regs. clarify application of meal and entertainment deduction limit. |
|
|
Oct 1, 2012 |
675 |
| Prop. regs. clarify who is subject to limit on meal and entertainment expenses. |
|
|
Oct 1, 2012 |
676 |
| Final regs. issued on entertainment use of business aircraft. |
|
|
Oct 1, 2012 |
555 |
| Appeals Court invalidates associated-property Regs. |
|
|
Sep 1, 2012 |
649 |
| Deductibility of LEED certification costs. |
Ypma, Joel |
|
Sep 1, 2012 |
1572 |
| Taxability of employer-provided educational assistance. |
Cheney, E. Drew |
|
Aug 1, 2012 |
1451 |
| Deducting employee MBA expenses. |
Medina, Joseph; LaGarde, Stephen |
|
Jul 1, 2012 |
2146 |
| Prop. Regs. allow local lodging deduction. |
|
|
Jul 1, 2012 |
407 |
| Prop. regs. allow taxpayers to deduct certain local lodging expenses. |
Nevius, Alistair M. |
|
Jul 1, 2012 |
389 |
| The research credit and deduction for passthrough entities. |
Anderson, Kevin D. |
|
May 1, 2012 |
1495 |
| Tangible property regulations. |
Anderson, Kevin D. |
|
May 1, 2012 |
1132 |
| Guidance issued on interest exceeding acquisition and home equity indebtedness limitations. |
Anderson, Kevin D. |
|
May 1, 2012 |
1325 |
| Better odds for pro gamblers' business deductions: Tax Court rules Sec. 162(a)expenses can exceed gross receipts from wagers. |
Chiang, Wei-Chih; Reed, Randy |
|
Apr 1, 2012 |
2762 |
| Timing of deduction for bonus accruals under pooled arrangements. |
Villella, Cody; Tucker, Natalie |
|
Apr 1, 2012 |
1542 |
| Temporary regs distinguish capital improvements from repairs. |
Bonner, Paul |
|
Mar 1, 2012 |
1011 |
| Tangible property costs and repair expenditures Regs. |
Nevius, Alistair M. |
|
Mar 1, 2012 |
1295 |
| 2012 standard mileage rates. |
|
Brief article |
Jan 1, 2012 |
133 |
| Tenth Circuit remands employee-spouse case to Tax Court. |
Reichert, Charles J. |
|
Dec 1, 2011 |
747 |
| Different tax results for two horse breeders. |
Reichert, Charles J. |
|
Nov 1, 2011 |
662 |
| Medical deduction allowed for in-home personal care. |
Pannese, Danny A. |
|
Oct 1, 2011 |
540 |
| Final regs. govern election to deduct business start-up expenses. |
Nevius, Alistair M. |
|
Oct 1, 2011 |
439 |
| Final regs. simplify reduced research credit election. |
Nevius, Alistair M. |
|
Oct 1, 2011 |
521 |
| Deduction for cat expenses gets second life. |
Reichert, Charles J. |
|
Sep 1, 2011 |
684 |
| Transaction cost considerations: Rev. Proc. 2011-29 and other related matters. |
Mittman, Matthew J.; Brecht, Thomas J. |
|
Sep 1, 2011 |
2506 |
| Charitable deduction allowed for expenses of cat rescue organization volunteer. |
Beavers, James A. |
|
Aug 1, 2011 |
1511 |
| Request for accounting method change for prepaid expenses denied. |
Beavers, James A. |
|
Jul 1, 2011 |
1324 |
| Expense does not qualify as compensation but does qualify as theft loss. |
Beavers, James A. |
|
Jun 1, 2011 |
1285 |
| Violation of public policy and the denial of deductions. |
Schnee, Edward J.; Seago, W. Eugene |
|
May 1, 2011 |
8094 |
| Case study: capitalizing a corporation with loans from shareholders. |
Ellentuck, Albert B. |
|
May 1, 2011 |
1383 |
| The estate tax dilemma: protecting the interest expense deduction on estate loans. |
Weber, Neal A. |
|
Apr 1, 2011 |
1479 |
| Overcoming tradeoffs in the taxation of punitive damages. |
Markel, Dan |
|
Mar 1, 2011 |
24829 |
| Some forbearance payments deductible, some not. |
Reichert, Charles J. |
|
Feb 1, 2011 |
746 |
| How the IRS examines repair and maintenance costs. |
Nevius, Alistair M. |
|
Feb 1, 2011 |
567 |
| Congress passes new rules for cell phones, but how much did the rules change? |
Martin, Jeffrey A. |
|
Feb 1, 2011 |
1344 |
| Deductibility of forbearance payments. |
Dabrowska, Anita |
|
Feb 1, 2011 |
1257 |
| New IRS audit technique guide for examination of repair and maintenance costs. |
Fitzpatrick, Ellen |
