Laws, regulations and rules subtopic
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Articles
1-300 out of 543 article(s) next
| Title |
Author |
Type |
Date |
Words |
| Employment tax liability of third-party agents subject of prop. regs. |
Nevius, Alistair M. |
|
Apr 1, 2013 |
657 |
| New decanting statutes offer road map for escaping fiduciary tax and updating trust terms. |
Weber, Mindy Tyson |
|
Apr 1, 2013 |
2908 |
| Is tax identity theft becoming an epidemic? |
Weber, Mindy Tyson |
|
Apr 1, 2013 |
1623 |
| The state of personal income taxes. |
Rafool, Mandy |
|
Apr 1, 2013 |
491 |
| Don't Californize Texas. |
Lee, Dwight R.; Alm, Richard |
|
Mar 22, 2013 |
1025 |
| Partners' income allocations and the new net investment income tax. |
Taptelis, Louis; Dougherty, Ted |
|
Mar 1, 2013 |
2102 |
| Developments in individual taxation. |
Fava, Karl L.; Horn, Jonathan; Moore, Daniel T.; Morrow, Susanne; Nellen, Annette; Newman, Teri E.; |
|
Mar 1, 2013 |
7556 |
| Instituting the income tax: the passage of the 16th Amendment--the income tax--into law caused profound changes throughout the United States. Not surprisingly, though the amendment was sold as a tax-the-rich plan, that wasn't its real intention. |
Kenny, Jack; Larabell, John |
Viewpoint essay |
Feb 18, 2013 |
3225 |
| Fiscal cliff repercussions. |
Scaliger, Charles |
|
Feb 4, 2013 |
808 |
| 'Fiscal cliff' law retains tuition, transit breaks. |
Leonard, Bill |
Brief article |
Feb 1, 2013 |
254 |
| Prop. regs. govern 3.8% net investment income tax. |
Schreiber, Sally P. |
|
Feb 1, 2013 |
845 |
| IRS issues guidance on 0.9% additional Medicare tax. |
Nevius, Alistair M. |
|
Feb 1, 2013 |
773 |
| Tax treatment when employees surrender paid time off to benefit others. |
Martin, Jeffrey A.; Adkins, Edgar, Jr. |
|
Feb 1, 2013 |
3044 |
| Payments to taxpayer held to be compensation, not distributions. |
Beavers, James A. |
|
Feb 1, 2013 |
1137 |
| Ninth Circuit agrees farming activity is partnership. |
Upshaw, Alice A. |
|
Feb 1, 2013 |
404 |
| Is the sale of real property ordinary income or capital gain? |
Koppel, Michael D. |
|
Dec 1, 2012 |
741 |
| The Mobile Workforce Bill: addressing "road warrior" compliance. |
Yesnowitz, Jamie |
|
Dec 1, 2012 |
3546 |
| After election, workplace issues take center stage. |
Leonard, Bill |
|
Dec 1, 2012 |
342 |
| Taiwan-Germany tax agreement to be effective Jan. 1, 2013. |
Li, Judy |
Brief article |
Nov 26, 2012 |
176 |
| Tax payers will enjoy income tax cut in 2013. |
|
|
Nov 6, 2012 |
459 |
| Retaliation for whistleblowing is on the rise. |
Verschoor, Curtis C. |
|
Nov 1, 2012 |
1499 |
| Facing the tax cliff: surprising number of tax changes loom as year end approaches. |
Nevius, Alistair M. |
|
Nov 1, 2012 |
2955 |
| Other November issues face the voters. |
Cook, Brad |
|
Oct 19, 2012 |
735 |
| Price hike will trigger reduction for personal income tax in 2013. |
Liu, Philip |
|
Oct 4, 2012 |
375 |
| Depreciation and changes in use of real property. |
Pitt, Andrew J. |
|
Oct 1, 2012 |
1757 |
| Reforming the taxation of retirement income. |
Kaplan, Richard L. |
|
Sep 22, 2012 |
15826 |
| India : Loan Agreements / Long Term Infrastructure Bonds and Rate of Interest for the Purpose of Section 194 LC of the Income-Tax Act, 1961 Approved; Interest Income of a Non-Resident Investor to be t. |
|
|
Sep 22, 2012 |
357 |
| Successor liability for state income and franchise taxes. |
Cesaretti, Jonathan M. |
|
Sep 1, 2012 |
1282 |
| State taxation of trusts: credit for taxes paid to other states. |
Bergmann, Gregory A.; Johnson, Eric L. |
|
Sep 1, 2012 |
3851 |
| When becoming a U.S. resident, beware of PFIC rules. |
Whittall, Robert E. |
|
Aug 1, 2012 |
1143 |
| We don't need 'The Pledge on steroids': proposed constitutional amendment to ban an income tax is unnecessary--and a very bad idea. |
Fernald, Mark |
|
Jul 27, 2012 |
571 |
| Securities gains tax will hit the road in 2013. |
Liu, Philip |
|
Jul 26, 2012 |
443 |
| Employment tax liabilities of foreign entities. |
Smith, Annette B. |
|
Jul 1, 2012 |
1440 |
| Federal income tax treatment of certain transferable state tax credits. |
Smith, Annette B. |
|
Jul 1, 2012 |
1432 |
| Taxing the transfer of debts between debtors and creditors. |
Schnee, Edward J.; Seago, W. Eugene |
|
Jul 1, 2012 |
6874 |
| The IRS collection process: a review of the basics. |
Chambers, Valrie |
|
Jul 1, 2012 |
1597 |
| Gov't considers cutting income tax for foreign CEOs to 20%. |
Liu, Philip |
Brief article |
Jun 25, 2012 |
299 |
