Laws, regulations and rules subtopic
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Articles
1-108 out of 108 article(s)
| Title |
Author |
Type |
Date |
Words |
| Home concrete decision offers limited guidance: the Supreme Court ruled against a six-year IRS examination window for understated basis, but questions on judicial deference to regulations remain. |
Hamilton, Arthur J.; VanDenburgh, William M. |
|
Mar 1, 2013 |
3526 |
| Judicial deference to regulations: Home Concrete & Supply L.L.C. |
Williamson, Donald T.; Staley, Blair |
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Jan 1, 2013 |
4005 |
| TIGTA: appeals errors persist. |
|
|
Nov 1, 2012 |
372 |
| Self-employed can deduct Medicare premiums IRS chief counsel advises. |
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Oct 1, 2012 |
406 |
| Responding to a 90-day letter. |
Shott, Barry; Gard, Robert |
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Oct 1, 2012 |
789 |
| Taxpayer cannot revive equitable innocent spouse claim. |
Nevius, Alistair M. |
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Oct 1, 2012 |
473 |
| Tax Court petition suspends limitation period. |
Beavers, James A. |
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Sep 1, 2012 |
1682 |
| Supreme court affirms Home Concrete on overstated basis. |
|
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Jul 1, 2012 |
483 |
| Overstatement of basis does not extend assessment statute of limitation. |
Beavers, James A. |
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Jul 1, 2012 |
1989 |
| Removal of Sec. 163(j) limitation does not qualify as accounting method change. |
Anderson, Kevin D. |
|
May 1, 2012 |
1186 |
| Supreme Court considers regulatory preference issue. |
Click, David L. |
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Apr 1, 2012 |
1220 |
| Current developments in partners and partnerships. |
Burton, Hughlene A. |
|
Feb 1, 2012 |
7840 |
| IRS nonacquiesces to Tax Court fraud holding. |
Beavers, James A. |
|
Feb 1, 2012 |
1305 |
| At-risk limitation on deducting an L.L.C. member's losses. |
Ellentuck, Albert B. |
|
Oct 1, 2011 |
1282 |
| Internal IRS guidance released on the application of the economic substance doctrine. |
Chambers, Valrie |
|
Oct 1, 2011 |
3388 |
| Fourth Circuit joins others upholding two-year innocent spouse limit: tax court again rejects it. |
Reichert, Charles J. |
|
Aug 1, 2011 |
605 |
| Two more circuits side with IRS on extended limitation period for basis overstatement. |
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Aug 1, 2011 |
375 |
| Carrying back net operating losses. |
Nevius, Alistair M. |
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Aug 1, 2011 |
650 |
| Two-year innocent spouse limitation period upheld again. |
Nevius, Alistair M. |
|
Aug 1, 2011 |
576 |
| Mitigating the results of a failure to carry back an NOL. |
Bakale, Anthony S. |
|
Aug 1, 2011 |
3294 |
| Loan loss held not personal. |
Upshaw, Alice A. |
|
Jul 1, 2011 |
643 |
| Special limitation periods for carryback assessments. |
Smith, Annette B. |
|
Jul 1, 2011 |
720 |
| Circuit split deepens on six-year period for basis overstatements. |
Friske, Karyn Bybee; Pulliam, Darlene |
|
May 1, 2011 |
1069 |
| Split widens as courts hold basis overstatement is not income omission. |
Beavers, James A. |
|
Apr 1, 2011 |
1613 |
| When is a supplemental claim a new claim? |
Nevius, Alistair M. |
|
Mar 1, 2011 |
535 |
| Supplemental claims: acceptable amendment or new claim? |
Keenan, John; Hummel, Rona; Lessman, Whitney |
|
Mar 1, 2011 |
2109 |
| Deadline for equitable innocent spouse claims again upheld. |
Beavers, James A. |
|
Mar 1, 2011 |
1396 |
| Is there still time to correct IRS interest mistakes? |
Chambers, Valrie |
|
Jan 1, 2011 |
926 |
| IRS faulted for failure to send notice to last known address. |
Beavers, James A. |
|
Jan 1, 2011 |
1254 |
| Tax Court again strikes down innocent spouse filing limit. |
Roane, Dayna E. |
|
Dec 1, 2010 |
684 |
| Innocent spouse relief: alternatives after the Lantz case: IRS victory forces CPAs, to assess other relief strategies. |