|
Feb 1, 2011 |
2132 |
| Deductibility of work-related educational expenses. |
Robertson, Patricia Quinn; Dancer, W. Terry |
|
Dec 1, 2010 |
2812 |
| Displaced workers and deduction for travel expenses. |
Prieto, Tom |
|
Dec 1, 2010 |
1138 |
| Small Business Jobs and tax bill enacted. |
Nevius, Alistair M. |
|
Dec 1, 2010 |
1572 |
| Deepwater Horizon and Sec. 162. |
Pratt, Jenifer |
|
Dec 1, 2010 |
1191 |
| Classification as a statutory employee. |
Zimmerman, John C.; McCaslin, Tom |
|
Dec 1, 2010 |
5310 |
| Tax Court rules on medical necessities. |
Jones, Lynn Comer |
|
Oct 1, 2010 |
3402 |
| Maximizing the section 199 deduction: starting this year, the domestic manufacturing deduction increases to 9% of income from eligible activities. |
Karnis, Daniel |
|
Sep 1, 2010 |
2813 |
| QSubs included in definition of S Corp. for purposes of Sec. 291(a)(3). |
O'Connell, Frank J., Jr. |
|
Sep 1, 2010 |
1300 |
| Tax treatment of expenses incurred by individuals temporarily out of work. |
Kelley, Claudia L.; Pollard, William B. |
|
Sep 1, 2010 |
4269 |
| QSub bank's tax-exempt bond expense deductible. |
Schnee, Edward J. |
|
Jun 1, 2010 |
589 |
| Final regs. govern deductibility of state legislators' deemed living expenses. |
Nevius, Alistair M. |
|
Jun 1, 2010 |
460 |
| IRS issues fifth directive on the allocation of mixed service costs. |
Ford, Robert; Suttora, John |
|
Jun 1, 2010 |
1634 |
| Section 2053 final regulations: continued uncertainty? |
Spallina, Robert L.; Galvani, Lauren A. |
|
Jun 1, 2010 |
3727 |
| Repairs and maintenance costs method change designated Tier I issue. |
Salza, John; Meade, Kathleen |
|
May 1, 2010 |
1342 |
| Deducting deficiency interest expense in the proper tax year. |
Zaleski, Andy; Grubbs, Ashley |
|
May 1, 2010 |
1278 |
| Health care reform adds new taxes. |
Beavers, James A. |
|
May 1, 2010 |
4305 |
| Sex-change surgery deductible medical expense. |
Wells, Jean T.; McFadden, Gwendolyn |
|
May 1, 2010 |
796 |
| Tax Court allows medical deduction for sex change operation. |
Nevius, Alistair M. |
|
Apr 1, 2010 |
562 |
| S corporation basis reductions for nondeductible expenses. |
Traum, Sydney S. |
|
Apr 1, 2010 |
1371 |
| Parent's payment on behalf of subsidiary. |
Fairbanks, Greg A. |
|
Feb 1, 2010 |
1983 |
| Treatment of prior-period expenses under Sec. 199. |
Fairbanks, Greg A. |
|
Feb 1, 2010 |
1786 |
| Recapture of sec. 179 expense deduction for passthrough entities. |
Aldrin, Clifford A. |
|
Dec 1, 2009 |
2106 |
| Accountable plan reimbursements for tools and equipment. |
Styron, W. Joey |
|
Nov 1, 2009 |
609 |
| Deducting donated services and out-of-pocket expenses. |
Ellentuck, Albert B. |
|
Nov 1, 2009 |
1189 |
| Estimates and the Cohan rule. |
Brophy, Joseph D. |
|
Oct 1, 2009 |
877 |
| Merger termination fee deductible. |
Thornton, David A.; Slivanya, James D. |
|
Sep 1, 2009 |
2180 |
| Partnership structural changes: deductibility of expenses. |
Mack, Lynda R.; Chapman, Jennifer N. |
|
Sep 1, 2009 |
1813 |
| Pre-2004 termination fee to "white knight" held deductible. |
Thompson, Steven C. |
|
Aug 1, 2009 |
824 |
| Broader interpretation of economic substance blunts deductions. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Aug 1, 2009 |
542 |
| IRS proposes easing cell phone rules. |
|
|
Aug 1, 2009 |
699 |
| Deductibility of bankruptcy costs and the origin of the claim. |
Sanders, Debra; Gill, Susan; Zuber, Jill |
|
Aug 1, 2009 |
3785 |
| Sponsorships offer opportunities for nonprofits, corporations. |
Walker, Katrina D. |
|
Jul 1, 2009 |
1126 |
| Adopting or changing a foreign corporation's accounting method. |
Hui, Irene Pik-Wah |
|
Jul 1, 2009 |
1011 |
| Revised Form 1120-F: practical issues and missed opportunities. |
Conklin, Susan J. |
|
Jul 1, 2009 |
1039 |
| Self-employment or other income? |
Spiesz, Jennifer; Harter, Charles |
|