| Final regs. issued on ordering rules for estates and trusts. |
Nevius, Alistair M. |
|
Jun 1, 2012 |
361 |
| Who is a limited partner? The IRS issues sec. 469 prop. regs. |
Van Leuven, Mary |
|
Jun 1, 2012 |
1591 |
| Accounting for customer loyalty programs: opportunities and pitfalls. |
Van Leuven, Mary |
|
Jun 1, 2012 |
2037 |
| Section 530 relief for worker classification controversies. |
Nash, Claire Y. |
|
Jun 1, 2012 |
7307 |
| Pioneer specialists: from the inception of the income tax, CPAs have been at the forefront of providing advice and assistance to clients. |
Murray, Mark; Flesher, Tonya K.; Flesher, Dale L. |
|
Jun 1, 2012 |
2777 |
| Law report. |
Pagura, Ingrid |
Report |
Jun 1, 2012 |
1072 |
| What we know: a brief tax update. |
Kan, Samuel W. |
|
May 1, 2012 |
7887 |
| Trust deductions: knight, Prop. regs. still govern. |
Anderson, Kevin D. |
|
May 1, 2012 |
1451 |
| Accuracy-related penalty tested in five recent cases. |
Anderson, Kevin D. |
|
May 1, 2012 |
1467 |
| Post-Implementation review of FIN 48. |
Anderson, Kevin D. |
|
May 1, 2012 |
1086 |
| Domicile and residency issues of non-U.S. taxpayers. |
Nevius, Alistair M. |
|
Apr 1, 2012 |
578 |
| Potential pitfall associated with reorganizations involving Chinese subsidiaries. |
Ji, Frank |
|
Apr 1, 2012 |
934 |
| Supreme Court considers regulatory preference issue. |
Click, David L. |
|
Apr 1, 2012 |
1220 |
| Ethical considerations in reporting use taxes on state income tax returns. |
Villa, Michael J. |
|
Apr 1, 2012 |
1353 |
| Community property rules and registered domestic partners. |
Paddock, David A.; Hartmann, Wendy E. |
|
Apr 1, 2012 |
5604 |
| Estimated amount of state income tax claim not deductible on estate tax return. |
Beavers, James A. |
|
Apr 1, 2012 |
1270 |
| Realization and its evil twin deemed realization. |
Mock, Rodney P.; Tolin, Jeffrey |
|
Mar 22, 2012 |
29195 |
| Our bodies, our (tax) selves. |
Crawford, Bridget J. |
|
Mar 22, 2012 |
30809 |
| The nondelegation doctrine and the federal income tax: may Congress grant the President the authority to set the income tax rates? |
Smith, Andre L. |
|
Mar 22, 2012 |
9682 |
| New foreign asset report standards starting to kick in. |
Misener, Jill |
|
Mar 7, 2012 |
719 |
| Income tax discrimination: still stuck in the labyrinth of impossibility. |
Graetz, Michael J.; Warren, Alvin C., Jr. |
|
Mar 1, 2012 |
22317 |
| The new repair regulations - some things to consider. |
Mersereau, Dwight N.; Wise, Corey M. |
|
Mar 1, 2012 |
11335 |
| Lucky No. 13. |
|
Brief article |
Feb 13, 2012 |
179 |
| IRS launches worker classification settlement program. |
Adkins, G. Edgar, Jr.; Martin, Jeffrey A.; Lambert, Adam |
|
Feb 1, 2012 |
2405 |
| Timing considerations of discharging taxes in a Chapter 7 bankruptcy. |
Salzman, Martha L.; Hibschweiler, Arlene M. |
|
Feb 1, 2012 |
9284 |
| EITC Boost Strengthens Working Families - and Illinois' Economy. |
|
|
Jan 10, 2012 |
1005 |
| Access to justice in income tax appeals. |
Campbell, Colin (Canadian lawyer) |
|
Jan 1, 2012 |
4122 |
| Tax relief and health care acts shape 2011 returns: return preparers face new regulations; information reporting expands. |
Bonner, Paul |
|
Jan 1, 2012 |
3472 |
| Guidance on characterizing gross receipts from telecommunications services. |
Dell, Michael |
|
Jan 1, 2012 |
2599 |
| Case study: providing fringe benefits to S corporation employees. |
Ellentuck, Albert B. |
|
Dec 1, 2011 |
1159 |
| Tax programs top FEIC agenda. |
|
Brief article |
Dec 1, 2011 |
234 |
| Adjunct professor ruled an employee. |
Thompson, Steven C. |
|
Dec 1, 2011 |
450 |
| President al-Assad Issues Law Exempting Taxpayers from Overdue Interests, Fines, Penalties. |
|
|
Nov 16, 2011 |
174 |
| President al-Assad Issues Law Exempting Taxpayers from Overdue Interests, Fines, Penalties. |
|
|
Nov 15, 2011 |
136 |
| Exempting Taxpayers from Overdue Interests, Fines, Penalties if They Paid before December 31st, 2011 Approved. |
|
|
Nov 3, 2011 |
183 |
| Final regs implement form 990 changes. |
|
|
Nov 1, 2011 |
679 |
| Form 990 changes implemented in final regs. |
|
|
Nov 1, 2011 |
670 |
| Employers immune from suit for complying with IRS levy. |
Mansour, Michael P. |
|
Nov 1, 2011 |
615 |
| Deferral of income from sale of gift cards. |
Brown, Mark |
|
Nov 1, 2011 |
1010 |
| Compliance assurance process. |
Opper, Loren M. |
|
Nov 1, 2011 |
7229 |
| TEI liaison meeting with Canadian Department of Finance on pending income tax questions. |
|
|
Nov 1, 2011 |
4216 |
