Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| FBAR Filing Requirement For Non-Profit Directors. |
Cassell, Richard |
|
Oct 20, 2009 |
1179 |
| State Tax Amnesty And Voluntary Disclosure Programs. |
|
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Oct 7, 2009 |
2061 |
| IRS Internal Memorandum Attacks Lending Activities By Non-U.S. Investors. |
|
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Oct 6, 2009 |
1941 |
| The Final State Of Expatriation? - Part 2. |
|
|
Sep 28, 2009 |
3940 |
| IRS Issues Favorable Guidance On Election To Defer Cancellation Of Debt Income. |
Davis, Sanford J.; Kops, Mitchell R.; Uzpen, Christopher R. |
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Sep 15, 2009 |
1434 |
| Window Of Opportunity Is Closing For Taxpayers With Unreported Foreign Financial Accounts To Take Advantage Of Favorable IRS Guidance. |
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Sep 8, 2009 |
1066 |
| Don't Miss Out On Your Tax Repayment. |
MacLaren, Ainsley |
|
Aug 26, 2009 |
416 |
| Internal Revenue Service Extends FBAR Filing Deadline For Certain U.S. Persons Until June 30, 2010. |
Gulant, Joseph |
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Aug 24, 2009 |
979 |
| Civil Recovery - Who Needs A Conviction? |
|
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Jul 29, 2009 |
1747 |
| Senior Accounting Officer Sign Off - The Draft Guidance - Does It Square The Circle? |
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Jul 10, 2009 |
2128 |
| Time limit for equitable relief struck down, de novo standard applied. |
Schnee, Edward J. |
|
Jul 1, 2009 |
1186 |
| Correcting FICA errors. |
Nevius, Alistair M. |
|
Jul 1, 2009 |
689 |
| Correcting employment tax errors. |
Mort, Kathleen; Boeskin, Dan |
|
Jul 1, 2009 |
1143 |
| Revised Form 1120-F: practical issues and missed opportunities. |
Conklin, Susan J. |
|
Jul 1, 2009 |
1039 |
| U.S. tax effects of a foreign jurisdiction audit. |
Thompson, Bradley C.; Curran, Kevin M. |
|
Jul 1, 2009 |
646 |
| Deducting losses for defrauded investors. |
Zimmerman, John C. |
|
Jul 1, 2009 |
9898 |
| Expatriation and the new mark-to-market rules. |
Fava, Karl L. |
|
Jul 1, 2009 |
5724 |
| IRS Extends Deadline For Annual Information Report On Foreign Financial Accounts. |
Schaul-Yoder, Richard |
Brief article |
Jun 29, 2009 |
300 |
| Senate Select Committee Report On Section 23AG Released - Only 2 Minor Recommendations Made! |
Schaik, Michael |
Report |
Jun 29, 2009 |
555 |
| Fuel Subsidy Repeal Bill Passed. |
Baldwin, Tony |
|
Jun 25, 2009 |
523 |
| US IRS Suggests Certain United States Persons with Ownership of Non-US Investment Vehicles May Need to File Report of Foreign Bank and Financial Accounts. |
|
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Jun 25, 2009 |
864 |
| IRS Announcement Permits Use Of Old Definition Of "U.S. Person" For June 30, 2009 FBAR Filing. |
Fletcher, Joseph |
|
Jun 18, 2009 |
1077 |
| Establishing substantial authority for undisclosed tax positions. |
Nash, Claire Y.; Parker, James |
|
Jun 1, 2009 |
7016 |
| IRS sets procedures for tax return preparer penalties. |
Elgin, Eve |
|
Jun 1, 2009 |
527 |
| IRS releases guidance on new five-year NOL carryback. |
Nevius, Alistair M. |
|
May 1, 2009 |
384 |
| Financial planning using a client's Form 1040. |
Schulman, Michael David |
|
May 1, 2009 |
1445 |
| New tax preparer rules for disclosure and use of return information. |
Bhikha, Nayan; Eldridge, Paul W.; Dolan, Michael P.; Snow, Danny; Michnay, Ruth Ann; Miller, John |
|
May 1, 2009 |
8108 |
| Preview and analysis of proposed statements on standards for tax services. |
Gardner, John C.; Eide, Barbara J.; May, Bruce E.; May, Diane R. |
|
May 1, 2009 |
5708 |
| Strengthening tax services' foundation. |
Schreiber, Gerard H., Jr. |
|
May 1, 2009 |
1036 |
| Retirement planning using a client's tax return. |
Nevius, Alistair M. |
|
May 1, 2009 |
629 |
| Return preparer's advice does not prevent accuracy-related penalty. |
Keenan, John; Patel, Vibhuti |
|
Apr 1, 2009 |
967 |
| IRS releases redesigned Form 990. |
Caplan, Robert M. |
|
Apr 1, 2009 |
930 |
| Ponzi schemes: the implications for defrauded investors. |
Odom, Dianne |
|
Apr 1, 2009 |
1946 |
| P&G appeals deduction denial. |