Jul 1, 2009 |
691 |
| Itemizing personhood. |
Dagan, Tsilly |
|
Jun 22, 2009 |
17881 |
| To capitalize or to expense: how sec. 263A treats royalties. |
Suttora, John; Bender, Damon |
|
Jun 1, 2009 |
1724 |
| Unit of property for network assets. |
Holley, Darrin W.; Afeman, Lynn |
|
Jun 1, 2009 |
1201 |
| Mechanic gets bumped again. |
Reichert, Charles J. |
|
May 1, 2009 |
792 |
| Securities trader status not satisfied. |
Diehl, Kevin A. |
|
Feb 1, 2009 |
514 |
| IRS releases revised per diem rates and rules. |
Matejcak, Peter R. |
|
Feb 1, 2009 |
650 |
| Casting doubt on the accrual of interest. |
Borghino, Jeff; Cordonnier, Andrew |
|
Feb 1, 2009 |
1868 |
| Reminder: support your auto expense. |
Allison, Ali |
|
Dec 1, 2008 |
963 |
| Temp. regs. allow deemed election to expense startup, organizational costs. |
Mirpuri, Shashi |
|
Dec 1, 2008 |
802 |
| Continued trend toward state related-party expense addback. |
Sakurai, Edward |
|
Dec 1, 2008 |
1110 |
| Commuting vs. transportation: what is deductible? |
Wade, Stacy R. |
|
Oct 1, 2008 |
4494 |
| Planning opportunities with the Sec. 121 partial exclusion. |
Cockrum, Robert B.; Caban-Garcia, Maria T. |
|
Aug 1, 2008 |
6275 |
| General business provisions. |
|
|
Aug 1, 2008 |
2076 |
| Issues under proposed de minimis rule for expensing tangible property. |
Herzog, Megan |
|
Jul 1, 2008 |
1167 |
| IRS issues Prop. Regs. on capitalization of improvements to property. |
Nevius, Alistair M. |
|
Jun 1, 2008 |
332 |
| Defining a method of accounting. |
Gibbs, Paul K.; Conjura, Carol |
|
Jun 1, 2008 |
2214 |
| IRS examines treatment of restructuring costs. |
Staley, Jessica M. |
|
May 1, 2008 |
637 |
| Third Circuit silences National Muffler, pumps Chevron deference. |
Reichert, Charles J. |
|
May 1, 2008 |
762 |
| Impact of the Supreme Court's Knight decision on investment advisers. |
Schultz, Charles F. |
|
Apr 1, 2008 |
828 |
| The ongoing Sec. 67(e) controversy and the new preparer penalties. |
Janes, Craig L. |
|
Mar 1, 2008 |
3726 |
| A hard night at the casino. |
Quinn, Tina |
|
Mar 1, 2008 |
723 |
| Supreme's limit trusts' ability to subtract investment-advice costs: the U.S. Supreme Court holds that trusts are subject to a two-percent floor for subtracting investment advisory fees from their taxable income. |
Gunnarsson, Helen W. |
|
Mar 1, 2008 |
1257 |
| Tax court to rule on sex change. |
Wells, Jean T.; McFadden-Wade, Gwendalyn |
|
Dec 1, 2007 |
278 |
| Horses, houses and a profit motive. |
Thompson, Steven C. |
|
Nov 1, 2007 |
379 |
| Pot parsed from deductible expenses. |
Schnee, Edward J. |
|
Oct 1, 2007 |
346 |
| Travel deduction gets bumped. |
Reichert, Charles J. |
|
Oct 1, 2007 |
361 |
| Overlooked medical deductions abound. |
Nevius, Alistair M. |
|
Oct 1, 2007 |
519 |
| The netting of costs against income receipts (including damage recoveries) produced by such costs, without barring Congress from disallowing such costs. |
Dodge, Joseph M. |
|
Sep 22, 2007 |
35253 |
| "Symes v. Canada.". |
Buckley, Melina |
Brief article |
Sep 22, 2007 |
121 |
| Horse sense applied to startup. |
Reichert, Charles J. |
|
May 1, 2007 |
368 |
| Energy-efficient commercial buildings deduction: new incentive for business owners and landlords. |
Laffie, Lesli S. |
|
Apr 1, 2007 |
444 |
| The deductibility of MBA degree expenses under Treasury Regulation 1.162-5: are you one of the lucky few who qualify? |
Sanchez, Jill Kutzbach |
|
Mar 22, 2007 |
10724 |
| Full deduction on meal reimbursements. |
Maples, Larry |
|
Mar 1, 2007 |
462 |
| Are investment advisory fees 100-percent deductible? The federal circuits are split over the extent to which investment advisory fees are deductible on a trust's or estate's income tax return, and the seventh circuit is silent on the question. What's an Illinois practitioner to do? |
Berek, David A. |
|
Feb 1, 2007 |