| TEI liaison meeting with Canada Revenue Agency on income tax questions. |
|
|
Nov 1, 2011 |
5355 |
| Hannibal Lecter, the IRS, and the fed. |
Jasper, William F. |
|
Oct 24, 2011 |
830 |
| The upper-class entitlement: it's time to end the mortgage interest deduction. |
Stansel, Dean; Bandazzo, Anthony |
|
Oct 14, 2011 |
2582 |
| New developments: Economic Substance guidance and non-compete covenant decision. |
Josephs, Stuart R. |
|
Oct 1, 2011 |
800 |
| Exchange of shares in ISO exercise. |
Wong, Alan |
|
Oct 1, 2011 |
910 |
| Forgivable loans in employment agreements. |
Wong, Alan |
|
Oct 1, 2011 |
1188 |
| SE tax and sporadic activity. |
Bonner, Paul; tax, self-employment |
|
Oct 1, 2011 |
730 |
| (Systemic) risk and taxation. |
Edwards, Douglas O. |
|
Sep 22, 2011 |
21989 |
| Expanding the scope of delivery under Public Law no. 86-272. |
Peric, Gary; Cesaretti, Jonathan M. |
|
Sep 1, 2011 |
5125 |
| Canadian income tax guidance priorities. |
|
|
Sep 1, 2011 |
1693 |
| IRS finalizes automatic five-month extension for partnership, trust and estate returns. |
|
|
Sep 1, 2011 |
557 |
| FATCA reporting suspended for some: pre-2010 FBAR filing extended. |
|
|
Sep 1, 2011 |
701 |
| Deduction allowed for payments to long-term caregivers. |
Nevius, Alistair M. |
|
Sep 1, 2011 |
409 |
| State & local taxes: selected issues concerning the state income taxation of nonresident trusts and estates. |
Bergmann, Gregory A.; Johnson, Eric L. |
|
Sep 1, 2011 |
5422 |
| Get your facts straight. |
Moritz, Gwen |
Editorial |
Jul 25, 2011 |
819 |
| Fair tax or foul? The promise and peril of changing the way we pay for government. |
Cavanaugh, Tim |
Viewpoint essay |
Jul 2, 2011 |
1097 |
| State income tax credit is a capital asset. |
Reichert, Charles J. |
|
Jul 1, 2011 |
632 |
| Common reporting errors on Form 990. |
Nevius, Alistair M. |
|
Jul 1, 2011 |
450 |
| New form 990: what's confusing filers? |
Smith, Annette B. |
|
Jul 1, 2011 |
1177 |
| Partnership determination of eligible basis for energy grants. |
Smith, Annette B. |
|
Jul 1, 2011 |
2498 |
| Equity-based and nonqualified deferred compensation plans. |
Altieri, Mark P. |
|
Jul 1, 2011 |
4829 |
| Basic bankruptcy treatment of income tax for individuals. |
Chambers, Valrie |
|
Jul 1, 2011 |
1863 |
| TEI endorses Mobile Workforce State Income Tax Simplification Act. |
|
|
Jul 1, 2011 |
2568 |
| Taxing the rich: lessons learned from Proposition 63, Proposition 82, and Measure 66. |
Lee, Leslie |
|
Jun 22, 2011 |
6283 |
| Republicans have broken their promises. |
Norelli, Terie |
|
Jun 17, 2011 |
456 |
| IRS issues final regs. and guidance on mandatory e-filing requirements. |
Nevius, Alistair M. |
|
Jun 1, 2011 |
1202 |
| Individual taxation: digest of recent developments. |
Cook, Ellen; Gershman, Edward A.; Hagy, Janet; Horn, Jonathan; Moore, Daniel T.; Nellen, Annette; Ru |
|
Jun 1, 2011 |
6695 |
| Uncertain tax positions for flowthrough entities: what is an income tax? |
Wright, Kathleen K.; Small, Jack |
|
Jun 1, 2011 |
4331 |
| Taxation and liquidity. |
Listokin, Yair |
|
May 1, 2011 |
21116 |
| Changes in book recognition of advance payments may require changes in tax accounting method. |
Hong, Betty |
|
May 1, 2011 |
1235 |
| Updated procedures for changing accounting methods and new automatic method changes. |
Salza, John |
|
May 1, 2011 |
1098 |
| Violation of public policy and the denial of deductions. |
Schnee, Edward J.; Seago, W. Eugene |
|
May 1, 2011 |
8094 |
| Americans Oppose Eliminating Income Tax Deductions; Opposition high even when framed as part of plans to lower tax rates or reduce deficit. |
Jones, Jeffrey M. |
Survey |
Apr 15, 2011 |
970 |
| A pay-as-you-go kicker. |
|
|
Apr 14, 2011 |
637 |
| Supreme Court: medical residents not exempt from FICA. |
Mannino, Laura Lee |
|
Apr 1, 2011 |
876 |
| Second home eligible for parsonage exclusion. |
Reichert, Charles J. |
|
Apr 1, 2011 |
529 |
| Planning options with retirement benefits. |
|
|
Apr 1, 2011 |
1935 |
| Form 5471 Penalties. |
Weber, Neal A. |
|
Apr 1, 2011 |
374 |
| Capital construction funds: sec. 7518. |
Weber, Neal A. |
|
Apr 1, 2011 |
883 |
| Winter advocacy spade work blooms in Spring issue: TEI holds Washington liaison meetings; urges corporate employer exception for tax preparer ID rules; files amicus letter on retroactive state penalty; comments on Canadian income tax legislation. |
|
|
Mar 22, 2011 |
3935 |
| Supreme Court's Mayo Foundation opinion grants Chevron deference to Treasury regulations. |
Sloan, Clifford M.; Williams, B. John, Jr.; Foster, David W. |
