Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| DC currents: tax practitioners face increasing regulation. |
Stromsem, William R. |
|
Nov 1, 2009 |
1079 |
| State Tax Amnesty And Voluntary Disclosure Programs. |
|
|
Oct 7, 2009 |
2061 |
| A Compelling New Opportunity For Real Estate Borrowers. |
|
|
Oct 6, 2009 |
1618 |
| Making the most of qualified offers. |
Wolbach, Kristine R. |
|
Oct 1, 2009 |
961 |
| No penalty tax on additional IRA distributions. |
Reichert, Charles J. |
|
Sep 1, 2009 |
632 |
| Tax preparer penalties: who is a preparer? |
Placid, Raymond L.; Cecil, H. Wayne |
|
Aug 1, 2009 |
1856 |
| Broader interpretation of economic substance blunts deductions. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Aug 1, 2009 |
542 |
| Report of Foreign Bank and Financial Accounts: significant revisions and severe penalties. |
Pasmanik, Philip T.; Sullivan, Neil A.J. |
|
Jul 1, 2009 |
2201 |
| FBAR disclosure questions answered. |
Bonner, Paul |
|
Jul 1, 2009 |
851 |
| IRS sets procedures for tax return preparer penalties. |
Elgin, Eve |
|
Jun 1, 2009 |
527 |
| FBAR penalties reduced for six months. |
Sullivan, Neil A.J. |
|
Jun 1, 2009 |
669 |
| IRS announces procedures for tax return preparer penalties. |
Elgin, Eve |
|
Jun 1, 2009 |
1278 |
| Establishing substantial authority for undisclosed tax positions. |
Nash, Claire Y.; Parker, James |
|
Jun 1, 2009 |
7016 |
| Tax amnesty programs and voluntary compliance initiatives: a way to mitigate declining state revenues. |
Weinreb, Adam Stuart |
|
Jun 1, 2009 |
3606 |
| Partner-level defense rule held valid. |
Schnee, Edward J. |
|
Apr 1, 2009 |
412 |
| Return preparer's advice does not prevent accuracy-related penalty. |
Keenan, John; Patel, Vibhuti |
|
Apr 1, 2009 |
967 |
| New material adviser reporting rules. |
Nevius, Alistair M. |
|
Mar 1, 2009 |
302 |
| Magazine article not a penalty defense. |
Thompson, Steven C. |
|
Mar 1, 2009 |
677 |
| IRS crackdown on Form 5471: a sign of things to come? |
Goldberg, Walter S. |
|
Feb 1, 2009 |
517 |
| IRS provides a simplified method for late filing relief. |
Watkins, Tracy |
|
Feb 1, 2009 |
523 |
| IRS issues final regulations on Sec. 6694 tax return preparer penalties. |
Beavers, James |
|
Feb 1, 2009 |
1489 |
| FICA required on 403(b) salary reductions. |
Friske, Karyn Bybee; Pulliam, Darlene |
|
Feb 1, 2009 |
491 |
| No good deed goes unpunished. |
Reichert, Charles J. |
|
Jan 1, 2009 |
641 |
| Targeting the tax gap: the case of the RAL and the advanced notice of proposed rulemaking. |
Cords, Danshera |
|
Jan 1, 2009 |
3472 |
| Automatic penalty assertions begin for delinquent Forms 5471. |
Gurene, Linda |
|
Jan 1, 2009 |
287 |
| IRS changes policy for asserting penalties for late-filed form 5471. |
Keenan, John; Patel, Vibhuti |
|
Jan 1, 2009 |
967 |
| Interested parties meeting: California's new 20 percent underpayment. |
|
|
Dec 23, 2008 |
1692 |
| Tax preparer and taxpayer reporting standards equalized. |
Beavers, James |
|
Dec 1, 2008 |
998 |
| A $200,000 penalty for a $25,000 deduction??!! - the high price of failing to disclose listed transactions under section 6707A of the code. |
Ruchelman, Charles M.; Carney, Leila D. |
|
Nov 11, 2008 |
2079 |
| Automatic penalties for late forms 5471 and related forms. |
Sherr, Eileen Reichenberg |
|
Nov 1, 2008 |
409 |
| Tax Court may not disregard findings of a special trial judge. |
Beavers, James |
|
Nov 1, 2008 |
1132 |
| Current developments in S corporations. |
Karlinsky, Stewart S.; Burton, Hughlene A. |
|
Oct 1, 2008 |
5861 |
| Extension of time to file is not an extension of time to pay. |
Schuster, Randi A. |
|
Oct 1, 2008 |
807 |
| Substantially equal periodic payments from an IRA. |
Burilovich, Linda; Burilovich, Andrew |
|
Oct 1, 2008 |
5312 |