1030 |
| Home office deductions: computing the limitations on home office expenses. |
Dancer, W. Terry |
|
Dec 1, 2006 |
2382 |
| Deductibility of feasibility studies. |
Leibtag, Bernard |
|
Nov 1, 2006 |
635 |
| Applying the above-the-line deduction for certain legal fees. |
Klemens, Andrew D. |
|
Nov 1, 2006 |
1111 |
| Education-related medical expenses for special-needs individuals. |
Travis, Daniel |
|
Nov 1, 2006 |
1252 |
| Lessor of truck driver employees avoids 50% limit on per diems. |
O'Driscoll, David |
|
Nov 1, 2006 |
1025 |
| Renting property to an LLC. |
Ellentuck, Albert B. |
|
Oct 1, 2006 |
837 |
| Courts try to distinguish debt from equity: the age-old question continues. |
Laffie, Lesli S. |
|
Sep 1, 2006 |
503 |
| Commuting. |
Dagan, Tsilly |
|
Jun 22, 2006 |
24653 |
| IRS clarifies direct labor costs cannot be MSC. |
McWhorter, Terrance |
|
Jun 1, 2006 |
2155 |
| UNICAP errors, omissions and opportunities: TAM 200607021. |
Rathnau, Regina L. |
|
Jun 1, 2006 |
1270 |
| How much authority do revenue rulings have? |
Rood, Joan L. |
|
Jun 1, 2006 |
1985 |
| Mixed expense reimbursements and unreturned overpayments disqualified entire accountable plan. |
Namyst, Steven J. |
|
Jun 1, 2006 |
682 |
| Sec. 263(a) 12-month rule and economic performance accounting method changes. |
Blazek, Mark |
|
May 1, 2006 |
984 |
| Tax Court strikes down timely filing requirement for foreign taxpayers. |
Janiczek, Randall J. |
|
May 1, 2006 |
1268 |
| Assessing Internal Revenue Code section 132 after twenty years. |
Gazur, Wayne M. |
|
Mar 22, 2006 |
31606 |
| IRS rules on the "commission-based" exception to sec. 162(m). |
Haberman, Michael A. |
|
Mar 1, 2006 |
982 |
| Environmental remediation denied sec. 1341 relief again. |
O'Driscoll, David |
|
Mar 1, 2006 |
764 |
| Self-constructed supplies costs are not in-house research expenses. |
Hudson, David |
|
Jan 1, 2006 |
1195 |
| Accountable plan rules denied income exclusion for tool reimbursements. |
Borczak, Barbara S. |
|
Dec 1, 2005 |
785 |
| Employer has insurable interest in employees. |
O'Driscoll, David |
|
Dec 1, 2005 |
951 |
| Estate and trust investment advisory fees: 2% limit applies. |
Barton, Peter C. |
|
Nov 1, 2005 |
935 |
| Deductibility of pre-demolition payments to tenants. |
Leibtag, Bernard |
|
Nov 1, 2005 |
411 |
| Retiree coverage under medical reimbursement plan. |
O'Driscoll, David |
|
Nov 1, 2005 |
745 |
| Tool allowances must be based on actual cost. |
O'Driscoll, David |
|
Nov 1, 2005 |
802 |
| Dyslexia program tuition is a valid deduction: special education as a medical expense. |
Laffie, Lesli S. |
|
Nov 1, 2005 |
516 |
| Energy-efficient buildings. |
Laffie, Lesli S. |
|
Oct 1, 2005 |
360 |
| Dyslexia program tuition was a deductible medical expense. |
Sinclair, Kirk |
|
Oct 1, 2005 |
619 |
| Maximizing the deduction for personal use of an aircraft. |
Ebner, Joshua C. |
|
Sep 1, 2005 |
1130 |
| Home office qualifies as residential rental property. |
O'Driscoll, David |
|
Sep 1, 2005 |
551 |
| Ninth Circuit reverses findings on reasonable compensation. |
O'Driscoll, David |
|
Sep 1, 2005 |
481 |
| Sec. 179 deduction decision was taxpayer favorable. |
Godfrey, Howard |
|
Aug 1, 2005 |
991 |
| Notice 2005-45: the IRS takes aim at executives' entertainment use of company aircraft. |
Oliphant, C. Frederick, III |
|
Jul 1, 2005 |
10291 |
| Settlement agreement determines fine's or penalty's deductibility. |
Hahn, Kristin |
|
Jul 1, 2005 |
792 |
| Application of corporate interest limits to partnership debt. |
Ciszczon, Brian |
|
Jul 1, 2005 |
1087 |
| Sec. 179 Recapture and SUVs. |
Snow, Danny |
|
Jul 1, 2005 |
433 |
| FedEx flies high: Sixth Circuit affirms deductibility of repairs. |
Vance, Scott W. |
|
Jun 1, 2005 |
1083 |
| Deducting legal fees for governmental corporate investigations. |
Wood, Robert W. |