|
Mar 22, 2011 |
6321 |
| Tax indemnification arrangements: navigating the financial reporting standards. |
Abahoonie, Edward J.; Leggett, Garth S. |
|
Mar 22, 2011 |
2590 |
| Get ready for the return! How to make filing tax returns more efficient: applying the state of California Franchise Tax Board's ReadyReturn to the federal tax system. |
Valencia, Rebecca |
|
Mar 22, 2011 |
9768 |
| Arkansas positioned for world-class growth. |
Zook, Randy |
|
Mar 14, 2011 |
652 |
| Sec. 409A update. |
Jones, Mary |
|
Mar 1, 2011 |
3475 |
| Required minimum distribution alternatives for IRA beneficiaries. |
Burilovich, Linda |
|
Mar 1, 2011 |
4989 |
| A multinational analysis of tax rates and economic activity. |
Smith, Lawrence C., Jr.; Smith, L. Murphy; Gruben, William C. |
|
Mar 1, 2011 |
8641 |
| Cast a spell, pay a tax. |
|
Brief article |
Feb 21, 2011 |
168 |
| IRS maintains stance on omissions from gross income and overstatement of basis. |
Nevius, Alistair M. |
|
Feb 1, 2011 |
804 |
| The gross income requirement for trusts' charitable deductions. |
Schafer, Frances |
|
Feb 1, 2011 |
1889 |
| MWV Reports Strong Fourth Quarter and Record Full-Year Earnings. |
|
Financial report |
Jan 26, 2011 |
16347 |
| Fitch Comments on State of Illinois Following Income-Tax Increase. |
|
|
Jan 12, 2011 |
302 |
| California conformity. |
|
Brief article |
Jan 1, 2011 |
214 |
| The tax consequences of point-based employee reward programs. |
Takacs, Natalie Bell |
|
Jan 1, 2011 |
8088 |
| 2010-2012 tax update. |
Kan, Samuel W. |
|
Jan 1, 2011 |
8813 |
| Taxing leisure complements. |
Kaplow, Louis |
|
Oct 1, 2010 |
5123 |
| Is your contractor really independent? |
Wollenberg, John |
|
Oct 1, 2010 |
1091 |
| Income tax accounting for trusts and estates: planning allocations between entities and beneficiaries is even more critical with higher tax rates on the horizon. |
Pippin, Sonja |
|
Oct 1, 2010 |
3628 |
| Real estate appraisers and the revised tax preparer penalty statute: evolution, rules, and reality. |
Placid, Raymond; Cecil, H. Wayne; Weeks, H. Shelton |
|
Sep 22, 2010 |
6032 |
| Congress should address tax avoidance head-on: the Internal Revenue Code needs a GAAR. |
Libin, Jerome B. |
|
Sep 22, 2010 |
5173 |
| Practical tax reform for a more efficient income tax. |
Gravelle, Jane G. |
|
Sep 22, 2010 |
6761 |
| Gain from the sale of an income interest in a trust. |
Kahn, Douglas A. |
|
Sep 22, 2010 |
8372 |
| Taxation of LLC members as general partners. |
Nash, Claire Y.; Parker, James |
|
Sep 1, 2010 |
6917 |
| State & local taxes: income apportionment and allocation after Mead. |
Kwiatek, Harlan J.; Weinreb, Adam Stuart |
|
Sep 1, 2010 |
2600 |
| Taxpayer denied exclusion for gain on the sale of a principal residence. |
Beavers, James A. |
|
Sep 1, 2010 |
1470 |
| Taiwan inks tax exemption agreement with Paraguay. |
Li, Judy |
Brief article |
Aug 25, 2010 |
174 |
| The qualified therapeutic discovery project tax credit and grant. |
Bakale, Anthony S. |
|
Aug 1, 2010 |
1625 |
| Call to end St. Louis earnings tax shows one millionaire's political reach. |
Bellomo, Jessica |
|
Jul 1, 2010 |
1652 |
| Money matters: income tax and the employee doctor. |
Gurland, Charles |
Report |
Jul 1, 2010 |
992 |
| Charitable planning CRTs, CLTs and the increasing payment CLAT. |
Testa, Scott E. |
|
Jul 1, 2010 |
3830 |
| Is your client a nonresident of Illinois for state income tax purposes? The Illinois Department of Revenue is looking closely at former Illinois residents who claim residency in other states while maintaining ties to Illinois. |
|
|
Jul 1, 2010 |
772 |
| Practical considerations in preparing for the impending schedule UTP filing requirement. |
Desmond, Michael J.; Buch, Ronald L., Jr. |
|
Jul 1, 2010 |
8147 |
| Are U.S. Taxes causing a global disadvantage? |
Rush, Patrick; Mincieli, Michael |
Cover story |
Jun 1, 2010 |
3097 |
| Make no mistake: most tax entanglements arise from basic errors. Here's how to avoid common problems. |
Dougherty, Paul |
|
Jun 1, 2010 |
1191 |
| Accounting for government grants. |
Conjura, Carol; Yokitis, Matt |
|
Jun 1, 2010 |
1601 |
| Legislature approves cut of business income tax rate to 17%. |
Liu, Philip |
Brief article |
May 31, 2010 |
276 |
| Arizona Small Business Technology Companies Gain Access to Capital with Passage of Legislation Supported by Arizona Technology Council. |
|
|
May 12, 2010 |
673 |
| Tax consequences of de facto liquidations. |
Pedersen, C.; Arber, Stephen C. |
|
May 1, 2010 |
1092 |
| Global tax treatment of equity awards. |
