Laws, regulations and rules subtopic
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Articles
1-69 out of 69 article(s)
| Title |
Author |
Type |
Date |
Words |
| IRS not limited to three years for FPAA. |
Earles, Melanie J. |
|
Nov 1, 2009 |
320 |
| Application of six-year statute of limitations denied again. |
Reichert, Charles J. |
|
Nov 1, 2009 |
832 |
| Ninth, federal circuits: basis overstatement not income omission. |
Bonner, Paul |
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Sep 1, 2009 |
522 |
| Treaty Shopping: An Update. |
McCay, Patrick |
Law overview |
Sep 1, 2009 |
4957 |
| 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 |
| Accountants' professional liability: tackling limitation issues in a transactional setting. |
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Nov 24, 2008 |
519 |
| All that glitters is not deductible. |
Schnee, Edward J. |
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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. |
|
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 |
| SOL on tax refunds. |
Holub, Steven F. |
|
Mar 1, 2003 |
1912 |
| Overpayment SOL. |
Laffie, Lesli S. |
|
Mar 1, 2003 |
416 |
| 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 |
| Cunningham Agrees on Internet Tax Moratorium. |
|
Brief Article |
May 22, 2000 |
132 |
| 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 |
| Closed year NOL may be increased if carryover year is open. |
Friedman, Steven M. |
Brief Article |
Jun 1, 1995 |
294 |
| Gift tax return SOL - exception to the general rule. |
Watson, Mark T. |
|
Jun 1, 1995 |
445 |
| 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. |
|
|
Jul 1, 1991 |
2304 |
| Time period for filing protests. |
|
|
May 1, 1991 |
3059 |
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