|
Jun 1, 2005 |
3390 |
| HSA eligibility when spouse has non-HDHP family coverage. |
O'Driscoll, David |
|
Jun 1, 2005 |
807 |
| T&E substantiation. |
Schell, Wayne M. |
|
May 1, 2005 |
1325 |
| substantiate travel and entertainment costs: writing off a corporate fishing trip. |
Laffie, Lesli S. |
|
May 1, 2005 |
447 |
| Placing an S corporation on the cash basis for certain expenses paid to shareholders. |
Ellentuck, Albert B. |
|
Apr 1, 2005 |
579 |
| IRS uncovers significant noncompliance with sec. 162(m) limits. |
Pevarnik, Thomas R., Jr. |
|
Mar 1, 2005 |
1613 |
| HRAs for former employees. |
O'Driscoll, David |
|
Feb 1, 2005 |
622 |
| Bringing it home: summary and analysis of the repatriation provision of the American Jobs Creation Act. |
Satkoski, Elizabeth |
|
Jan 1, 2005 |
12770 |
| Accumulated earnings tax: deductibility of paid but contested liabilities. |
Hiner, Ronald R. |
|
Jan 1, 2005 |
716 |
| Commuting expenses: what is a "metropolitan area"? |
Navani, Vinay S. |
|
Jan 1, 2005 |
386 |
| Increased Sec. 179 expense limits extended two years. |
Rohrs, Jane |
|
Jan 1, 2005 |
293 |
| Organization costs and start-up costs amortized over 15 years. |
Rohrs, Jane |
|
Jan 1, 2005 |
365 |
| Consistent amortization of periods for intangibles. |
Crnkovich, Robert |
|
Jan 1, 2005 |
230 |
| Reimbursement of parking expenses. |
O'Driscoll, David |
|
Jan 1, 2005 |
478 |
| Deductibility of retirement community fees. |
Pflanz, Thomas |
|
Dec 1, 2004 |
558 |
| S Corporations, CGES and Sec. 179. |
Zamarra, Randall L. |
|
Dec 1, 2004 |
1174 |
| Interest paid as an administrative expense. |
Brown, Michael H. |
|
Dec 1, 2004 |
406 |
| From the tax adviser: deducting retirement community fees: medical deductions for elderly clients. |
Laffie, Lesli S. |
|
Dec 1, 2004 |
476 |
| What is a "metropolitan area" for transportation cost purposes? |
Navani, Vinay S. |
|
Nov 1, 2004 |
381 |
| Tax deductions may help fight obesity. |
Dancer, W. Terry |
|
Nov 1, 2004 |
440 |
| Appeals court confirms treatment of assumed liabilities. |
Schnee, Edward J. |
|
Nov 1, 2004 |
752 |
| Revisiting Post-JGTRRA sec. 179. |
Fleishman, Bernard |
|
Oct 1, 2004 |
855 |
| Deemed substantiation of business travel expenses. |
Reichert, Charles J. |
|
Oct 1, 2004 |
728 |
| Seeking consistency in relating capital to current expenditures. |
Ordower, Henry |
|
Sep 22, 2004 |
16303 |
| Guidance on intercompany interest expense disallowance related to tax-exempt investments. |
Thornton, David A. |
|
Sep 1, 2004 |
1830 |
| Statistical sampling can increase M&E deductions. |
Ebner, Joshua C. |
|
Sep 1, 2004 |
876 |
| Repayments of business debt after business ceases. |
Norman, John M. |
|
Sep 1, 2004 |
3335 |
| Employee allowed itemized deduction for worthless loan to employer. |
O'Driscoll, David |
|
Sep 1, 2004 |
555 |
| IRS allows statistical sampling for M&E costs: new procedure may increase taxpayer deductions. |
Laffie, Lesli S. |
|
Sep 1, 2004 |
483 |
| Section 861: adoption of alternative tax book value method for depreciation expense: September 17, 2004. |
|
|
Sep 1, 2004 |
1463 |
| Negligence penalties for nondeductible, unreimbursed partnership expenses on individual returns. |
Kozenko, Elizabeth E. |
|
Aug 1, 2004 |
925 |
| Optimizing luxury-auto deductions: the ultimate goal is to maximize the total automobile deduction while minimizing the use of IRC section 179 expense. |
Jacobs, Fred |
|
Aug 1, 2004 |
3786 |
| Retention of the "separate and distinct asset" test in the final intangible asset regs. |
Gordon, Frederick |
|
Jul 1, 2004 |
946 |
| Using captives to manage risk. |
McGrath, Clinton N., Jr. |
|
Jul 1, 2004 |
1019 |
| HSA eligibility for FSA and HRA participants. |
O'Driscoll, David |
|
Jul 1, 2004 |
815 |
| Truckers' expense allowance subject to 50% deduction limit. |
O'Driscoll, David |
|
Jul 1, 2004 |