Neuhauser, Derrick |
|
May 1, 2010 |
1950 |
| Deducting deficiency interest expense in the proper tax year. |
Zaleski, Andy; Grubbs, Ashley |
|
May 1, 2010 |
1278 |
| Using a qualified plan account to fund a Roth IRA conversion. |
Klahsen, Rick |
|
Apr 1, 2010 |
2098 |
| The accuracy-related penalty. |
Cook, John; Ocheltree, Alan J. |
|
Apr 1, 2010 |
7510 |
| Don't tax the American dream. |
Robbins, John M. |
Column |
Apr 1, 2010 |
2110 |
| Notice 2010-6: sec. 409A document failure correction program. |
Almeras, Jon |
|
Mar 1, 2010 |
3324 |
| Treasury plans to update definition of publicly traded debt. |
Almeras, Jon |
|
Mar 1, 2010 |
2148 |
| The proper timing of workers' compensation deductions. |
Almeras, Jon |
|
Mar 1, 2010 |
1293 |
| Individual taxation: digest of recent developments. |
Cook, Ellen D.; Fowler, Anna C.; Gershman, Edward A.; Hagy, Janet C.; Horn, Jonathan; Nellen, Annett |
|
Mar 1, 2010 |
6180 |
| Manufacturing demand: will home sales fall off a cliff once the homebuyer tax credit expires? Experts vary on the precise impact of the credit, and what will happen when it ends. But most agree the credit created a big wave of sales pulled forward in time to when the housing market really needed a boost. |
Stowe, Robert |
|
Mar 1, 2010 |
5176 |
| Revised bill removes preferential tax for Taiwan-headquartered multinationals. |
|
|
Feb 24, 2010 |
304 |
| Can an investment become a theft for tax purposes? |
Coleman, Jeffrey P.; Newsom, Jennifer |
|
Jan 1, 2010 |
4563 |
| New reality in the new year? |
Heffes, Ellen M. |
Editorial |
Jan 1, 2010 |
580 |
| Networks, norms, and national tax policy. |
Christians, Allison |
|
Jan 1, 2010 |
18878 |
| Best practices for creating, maintaining, and protecting state income tax audit files. |
Mata, Pilar; Call, Richard C. |
|
Jan 1, 2010 |
4541 |
| The use of certainty threshold criteria for tax compliance enforcement in ambiguous tax scenarios. |
Mason, J. David |
|
Jan 1, 2010 |
8484 |
| Military Spouses Residency Relief Act (MSRRA): use caution and read carefully. |
Fenton, Janet H. |
|
Jan 1, 2010 |
1224 |
| The false modesty of Department of Revenue v. Davis: disrupting the dormant Commerce Clause through the traditional public function doctrine. |
Zelinsky, Edward A. |
|
Jan 1, 2010 |
15756 |
| Legislative-Yuan committee passes "thin capitalization" article. |
|
Brief article |
Dec 22, 2009 |
214 |
| Overview of income taxes and other taxes on MNCs. |
|
|
Dec 1, 2009 |
640 |
| When a tax return is not a "return". |
Gilman, Jeffrey |
|
Dec 1, 2009 |
846 |
| FBARs and not-yet-reported offshore income: penalties and practitioners' issues. |
Sullivan, Neil A.J. |
|
Dec 1, 2009 |
1203 |
| ARRA expands hope scholarship credit. |
Schuster, Steve C. |
|
Dec 1, 2009 |
948 |
| Assessing professional tax advice and taxpayer sophistication. |
Morris, Donald |
|
Dec 1, 2009 |
6353 |
| Tax Season Toolkit: everything you need to navigate through the busy season. |
|
|
Dec 1, 2009 |
5651 |
| Cot meets FTB: annual liaison meeting covers timely issues. |
English, Damien B.M. |
|
Dec 1, 2009 |
757 |
| Accounting for uncertainty in income taxes and nonpublic entities. |
Godkin, Rebecca |
|
Dec 1, 2009 |
1499 |
| Headquarters of world-class multinationals eligible for 15% income tax. |
|
Brief article |
Nov 3, 2009 |
248 |
| Personal income tax to drop considerably next year. |
|
Brief article |
Nov 2, 2009 |
328 |
| Hidden taxes. |
Galle, Brian |
|
Nov 1, 2009 |
25672 |
| Tax treatment of employment-related judgments and settlements. |
Mirpuri, Shashi |
|
Nov 1, 2009 |
1037 |
| Current developments in employee benefits and pensions. |
Walker, Deborah; Neilio, Mark |
|
Nov 1, 2009 |
7186 |
| Controlled framework for income taxes. |
Crossman, Claire |
|
Nov 1, 2009 |
4447 |
| TEI liaison meeting with Canadian Department of Finance on pending income tax questions: December 9, 2009. |
|
|
Nov 1, 2009 |
3756 |
| TEI liaison meeting with Canada Revenue Agency on income tax questions: December 8, 2009. |
|
|
Nov 1, 2009 |
4359 |
| Final regs. on treatment of controlled services transactions under Sec. 482. |
Nevius, Alistair M. |
|
Oct 1, 2009 |
436 |
| Roth IRA conversions in 2010. |
Aponte, Stephen |
|
Oct 1, 2009 |
1000 |
| Income from sales or settlements of life insurance contracts. |
Beatty, Dawn M. |
|
Oct 1, 2009 |
2770 |
| Changes to estimated tax payment requirements. |
Wong, Alan |
|
Oct 1, 2009 |
829 |
| Evolving tax credits: keeping up with the ever-changing R&D tax credits. |
Crabtree, Randy |
|
