Laws, regulations and rules subtopic
| |
Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Deducting donated services and out-of-pocket expenses. |
Ellentuck, Albert B. |
|
Nov 1, 2009 |
1189 |
| Accountable plan reimbursements for tools and equipment. |
Styron, W. Joey |
|
Nov 1, 2009 |
609 |
| 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 |
| Deductibility of bankruptcy costs and the origin of the claim. |
Sanders, Debra; Gill, Susan; Zuber, Jill |
|
Aug 1, 2009 |
3785 |
| 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 |
| 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 |
| 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 |
| Casting doubt on the accrual of interest. |
Borghino, Jeff; Cordonnier, Andrew |
|
Feb 1, 2009 |
1868 |
| 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 |
| 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 |
| Reminder: support your auto expense. |
Allison, Ali |
|
Dec 1, 2008 |
963 |
| 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 |
| Tax court to rule on sex change. |
Wells, Jean T.; McFadden-Wade, Gwendalyn |
|
Dec 1, 2007 |
278 |
| Deductibility Of Farm Losses From A Horse Racing Venture. |
Dawson, Rosanne |
|
Nov 16, 2007 |
1672 |
| 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 |
| 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 |
| Full deduction on meal reimbursements. |
Maples, Larry |
|
Mar 1, 2007 |
462 |
| 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 |
| 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 |
| "Unhappy Hour" for Taxpayers: Federal Court Rules Gifts of Food, Beverages or Entertainment Not Fully Deductible. |
|
|
Mar 24, 2006 |
1220 |
| 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 |
| 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 |
| Notice 2005-45: the IRS takes aim at executives' entertainment use of company aircraft. |
Oliphant, C. Frederick, III |
|
Jul 1, 2005 |
10291 |
| 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 |
| 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 |
| Bringing it home: summary and analysis of the repatriation provision of the American Jobs Creation Act. |
Satkoski, Elizabeth |
|
Jan 1, 2005 |
12770 |
| 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 |
| Seeking consistency in relating capital to current expenditures. |
Ordower, Henry |
|
Sep 22, 2004 |
16303 |
| Section 861: adoption of alternative tax book value method for depreciation expense: September 17, 2004. |
|
|
Sep 1, 2004 |
1463 |
| The final INDOPCO regulations: a primer. |
Atkinson, James L. |
|
May 1, 2004 |
8616 |
|