1107 |
| Deducting convention expenses. |
|
Interview |
Jul 1, 2004 |
353 |
| Rev. Rul. permits allocation of expenses to former employees. |
Masnik, Robert H. |
|
Jun 1, 2004 |
722 |
| Final regs. on capitalizing transaction costs. |
Geracimos, John |
|
Jun 1, 2004 |
1457 |
| Settlement payment held deductible under sec. 162(a). |
Vance, Scott W. |
|
Jun 1, 2004 |
1456 |
| NYC ruling upholds royalty deductions. |
Amitay, Sharlene |
|
Jun 1, 2004 |
753 |
| Administrative expense deduction for interest on inheritance. |
O'Driscoll, David |
|
Jun 1, 2004 |
575 |
| Deductible education expenses. |
Schnee, Edward J. |
|
May 1, 2004 |
724 |
| Capitalization of environmental cleanup costs. |
Strong, David L. |
|
May 1, 2004 |
650 |
| The final INDOPCO regulations: a primer. |
Atkinson, James L. |
|
May 1, 2004 |
8616 |
| Form 990: more than just a tax return. |
Anderson, Christopher B. |
|
Apr 1, 2004 |
1052 |
| Final regs. on capitalization of intangibles. |
Jagdman, Laura |
|
Apr 1, 2004 |
1278 |
| S Corp. can deduct cost of private jet use. |
Seguin, Philip |
|
Apr 1, 2004 |
941 |
| Environmental remediation costs ineligible for claim-of-right treatment. |
O'Driscoll, David |
|
Apr 1, 2004 |
992 |
| Proposed amendments to the Income Tax Act restricting the deductibility of interest and other expenses. |
|
|
Mar 1, 2004 |
5909 |
| Courier can compute mileage allowance on same basis as compensation. |
O'Driscoll, David |
|
Mar 1, 2004 |
1068 |
| Corporate acquisition expenses. |
Schnee, Edward J. |
|
Mar 1, 2004 |
964 |
| Deduct or capitalize aircraft engine maintenance costs? |
Shin, Won |
|
Feb 1, 2004 |
1459 |
| New regs. on contested liability trusts. |
Auclair, David |
|
Feb 1, 2004 |
1593 |
| Trusts, investment advisory fees and the 2% floor. |
Satchit, Vinu |
|
Feb 1, 2004 |
1583 |
| Economic performance. |
Schnee, Edward J. |
|
Feb 1, 2004 |
663 |
| Failure to satisfy all-events test denies S corp. deductions. |
Buchbinder, Elizabeth |
|
Jan 1, 2004 |
971 |
| FSAs and over-the-counter medications. |
Hrncir, Theresa J. |
|
Jan 1, 2004 |
1142 |
| Excluding over-the-counter drug reimbursements: make medical reimbursements less of a headache. |
Laffie, Lesli S. |
|
Jan 1, 2004 |
471 |
| Miscellaneous inflation adjustments. |
Laffie, Lesli S. |
|
Dec 1, 2003 |
121 |
| QBU rules for luxury automobiles. |
Koppel, Michael D. |
|
Dec 1, 2003 |
1116 |
| Calculating the home office deduction. |
Koppel, Michael D. |
|
Dec 1, 2003 |
355 |
| Mass. related-member interest or intangible expenses. |
Koppel, Michael D. |
|
Dec 1, 2003 |
1445 |
| Compensation deduction from NQSO exercise. |
|
|
Nov 1, 2003 |
1210 |
| Funding mechanisms for medical expenses. |
|
|
Nov 1, 2003 |
1068 |
| FedEx v. Commissioner: the continuing debate over cyclical maintenance costs. |
Atkinson, James L. |
|
Nov 1, 2003 |
11340 |
| The global settlement and tax deductibility of fines and penalties. |
Beck, Allen M. |
|
Oct 1, 2003 |
1499 |
| Trust investment fees revisited. |
Schnee, Edward J. |
|
Oct 1, 2003 |
555 |
| IRS to concede capitalization of loan origination costs under prop. regs. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2003 |
1458 |
| State laws and legislation disallowing certain intercompany expenses. |
McCown, John |
|
Sep 1, 2003 |
2630 |
| Using a qualified EAP. |
Ellentuck, Albert B. |
|
Sep 1, 2003 |
1713 |
| Bankruptcy professional fees are not SLLs for carryback purposes. |
O'Driscoll, David |
|
Sep 1, 2003 |
986 |
| Expense or capitalize roof repairs? |
Whittall, Robert E. |
|
Aug 1, 2003 |
1642 |
| Private business aviation as an alternative to commercial airline travel. |
Wingate, Linda |
|
Aug 1, 2003 |
3381 |
| Accountable plans, reimbursements and per-diem allowances. |
Christensen, Anne L. |
|
Aug 1, 2003 |
2950 |
| Deductibility of business aircraft: private planes no longer are a luxury. |