Oct 1, 2009 |
752 |
| The problem of work-related tax deductions. |
Sullivan, Lucy |
Essay |
Sep 22, 2009 |
2362 |
| Cancellation-of-indebtedness income and transactional accounting. |
Zelenak, Lawrence A. |
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Sep 22, 2009 |
23616 |
| Daily Wrap Up - Sept 21. |
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Sep 21, 2009 |
586 |
| Financial holding firms required to pay extra tax for previous years. |
|
Brief article |
Sep 18, 2009 |
248 |
| Overseas income of rich people to become taxable from 2010. |
|
Brief article |
Sep 2, 2009 |
242 |
| U.K. 'Sarbanes-Oxley' holds senior accounting officers responsible. |
Heffes, Ellen M. |
|
Sep 1, 2009 |
405 |
| Can payroll outsourcing work for you? Save time and resources with a payroll partner. |
Mehta, Deepak |
Survey |
Sep 1, 2009 |
796 |
| Statement of Financial Accounting Standards No. 164-not-for-profit entities: mergers and acquisitions (including an amendment of FASB Statement No. 142). |
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Aug 1, 2009 |
15669 |
| Deductibility of bankruptcy costs and the origin of the claim. |
Sanders, Debra; Gill, Susan; Zuber, Jill |
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Aug 1, 2009 |
3785 |
| Masquerading nurses: delegates came masked and full of mystique to the Annual Conference dinner for a night of dancing, fine food and wine and catching up with other delegates across NSW. |
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Conference news |
Aug 1, 2009 |
306 |
| US House panels approve healthcare overhaul, taxes on wealthiest. |
|
Brief article |
Jul 20, 2009 |
321 |
| Arizona Governor Signs Laws to Strengthen Two School Choice Programs. |
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Jul 14, 2009 |
283 |
| Deceased plastics tycoon Y.C. Wang pays NT$8 b. income tax. |
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Brief article |
Jul 6, 2009 |
191 |
| Correcting employment tax errors. |
Mort, Kathleen; Boeskin, Dan |
|
Jul 1, 2009 |
1143 |
| FIN 48: insurance for when the IRS doesn't recognize what you did. |
Blitz, Gary P. |
|
Jul 1, 2009 |
4318 |
| Self-employment or other income? |
Spiesz, Jennifer; Harter, Charles |
|
Jul 1, 2009 |
691 |
| Correcting FICA errors. |
Nevius, Alistair M. |
|
Jul 1, 2009 |
689 |
| Foreign workers to pay 20% tax with sub-183-day stays. |
|
Brief article |
Jun 22, 2009 |
160 |
| Teachers and servicemen to lose free-tax privilege from 2010. |
|
Brief article |
Jun 12, 2009 |
225 |
| Tax update: new state tax laws taking effect in 2009, 2011. |
Reynolds, Bob |
|
Jun 1, 2009 |
1234 |
| State taxation of telecommuters. |
Lafond, Andrew C.; Schrader, Jeffrey J. |
|
Jun 1, 2009 |
1289 |
| A broker is what a broker does. |
Reichert, Charles J. |
|
Jun 1, 2009 |
631 |
| Sec. 199 issues arising from contract manufacturing arrangements. |
Arbuthnot, Brandy L. |
|
May 1, 2009 |
1456 |
| Proposed cost sharing regulations. |
Ugai, Brian C. |
|
May 1, 2009 |
15545 |
| So you left your trust at home when you moved to Florida. |
Kern, Jeffrey A.; Shore, H. Allan |
|
May 1, 2009 |
5413 |
| Is an income tax around the corner? State budget woes threaten N.H.'s economic advantage. |
Gatsas, Ted |
|
Apr 24, 2009 |
560 |
| Mr. President here's another thing to change: journalist and mom Katia Hetter hates that her partner has to pay taxes on her health care benefits. Could that change under Obama? |
Hetter, Katia |
|
Apr 1, 2009 |
669 |
| Transfer pricing: the new temporary cost-sharing regs. |
Kaufman, Jeffrey B. |
|
Apr 1, 2009 |
3046 |
| Discharge of indebtedness: conversion vs. contribution of indebtedness. |
Sekhri, Vikas; Gruidl, Nick |
|
Apr 1, 2009 |
2584 |
| U.S. possessions corporation returns, 2005. |
Holik, Daniel S. |
|
Mar 22, 2009 |
10347 |
| Sec. 409A proposed regs. address income inclusion. |
Walker, Deborah; Neilio, Mark |
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Mar 1, 2009 |
3624 |
| Tax season can leave soldiers confused. |
|
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Mar 1, 2009 |
674 |
| Worker classification still troublesome. |
Quinn, Tina |
|
Mar 1, 2009 |
658 |
| Sec. 409A prop. regs. and guidance for noncompliant plans. |
Nevius, Alistair M. |
|
Feb 1, 2009 |
1005 |
| Treatment of gift card/ certificate sales: no answers, more questions. |
Shevak, Richard |
|
Feb 1, 2009 |
1754 |
| Individual taxation: filing season update. |
Cook, Ellen D.; Covington, Sabrina; Fowler, Anna C.; Horn, Jonathan; Nellen, Annette; Neuschwander, |