Rosenberg, Donald L.; Schuldenfrei, Allen Finley |
|
Dec 1, 2010 |
3995 |
| Scope of foreign trust provisions in the HIRE Act. |
McNamara, Lawrence H., Jr. |
|
Nov 1, 2010 |
5049 |
| Tax court again holds that innocent spouse relief limit is invalid. |
Beavers, James A. |
|
Nov 1, 2010 |
1153 |
| Tax Court refuses to reconsider overstatement of basis case. |
Reichert, Charles J. |
|
Aug 1, 2010 |
634 |
| Regs. limiting period for filing innocent spouse claim held valid. |
Beavers, James A. |
|
Aug 1, 2010 |
991 |
| Temporary regs. held invalid. |
Beavers, James A. |
|
Jul 1, 2010 |
1257 |
| Assessment period remains open in partnership case. |
Miller, John L. |
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Apr 1, 2010 |
1101 |
| NOL carrybacks and the statute of limitation. |
Nevius, Alistair M. |
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Mar 1, 2010 |
663 |
| NOL carryback claims can unlock closed statute of limitation years. |
Almeras, Jon |
|
Mar 1, 2010 |
2912 |
| Final Regs. update rules on paying tax in installments. |
Nevius, Alistair M. |
|
Feb 1, 2010 |
314 |
| Procedure & administration: definition of omission from gross income for partnership items and the six-year period for assessing tax. |
Kim, Grace; Erickson, Jeff; Duncan, Dawn |
|
Jan 1, 2010 |
1173 |
| IRS issues regs on six-year limitations on basis overstatement. |
|
|
Dec 1, 2009 |
562 |
| Application of six-year statute of limitations denied again. |
Reichert, Charles J. |
|
Nov 1, 2009 |
832 |
| IRS not limited to three years for FPAA. |
Earles, Melanie J. |
|
Nov 1, 2009 |
320 |
| Ninth, federal circuits: basis overstatement not income omission. |
Bonner, Paul |
|
Sep 1, 2009 |
522 |
| Phone tax appeal denied: deadline looms for refunds. |
|
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Aug 1, 2009 |
426 |
| Consent to extend the statute of limitation. |
Marchbein, Joe |
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Jul 1, 2009 |
725 |
| Time limit for equitable relief struck down, de novo standard applied. |
Schnee, Edward J. |
|
Jul 1, 2009 |
1186 |
| Timely prosecution. |
Gilman, Jeffrey |
|
Jun 1, 2009 |
385 |
| Limitation period for equitable innocent spouse relief held invalid. |
Beavers, James |
|
Jun 1, 2009 |
1378 |
| Making up for lost time: a bright-line rule for equitable tolling in immigration cases. |
Zhou, David |
|
Apr 1, 2009 |
4287 |
| Current developments in partners and partnerships. |
Burton, Hughlene A. |
|
Feb 1, 2009 |
7514 |
| All that glitters is not deductible. |
Schnee, Edward J. |
|
Oct 1, 2008 |
520 |
| Court hangs up on phone tax refund. |
Upshaw, Alice A.; Pulliam, Darlene |
|
Oct 1, 2008 |
459 |
| When (and where) is it filed? |
Reichert, Charles J. |
|
Aug 1, 2008 |
732 |
| The Code trumps Tucker. |
Reichert, Charles J. |
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Jul 1, 2008 |
559 |
| A new dimension for LLCs in California. |
Nakamura, Karen M.; Wright, Kathleen K. |
|
Jun 1, 2008 |
5779 |
| The qualified offer: the taxpayer's 90-day letter: although rarely used, a qualified offer under Sec. 7430 can be an effective way to speed up the process of resolving a tax issue with the IRS. This article discusses the rules for and the practical considerations involved in making a qualified offer. |
Stodghill, W. Lance |
|
May 1, 2008 |
4313 |
| Tax court may apply equitable recoupment to Medicare taxes. |
Beavers, James |
|
May 1, 2008 |
834 |
| Beating the clock on refunds. |
Schnee, Edward J. |
|
Apr 1, 2007 |
592 |
| Statute of limitations on erroneously paid taxes. |
Pulliam, Darlene |
|
Dec 1, 2006 |
520 |
| IRS treatment of protective refund claims. |
Urban, Michael A. |
|
Jul 1, 2006 |
793 |
| Restrictions on the right of offset. |
Schnee, Edward J. |
|
Apr 1, 2006 |
419 |
| Managing the interplay between a partnership and its partners' statutes of limitations. |
Wilson, Chastity |
|
Jan 1, 2006 |
1849 |
| SOL for unreported listed transactions. |
Manning, Paul |
|
Jan 1, 2005 |
284 |
| Adequate notice of innocent spouse rights. |
O'Driscoll, David |
|
Jan 1, 2005 |
737 |
| SOL on individuals' refund claims. |
Parker, Kenneth M. |
|