Flesher, Tonya K. |
|
Jul 1, 2003 |
2568 |
| Deductions for bonus plans: attempting to ensure an accelerated deduction. |
Laffie, Lesli S. |
|
Jul 1, 2003 |
556 |
| Customs duty considerations. |
Smith, Annette B. |
|
Jul 1, 2003 |
1032 |
| Purchasing, leasing and developing software. |
Krumwiede, Tim |
|
Jul 1, 2003 |
2820 |
| Accountable plans, reimbursements and per-diem allowances. |
Christensen, Anne L. |
|
Jul 1, 2003 |
3577 |
| Tax implications on the financial accounting treatment of cooperative advertising reimbursements. |
Madden, David |
|
Jun 1, 2003 |
1634 |
| Asbestos removal costs deductible. |
Reichert, Charles J. |
|
Jun 1, 2003 |
790 |
| Expense-reporting programs with electronic credit card receipts. |
Driscoll, David |
|
Apr 1, 2003 |
838 |
| Ninth Circuit provides guidance on expense vs. capitalize. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2003 |
1495 |
| Sherwin-Williams can deduct intercompany royalties and interest. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2003 |
885 |
| Amortizing and deducting partnership organization costs. |
Ellentuck, Albert B. |
|
Feb 1, 2003 |
952 |
| Employer contribution to strike fund is capital expenditure. |
O'Driscoll, David |
|
Feb 1, 2003 |
721 |
| Transaction not abandoned. |
O'Driscoll, David |
|
Feb 1, 2003 |
658 |
| Deducting tuition and related fees as medical expenses: easing the cost of special education. |
Laffie, Lesli S. |
|
Nov 1, 2002 |
483 |
| Deductibility of tuition and related fees as medical expenses. |
Luke, David |
|
Nov 1, 2002 |
942 |
| Sec. 179 expensing election. |
Beck, Allen M. |
|
Oct 1, 2002 |
589 |
| Tax implications of the business use of airplanes. |
Beck, Allen M. |
|
Oct 1, 2002 |
1278 |
| Deducting third party investment mgnt. fees under Sec. 67(e). |
|
|
Oct 1, 2002 |
2479 |
| Law librarian's costs in obtaining law degree were not deductible. |
Laffie, Lesli S. |
|
Oct 1, 2002 |
803 |
| Petty cash counts, too. |
|
|
Sep 1, 2002 |
274 |
| Statistical sampling may create opportunity for M&E analysis. |
Holets, David J. |
|
Sep 1, 2002 |
1046 |
| Statements of functional expenses. (2002 Annual Report). |
|
Brief Article |
Sep 1, 2002 |
448 |
| Statements of functional expenses. (2002 Annual Report). |
|
Brief Article |
Sep 1, 2002 |
231 |
| Education expense deduction: "unemployed" taxpayer may be "employed". |
Blair, Ronald J. |
|
Jul 1, 2002 |
916 |
| Proposed guidance on capitalization. |
Fitzpatrick, Cathy |
|
Jun 1, 2002 |
1229 |
| Sec. 162 demutualization payment deductible, but not until paid. |
Gantman, Andrew |
|
Jun 1, 2002 |
1404 |
| Going for the gold: Sec. 280A and Olympic rentals. |
Davidson, David B. |
|
Jun 1, 2002 |
694 |
| Airline costs allocable to vouchers issued are not deductible until vouchers are redeemed for tickets. (Expenses). |
Fiore, Nicholas J. |
|
May 1, 2002 |
1390 |
| Seventh Circuit takes a pragmatic approach on accrual of recurring expenses. |
Lerman, Jerry L. |
|
Apr 1, 2002 |
670 |
| The stock options accounting subterfuge: Stock options are employee compensation. Why then aren't these costs recognized on income statements? (Financial Reporting). |
Grant, C. Terry; Ciccotello, Conrad S. |
|
Apr 1, 2002 |
2375 |
| Offshore insurance arrangement had economic substance and business purpose. |
Lerman, Jerry L. |
|
Apr 1, 2002 |
676 |
| Alacare emphasizes periodic review of corporate policy on expensing of capital items. |
Sair, Edward A. |
|
Mar 1, 2002 |
965 |
| Changes to National Defense Authorization Act. (Government News). |
|
Brief Article |
Feb 1, 2002 |
360 |
| When do capital expenditures qualify as deductible medical expenses? |
Goldberg, Michael J. |
|
Feb 1, 2002 |
2027 |
| Mining operations: the receding-face doctrine. |
Goldberg, Michael J. |
|
Feb 1, 2002 |
1676 |
| IRS discusses amount deductible for use of private plane. |