|
Jan 1, 2009 |
9634 |
| Limitations on taxpayers' ability to disavow tax consequences of contract terms. |
Keenan, John; Lagun, Julia |
|
Jan 1, 2009 |
1397 |
| USDA, IRS may share income data ... |
|
Brief article |
Dec 15, 2008 |
112 |
| Update for 2008 federal income tax returns. |
Chase, Dana J. |
|
Dec 1, 2008 |
7218 |
| Changes to Form 990 reflect IRS policy goals. |
Temkin, Lior |
|
Dec 1, 2008 |
1105 |
| Massachusetts taxes all contributions to 401(k) plans by self-employed individuals. |
Koppel, Michael D. |
|
Dec 1, 2008 |
477 |
| Nonphysical injury awards after Murphy. |
Winkelman, Kenneth A.; Fornaro, James M.; Lucido, Peter D. |
|
Dec 1, 2008 |
4100 |
| Sec. 409A: international issues. |
Goldsberry, Eddie; Autrey, Ashley |
|
Nov 1, 2008 |
1830 |
| Debt modifications for employees: does Sarbanes-Oxley nullify Rev. Rul. 2004-37? |
Nash, Claire Y.; Metrejean, Cheryl T. |
|
Nov 1, 2008 |
2927 |
| Current developments in employee benefits and pensions (Part I). |
Walker, Deborah; Neilio, Mark; Haberman, Michael |
|
Nov 1, 2008 |
6453 |
| When are payments treated as child support? |
Ellentuck, Albert B. |
|
Nov 1, 2008 |
1700 |
| Accelerating losses with an assignment for the benefit of creditors. |
Wells, Thomas O.; Schortz, Joseph R. |
|
Nov 1, 2008 |
3651 |
| Derivatives and hedging: accounting vs. taxation: ballast for stormy financial seas. |
Bloom, Robert; Cenker, William J. |
|
Oct 1, 2008 |
2959 |
| IRS rules total return swap tied to real estate index is not subject to FIRPTA. |
Rubinger, Jeffrey L. |
|
Oct 1, 2008 |
4924 |
| IFRS implications for income taxes. |
Rood, Joan; Kinney, Laura |
|
Oct 1, 2008 |
2249 |
| Hot topics in FAS 109. |
Raines, Donna; Pitts, Jennings; Leder, Zack; Sutton, Claire; Thrasher, Bennett |
|
Oct 1, 2008 |
1763 |
| Gonzalez Bill Will Simplify Home Office Deductions. |
|
|
Sep 26, 2008 |
435 |
| A blueprint for tax reform and health reform. |
Burman, Leonard E. |
|
Sep 22, 2008 |
12596 |
| Comment on Leonard E. Burman, "a blueprint for tax reform and health reform". |
Viard, Alan D. |
|
Sep 22, 2008 |
6120 |
| The taxpayer advocacy panel: an opportunity to collaborate with the IRS: here's another way CPAs can serve the taxpaying public at the grass-roots level. |
Shoemaker, Paul |
|
Sep 1, 2008 |
2026 |
| IRS flexes its muscles under the partnership anti-abuse rules. |
Belman, Bruce J.; Wagner, Howard M. |
|
Sep 1, 2008 |
1187 |
| Individual taxation report. |
Cook, Ellen D.; Covington, Sabrina; Horn, Jonathan; Musacchio, Michelle; Nellen, Annette; Neuschwand |
|
Sep 1, 2008 |
3968 |
| Using serial IRAs to stretch the 60-day rule for IRA rollovers. |
Takacs, Natalie Bell |
|
Aug 1, 2008 |
1278 |
| Treatment of loans to U.S. partners under the U.S.-Germany tax treaty. |
Urbahns, Rudiger |
|
Aug 1, 2008 |
623 |
| Texas comptroller provides rules on the Texas franchise tax. |
Chisholm, Adam |
|
Aug 1, 2008 |
3906 |
| The scholarship trap for foreign students. |
Lebow, Marc I.; McLain, Michael; Schell, Wayne |
|
Aug 1, 2008 |
811 |
| Watch out for private annuities: favorable income tax treatment would be curtailed under proposed regulations. |
Josephs, Stuart R. |
|
Jul 1, 2008 |
3318 |
| Getting good advice: new rules might require more in-depth discussions. |
Berger, Harvey; Goller, Greg; Winter, William |
|
Jul 1, 2008 |
1620 |
| Issues under proposed de minimis rule for expensing tangible property. |
Herzog, Megan |
|
Jul 1, 2008 |
1167 |
| IRS intensifies focus on worker classification. |
Mort, Kathleen |
|
Jul 1, 2008 |
982 |
| Refund claims and the Saturday-Sunday-holiday rule of sec. 7503. |
Urban, Michael A. |
|
Jul 1, 2008 |
1223 |
| Ten things CPAs need to know about structured legal fees. |
Wood, Robert W. |
|
Jul 1, 2008 |
1990 |
| Guiding clients through the transfer-for-value maze. |
Levin, Philip |
|
Jul 1, 2008 |
2338 |
| The quest to tax financial income in a global economy: emerging to an allocation phase. |
Benshalom, Ilan |
|
Jun 22, 2008 |
21792 |
| More than just DNA-tax, welfare and the family. An examination of the concept of family in the tax transfer system, with particular reference to family benefits. |
Hodgson, Helen |
|
Jun 22, 2008 |
6073 |
| Federal government announces Rs.2.01trn, budget: slashes subsidies, increases salaries. |
|
|
Jun 1, 2008 |
759 |
| Reduced credit for increasing research activities. |
Maillet, Kevin A.; Culp, David; Kachinsky, Christine M. |
|
Jun 1, 2008 |
1922 |
| See. 199 final Regs. on TIPRA amendments and more. |
Borrack, Mathew M.; Vance, Scott W. |