Oct 1, 2004 |
1057 |
| IRS explains effect of bankruptcy on assessment SOL. |
O'Driscoll, David |
|
Feb 1, 2004 |
777 |
| Beginning of SOL on assessments for nonpartnership items. |
Gingerich, Fenton |
|
Feb 1, 2004 |
821 |
| Overpayment SOL. |
Laffie, Lesli S. |
|
Mar 1, 2003 |
416 |
| SOL on tax refunds. |
Holub, Steven F. |
|
Mar 1, 2003 |
1912 |
| SOL on tax assessments. |
Grooms, W.M. |
|
Jun 1, 2002 |
2104 |
| TC ruling on six-year SOL. |
Packard, Pamela |
|
May 1, 2001 |
1054 |
| Sec. 2032(d)(2) time limit for electing AVD. |
Koppel, Michael D. |
|
Dec 1, 2000 |
854 |
| Corporation whose charter was suspended lacks capacity to file Tax Court petition. |
Savell, Kenneth S. |
|
Jul 1, 2000 |
426 |
| 1998 tax refund not credited against 1989 taxes. |
Lynch, Michael |
|
May 1, 2000 |
293 |
| Gift tax SOL disclosure final regs. |
Vandermeulen, Bruce A. |
|
May 1, 2000 |
2109 |
| IRS may not use offset doctrine to increase balance due. |
Stein, Ronald A. |
|
Jul 1, 1999 |
1811 |
| Involuntary conversions with multiple payments. |
Schnee, Edward J. |
|
Jun 1, 1999 |
1156 |
| Transfer tax valuation finality and prop. regs. on the "adequate disclosure" of gifts. |
Vail, Daniel T. |
|
Jun 1, 1999 |
1457 |
| Gift tax SOL prop. regs. |
Vandermeulen, Bruce A. |
|
May 1, 1999 |
1918 |
| Limits on collection. |
Singer, Robert M. |
|
May 1, 1999 |
1302 |
| Refund claims: getting money back. |
Singer, Robert M. |
|
May 1, 1999 |
1204 |
| Lack of Records as Reasonable Cause for Late Filing. |
Stein, Ronald A. |
|
Apr 1, 1999 |
865 |
| When is a tax year "closed"? |
Urban, Michael A. |
|
Jul 1, 1998 |
756 |
| New gift tax SOL rules incorporate Chapter 14 disclosure requirements. |
Korte, David B. |
|
May 1, 1998 |
657 |
| Texas Supreme Court rules on tax statute of limitations in malpractice case. |
Baliga, Wayne |
|
Apr 1, 1998 |
714 |
| New White House proposals on simplification and taxpayer rights. |
|
Brief Article |
Jul 1, 1997 |
396 |
| New, improved Form 872. |
Stein, Ronald A. |
|
Jul 1, 1997 |
1338 |
| Mitigation of the SOL on refund claims. |
Hudson, Boyd D. |
|
May 1, 1997 |
595 |
| SOL on trust fund recovery assessments. |
Hudson, Boyd D. |
Brief Article |
May 1, 1997 |
420 |
| Practitioners beware - use of Form 1045 or 1139 may create unexpected liability. |
Goldberg, Walter S. |
|
Dec 1, 1996 |
1132 |
| Tax payment or deposit? |
Lynch, Michael |
Brief Article |
Jul 1, 1996 |
431 |
| Finality of inclusion ratio under final sec. 2642 regulations. |
Robbins, Andrew J. |
|
Jul 1, 1996 |
1186 |
| IRS may offset time-barred, unassessed interest against estate tax refund. |
Ely, Mark |
|
Jul 1, 1996 |
766 |
| AICPA should revise SRTP No. 6 to reflect authority on amended returns. |
Josephs, Stuart R. |
|
May 1, 1996 |
749 |
| Supreme Court resolves refund issue in Service's favor. |
Pflieger, Deborah J. |
|
Apr 1, 1996 |
545 |
| Statute of limitations does not preclude adjusting NOL carryover. |
Cryan, Thomas M. |
|
Nov 1, 1995 |
419 |
| Executor can be hit with "phantom" assessments after estate has been closed and executor discharged. |
Forster, Jack |
|
Oct 1, 1995 |
726 |
| Benefits of protective refund claims. |
Urban, Michael |
|
Jul 1, 1995 |
812 |
| Gift tax return SOL - exception to the general rule. |
Watson, Mark T. |
|
Jun 1, 1995 |
445 |
| Closed year NOL may be increased if carryover year is open. |
Friedman, Steven M. |
Brief Article |
Jun 1, 1995 |
294 |
| Malpractice claim accrues when IRS issues notice of penalty. |
|
Brief Article |
Nov 1, 1994 |
300 |
| SOL for assessing gift tax extended. |
Murphy, Scott P. |
|
Aug 1, 1994 |
735 |
| Employer files wrong return - SOL not triggered. |
Peterson, Lori E. |
|
Jun 1, 1993 |
399 |
| Gift tax limitation period does not apply to estate tax. |
Stalcup, Twylah |
|
Dec 1, 1991 |
1219 |
| Comments on temporary and proposed section 9100 regulations relating to untimely elections. |
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Jul 1, 1991 |
2304 |
| Time period for filing protests. |
|
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May 1, 1991 |
3059 |
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