Fiore, Nicholas J. |
|
Feb 1, 2002 |
1143 |
| Bank must capitalize cost of acquiring credit card receivables. |
Kautter, David J. |
|
Jan 1, 2002 |
545 |
| Cell phone deductions and other listed property. (Expenses). |
Koppel, Michael D. |
|
Dec 1, 2001 |
286 |
| Time to revisit HCA. |
Moore, Philip E. |
|
Oct 1, 2001 |
1275 |
| Rentals to an employer. |
Moore, Philip E. |
|
Oct 1, 2001 |
483 |
| Tax Court issues split decision on capital vs. deductible expenditures. |
Moore, Philip E. |
|
Oct 1, 2001 |
865 |
| IRS provides guidance on employee rental of home to employer. |
Fiore, Nicholas J. |
|
Oct 1, 2001 |
1251 |
| Interest allocation: the dog days of summer. |
Wells, Bret |
|
Sep 1, 2001 |
7856 |
| Life after Hospital Corp. of America. |
Bakale, Anthony |
|
Aug 1, 2001 |
1768 |
| Tax Court rejects modification of sec. 179 election. |
Bakale, Anthony |
|
Aug 1, 2001 |
720 |
| Did you know ...? (what's happening). |
|
Brief Article |
Apr 1, 2001 |
111 |
| The business auto decision. |
Wills, Matthew |
|
Feb 1, 2001 |
3395 |
| M&IE rates: "M" is for meals. |
Lynch, Michael |
|
Jan 1, 2001 |
288 |
| How to scale the deduction barriers. |
Earles, Melanie James |
|
Nov 1, 2000 |
4163 |
| Expensing corporate activities. |
Schnee, Edward J. |
|
Nov 1, 2000 |
707 |
| Food and beverage deduction. |
Laffie, Lesli S. |
|
Oct 1, 2000 |
321 |
| Lobbying expense pitfalls for exempt organizations. |
Moore, Philip E. |
|
Oct 1, 2000 |
1288 |
| Is local travel a deductible business expense? |
Moore, Philip E. |
|
Oct 1, 2000 |
1251 |
| Website development--how to account for set-up, installation and maintenance costs. |
Moore, Philip E. |
|
Oct 1, 2000 |
1104 |
| Deducting medical conference attendance. |
Laffie, Lesli S. |
|
Jul 1, 2000 |
508 |
| Timing of incentive compensation deductions. |
Alden, Judith E. |
|
Jul 1, 2000 |
819 |
| Government clarifies position on investigatory costs. |
Tingey, Dennis |
|
Jul 1, 2000 |
885 |
| IRS should allow expensing of ERP implementation costs. |
|
|
Jul 1, 2000 |
353 |
| Long-term contract costs ruled capital expenditures. |
Zarzar, Robert |
|
Jul 1, 2000 |
805 |
| Removal costs held deductible. |
Passman, Maury |
|
Jul 1, 2000 |
737 |
| Teacher can deduct overseas courses as business expense. |
Lynch, Michael |
|
Jul 1, 2000 |
240 |
| Deductibility of environmental remediation costs. |
Gibbs, Paul K. |
|
Jun 1, 2000 |
1251 |
| Does the form of malpractice insurance control the deductibility of the premium? |
Lubochinski, Charles |
|
Jun 1, 2000 |
955 |
| Revenue Ruling allows deduction for asset removal costs. |
Brown, Robert M. |
|
Jun 1, 2000 |
515 |
| Employer's travel deduction not limited to amount reportable by employees. |
Fiore, Nicholas J. |
|
Jun 1, 2000 |
1393 |
| The high cost of a free lunch. |
Johnson, Earl B. |
|
Jun 1, 2000 |
2672 |
| When to deduct annual expenditures. |
Schnee, Edward J. |
|
Jun 1, 2000 |
570 |
| Circuit courts debate reasonable compensation. |
Laffie, Lesli S. |
|
May 1, 2000 |
1929 |
| Website development costs. |
Earles, Melanie J. |
|
May 1, 2000 |
1031 |
| Tax treatment of ISO 9000 costs. |
Roche, Scot P. |
|
Apr 1, 2000 |
520 |
| USFreightways supports IRS no "one-year rule" stance. |
Bruce, Judi |
|
Mar 1, 2000 |
1563 |
| Telecommuting employees and the amended home office deduction rules. |
Ferrone, Marina L. |
|
Feb 1, 2000 |
1845 |
| Untidy wrappings - treatment of package design costs. |
Goldberg, Michael J. |
|
Feb 1, 2000 |
913 |
| Reasonable compensation for closely held corporations. |
Grush, Gary |
|
Feb 1, 2000 |
1217 |
| Deducting retirement plan expenses. |
Schnee, Edward J. |
|
Feb 1, 2000 |
376 |
| CIP addresses three-part exception for internal-use software development. |
Hudson, David |
|
Jan 1, 2000 |
1345 |
| Consulting fees are currently deductible. |
Rohrs, Jane |
|
Jan 1, 2000 |
625 |
|