|
Jun 1, 2008 |
1181 |
| Tools for tax planning for foreign nationals. |
Barooshian, Laura K.; Fava, Karl L. |
|
Jun 1, 2008 |
717 |
| A coherent policy proposal for U.S. residence-based taxation of individuals. |
Blum, Cynthia; Singer, Paula N. |
|
May 1, 2008 |
19559 |
| Military Combat Zone Pay and Economic Stimulus Act Eligibility. |
Soss, Marc J. |
|
May 1, 2008 |
315 |
| Court ponders giving legal technicians more authority. |
Bastian, Stanley A. |
Editorial |
May 1, 2008 |
924 |
| Laffer traps and monetary policy. |
Pintus, Patrick A. |
|
May 1, 2008 |
5846 |
| Mobile Workforce State Income Tax Fairness and Simplification Act: on May 13, 2008, Tax Executives Institute filed the following comments with the House Judiciary Subcommittee on Commercial and Administrative Law, concerning H.R. 3359, the Mobile Workforce State Income Tax Fairness and Simplification Act of 2007. |
|
|
May 1, 2008 |
2422 |
| Why do Europeans work (much) less? It is taxes and government spending. |
Dhont, Tine; Heylen, Freddy |
|
Apr 1, 2008 |
6202 |
| Impact of the Supreme Court's Knight decision on investment advisers. |
Schultz, Charles F. |
|
Apr 1, 2008 |
828 |
| REITs and taxable REIT subsidiaries potentially subject to PHC tax treatment. |
Temkin, Charles; Vetting, Joseph |
|
Mar 1, 2008 |
1539 |
| Holding period and basis considerations of partnership conversions. |
Sousa, Jonathan; Weiden, Kathleen M. |
|
Mar 1, 2008 |
6056 |
| 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 |
| Final regs. provide rules for entities required to file electronically. |
Nevius, Alistair M. |
|
Feb 1, 2008 |
375 |
| Accounting method change procedures: one possible solution. |
Shevak, Richard |
|
Feb 1, 2008 |
1244 |
| Technical errors in student aid bill corrected. |
Pekow, Charles |
|
Jan 14, 2008 |
182 |
| Administration. |
|
|
Jan 1, 2008 |
1260 |
| Loan proceeds as income: a response to professor Dodge. |
Crane, Charlotte |
|
Jan 1, 2008 |
8126 |
| TEI's comments on U.S.-Canada Tax Protocol: on September 21, 2007, the United States and Canada signed the Fifth Protocol (the "Protocol") to the U.S.-Canada Income Tax Treaty. The new Protocol will become effective upon ratification by the U.S. Senate and Canadian Parliament. The Protocol is also accompanied by two sets of diplomatic notes exchanged between the two countries. |
|
|
Jan 1, 2008 |
4034 |
| Bulletproofing special allocations. |
Holland, Michael L. |
|
Jan 1, 2008 |
4104 |
| Beyond the pro-consumption tax consensus. |
Shaviro, Daniel N. |
|
Dec 1, 2007 |
19970 |
| Profits interest - converting compensation to capital gains and other planning ideas. |
Wells, Thomas O.; Carter, Samantha B. |
|
Dec 1, 2007 |
4068 |
| Indianapolis Power & Light trips circuits. |
Reichert, Charles J. |
|
Dec 1, 2007 |
596 |
| D.C. Circuit switches position in Murphy. |
Mannino, Laura Lee |
|
Sep 1, 2007 |
566 |
| Matching asset values for income and estate tax. |
Rider, Gary D.; Pulliam, Darlene |
|
Sep 1, 2007 |
628 |
| Defining a child-support payor's "net income": this article looks at the statute and more than a decade's worth of cases to determine what does and does not constitute "net income" for purposes of calculating a payor's child-support obligation. |
Maksimuk, Gregory C. |
|
Sep 1, 2007 |
2830 |
| A primer on qualified pension and profit-sharing plans: pension and profit-sharing plans, long important wealth-building and asset-protection tools, are more valuable than ever thanks to legislation passed early in this decade. Here's an overview for business advisors about these plans and what they can do for employers. |
Margolin, Stephen M.; Shifrin, Harvey S. |
|
Jul 1, 2007 |
4166 |
| No gain, some pain for another lottery winner. |
Pace, Ryan H. |
|
Jul 1, 2007 |
357 |
| Moss Adams, LLP Announces Important News for Companies Working in China: How Will the Law's Passage Affect Your Company? |
|
|
May 7, 2007 |
1237 |
| Taxing expats, poaching talent, e-newsletters. |
Orndorff, Lisa; Halvorsen, Regan; St. Martin, Anne |
Column |
May 1, 2007 |
1098 |
| Whistleblowers wanted. |
Scott, Paul D. |
|
May 1, 2007 |
794 |
| In the line of duty. |
Metrejean, Cheryl T. |
|
May 1, 2007 |
262 |
| A new, stricter test for independent contractor status? Has the Illinois Supreme Court embraced a test that makes it harder for employers to classify workers as independent contractors rather than employees and thus avoid employee-related taxes and other expenses? |
|
|
May 1, 2007 |
854 |
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