| Taxpayer ignores CPA's advice at his peril. |
Bonner, Paul |
|
Oct 1, 2008 |
458 |
| Substantially equal periodic payments from an IRA. |
Nevius, Alistair M. |
|
Oct 1, 2008 |
576 |
| An analysis of the new preparer penalty proposed regulations. |
Tillinger, Janet W. |
|
Sep 1, 2008 |
7354 |
| Significant recent developments in estate planning. |
Ransome, Justin P.; Satchit, Vinu |
|
Sep 1, 2008 |
8645 |
| Proposed preparer penalty regs. released. |
Nevius, Alistair M. |
|
Aug 1, 2008 |
1704 |
| Common-law mailbox rule reopened. |
Friske, Karyn Bybee; Pulliam, Darlene |
|
Aug 1, 2008 |
900 |
| IRS embarks on penalty regime overhaul. |
Nevius, Alistair M. |
|
Aug 1, 2008 |
599 |
| Prepare yourself; IRS proposes regulations on new prepare penalties. |
Josephs, Stuart R. |
|
Aug 1, 2008 |
838 |
| Forms 8275 and 8275-R: how much information is enough? |
Hodes, Rochelle L.; Fernandez, Lewis J. |
|
Jul 1, 2008 |
1016 |
| Reportable transactions: when does the 90-day disclosure rule apply? |
Trainer, Corina; Hodes, Rochelle L. |
|
Jul 1, 2008 |
1070 |
| Tax planning with single-employer qualified plans. |
Donovan, Kevin J. |
|
Jun 1, 2008 |
5844 |
| Advance pricing agreements - a strategic tool in global transfer pricing management. |
Canale, David J.; Wrappe, Steven C. |
|
May 1, 2008 |
12138 |
| CPA obligations for addressing errors and omissions. |
Wilson, Peter S. |
|
Apr 1, 2008 |
1451 |
| New rules for disclosure and use of tax return information by tax return preparers. |
Dolan, Michael P. |
|
Apr 1, 2008 |
1637 |
| Partnership returns: late filing penalties increase. |
Snow, Danny R. |
|
Apr 1, 2008 |
1042 |
| Procedure & administration. |
Sheppard, Hale E. |
|
Apr 1, 2008 |
1900 |
| CPAs at risk as government continues to attack abusive tax shelters. |
McGowan, John R. |
|
Mar 1, 2008 |
4460 |
| Economic substance prevails against another son of BOSS. |
Upshaw, Alice A.; Pulliam, Darlene |
|
Mar 1, 2008 |
621 |
| Return preparer penalties guidance issued. |
|
|
Mar 1, 2008 |
366 |
| TEI roundtable on biggest issues in international tax. |
|
|
Mar 1, 2008 |
9087 |
| TEI urges rejection of economic substance provisions in the Senate Farm Bill. |
|
|
Mar 1, 2008 |
1019 |
| Identifying specified employees under Sec. 409A. |
Adkins, G. Edgar, Jr. |
|
Feb 1, 2008 |
1528 |
| TEI recommends removal of economic substance provisions from AMT Relief Act. |
|
|
Jan 1, 2008 |
938 |
| Life insurance: what's it worth? (And who says?) Pension Protection Act forces appraisers of donated policies to reassess methods, qualifications. |
Breus, Alan |
|
Jan 1, 2008 |
2613 |
| Optimal tax compliance and penalties when the law is uncertain. |
Logue, Kyle D. |
|
Sep 22, 2007 |
24663 |
| Pension Protection Act changes valuations for tax purposes. |
Crain, Michael A. |
|
Sep 1, 2007 |
951 |
| Crackdown on fraudulent tax return preparers: recent criminal and civil enforcement against fraudulent tax preparers has been highlighted in stepped-up activity by the Treasury and Justice departments. |
Pace, Ryan H. |
|
Aug 1, 2007 |
768 |
| Transitional relief for changes to preparer penalty. |
|
|
Aug 1, 2007 |
287 |
| 2007 Deadline For Deferred Compensation Plan Amendments Under Section 409a Final Regulations. |
O'Connor, Cozen |
|
Jun 27, 2007 |
627 |
| No penalty for BLIPS. |
Schnee, Edward J. |
|
Jun 1, 2007 |
496 |
| Heavy price for ignoring levy notice. |
Gilman, Jeffrey |
|
Jun 1, 2007 |
452 |
| Update On Promoter Penalty Legislation. |
Paynter, Hugh |
|
Apr 5, 2007 |
403 |
| Law on Taxes and Duties amended to decrease tax penalties. |
Lielkalns, Andrejs |
|
Jan 3, 2007 |
651 |
| 10% penalty applied to beneficiary's IRA distribution. |
Gee, Charlotte T. |
|
Oct 1, 2006 |
730 |
| Avoiding substantial penalties by properly reporting damage awards and settlements. |
Kaminski, Stan |
|
Aug 1, 2006 |
711 |
| Avoiding penalties when reporting damage awards and settlements: four steps CPAs can take. |
Laffie, Lesli S. |
|
Aug 1, 2006 |
543 |
| Can your tax client (or you) go to jail? |
Hibschweiler, Arlene M. |
|
Apr 1, 2006 |
4881 |
| IRS releases 2005 guidelines for "adequate disclosure". |
O'Driscoll, David |
|
Feb 1, 2006 |
1971 |
| Comments on revenue offset provisions in Senate tax reconciliation bill: January 10, 2006. |
|
|
Jan 1, 2006 |
1709 |
| Amendments to circular 230: this two-part article analyzes additions and amendments to the circular 230 regulations adopted in 2004 and 2005. Part 1 covers rules on best practices and the definition of covered opinions. |
Kastantin, Joseph T. |
|
Jan 1, 2006 |
6624 |
| Preparer penalties assessed on employer. |
O'Driscoll, David |
|
Jan 1, 2006 |
719 |
| Circular 230: beware the Jabberwock! |
Tell, Meah Rothman |
|
Jan 1, 2006 |
5355 |
| Sec. 409A: where do taxpayers stand? |
Hill, Kevin C. |
|
Dec 1, 2005 |
917 |
| Reportable transactions - what tax advisers need to know. |
Schaefer, Rene C. |
|
Sep 1, 2005 |
2954 |
| Withdraw without penalty: do your clients rate an exemption from the penalty for early withdrawal of retirement funds? |
Knight, Ray A. |
|
Aug 1, 2005 |
4640 |
| Settlement agreement determines fine's or penalty's deductibility. |
Hahn, Kristin |
|
Jul 1, 2005 |
792 |
| AJCA penalties for noncompliance with reportable transaction regs. |
Brennan, James E. |
|
Apr 1, 2005 |
2256 |
| IRS guidance on reportable transaction disclosure penalties. |
O'Driscoll, David |
|
Apr 1, 2005 |
935 |
| IRS guidance on reportable transaction understatement penalties. |
O'Driscoll, David |
|
Apr 1, 2005 |
1010 |
| Penalty suspension period for amended returns. |
O'Driscoll, David |
|
Apr 1, 2005 |
685 |
| Lessons learned about reportable transactions and implications for the 2004 filing seasons. |
Hummel, Rona Faust |
|
Mar 1, 2005 |
5760 |
| Financial hardship defense to FICA and FUTA penalty. |
O'Driscoll, David |
|
Mar 1, 2005 |
739 |
| The AJCA changes many REIT rules. |
Gottschalk, Stefan |
|
Feb 1, 2005 |
1326 |
| IRS releases 2004 guidelines for "adequate disclosure". |
O'Driscoll, David |
|
Feb 1, 2005 |
1487 |
| Modifications of substantial understatement penalty for nonreportable transactions. |
Manning, Paul |
|
Jan 1, 2005 |
130 |
| Modified accuracy-related penalty for listed transactions and other reportable transactions. |
Manning, Paul |
|
Jan 1, 2005 |
957 |
| Modified penalty for failing to maintain investor lists. |
Manning, Paul |
|
Jan 1, 2005 |
417 |
| Penalties on tax shelter promoters. |
Manning, Paul |
|
Jan 1, 2005 |
181 |
| Penalty for failing to disclose reportable transactions. |
Manning, Paul |
|
Jan 1, 2005 |
520 |
| Penalty for failing to report interests in foreign financial accounts. |
Manning, Paul |
|
Jan 1, 2005 |
150 |
| Appeals division gets tough. |
|
Brief Article |
Dec 1, 2004 |
97 |
| Minimizing a personal representative's personal liability to pay taxes: part 1 describes tax returns, tax payment obligations, and ways in which a PR can be held personally liable for failing to adhere to the applicable federal and state requirements. |
Carroll, William C.; Randolph, John W., Jr. |
|
Nov 1, 2004 |
6457 |
| An overview of California's 2004 tax amnesty legislation. |
Roberts, Carley A. |
|
Nov 1, 2004 |
5068 |
| The new penalty regime finally arrives: proceed with caution! |
Beller, Herbert N. |
|
Nov 1, 2004 |
7629 |
| Legislative proposals being considered by the Virginia Department of Taxation for the 2005 General Assembly: October 21, 2004. |
|
|
Nov 1, 2004 |
760 |
| What constitutes a responsible person? |
Bloom, Robert |
|
Oct 1, 2004 |
659 |
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