Wells, Jean T. |
|
Apr 1, 2009 |
940 |
| New material adviser reporting rules. |
Nevius, Alistair M. |
|
Mar 1, 2009 |
302 |
| Decision not to reinstate offer in compromise upheld. |
Beavers, James |
|
Mar 1, 2009 |
712 |
| Maryland Tax Court adopts economic substance doctrine. |
Yesnowitz, Jamie C.; Jones, Chuck; Dobson, Duane; Magee, Lori; Morgan, Tom; Sutton, Giles |
|
Feb 1, 2009 |
1840 |
| Tips for preparing the Form 5471 for controlled foreign corporations. |
Jacobs, Vernon K.; Pasmanik, Philip T. |
|
Feb 1, 2009 |
3515 |
| IRS issues final regulations on Sec. 6694 tax return preparer penalties. |
Beavers, James |
|
Feb 1, 2009 |
1489 |
| IRS oks rolling average. |
Bloom, Robert |
|
Feb 1, 2009 |
403 |
| Taxpayers should be proactive when filing accounting method changes. |
Fitzpatrick, Ellen |
|
Feb 1, 2009 |
1583 |
| IRS crackdown on Form 5471: a sign of things to come? |
Goldberg, Walter S. |
|
Feb 1, 2009 |
517 |
| New regs. govern overseas disclosure and use of taxpayer information. |
Jamouneau, Greg |
|
Feb 1, 2009 |
1173 |
| Foreign Trust Reporting And Compliance, Part One. |
Lee, Lucy S.; Charpentier, Paula |
|
Jan 12, 2009 |
6419 |
| Automatic penalty assertions begin for delinquent Forms 5471. |
Gurene, Linda |
|
Jan 1, 2009 |
287 |
| Individual taxation: filing season update. |
Cook, Ellen D.; Covington, Sabrina; Fowler, Anna C.; Horn, Jonathan; Nellen, Annette; Neuschwander, |
|
Jan 1, 2009 |
9634 |
| IRS automated underreporter initiative. |
Schreiber, Gerard H., Jr. |
|
Jan 1, 2009 |
831 |
| Limitations on taxpayers' ability to disavow tax consequences of contract terms. |
Keenan, John; Lagun, Julia |
|
Jan 1, 2009 |
1397 |
| LMSB inspection of corporate officers' returns: IRM procedure vs. actual practice. |
Brennan, James E. |
|
Jan 1, 2009 |
540 |
| IRS changes policy for asserting penalties for late-filed form 5471. |
Keenan, John; Patel, Vibhuti |
|
Jan 1, 2009 |
967 |
| Wrongful levy judgment treated as overpayment of tax. |
Beavers, James |
|
Jan 1, 2009 |
925 |
| Interested parties meeting: California's new 20 percent underpayment. |
|
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Dec 23, 2008 |
1692 |
| Twin outcomes from Cap Gemini deal. |
Schnee, Edward J. |
|
Dec 1, 2008 |
976 |
| Foreign trust reporting and compliance - Part 1. |
|
|
Nov 20, 2008 |
7546 |
| Foreign trust reporting and compliance - Part 2. |
|
|
Nov 20, 2008 |
4518 |
| Curing non-compliance: practical factors to consider in the United States - part 1. |
|
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Nov 13, 2008 |
5121 |
| Curing non-compliance: practical factors to consider in the United States - part 2. |
|
|
Nov 13, 2008 |
2694 |
| United Kingdom Tax Bulletin (October 2008). |
|
|
Nov 6, 2008 |
2303 |
| Correcting accounting for deferred revenue. |
Robinson, Todd W.; Liu, Feng Mei |
|
Nov 1, 2008 |
1180 |
| IRS provides guidance on contributions to HSAs. |
Schell, Wayne M. |
|
Nov 1, 2008 |
2980 |
| IRS releases new draft instructions to Form 990. |
Leggiero, Heather |
|
Nov 1, 2008 |
1006 |
| IRS announces disaster relief for hurricane victims. |
Beavers, James |
|
Nov 1, 2008 |
461 |
| TIGTA test uncovers significant errors in returns prepared by unenrolled, unlicensed preparers. |
Beavers, James |
|
Nov 1, 2008 |
932 |
| Fire tax break. |
Fine, Howard |
Brief article |
Oct 20, 2008 |
187 |
| Commission Requests The United Kingdom To Implement The Marks & Spencer Ruling Properly. |
|
|
Oct 15, 2008 |
562 |
| The Construction Industry Scheme: Don't Lose Your Gross Payment Status. |
|
|
Oct 6, 2008 |
441 |
| Taxpayer ignores CPA's advice at his peril. |
Bonner, Paul |
|
Oct 1, 2008 |
458 |
| Current developments in S corporations. |
Karlinsky, Stewart S.; Burton, Hughlene A. |
|
Oct 1, 2008 |
5861 |
| Power of attorney: limited vs. full. |
Zwick, Marc |
|
Oct 1, 2008 |
805 |
| IRS shortens filing extension deadline for some entities. |
Nevius, Alistair M. |
|
Sep 1, 2008 |
312 |
| Tax court denies an impermissible accounting method change. |
Seelmeyer, Ann; Powers, Kevin |
|
Sep 1, 2008 |
1187 |
| Is 2008 a good year to elect out of installment sale accounting? |
|
|
Sep 1, 2008 |
1035 |
| Sec. 6511 limitation applies to excise tax refund. |
Nevius, Alistair M. |
|
Aug 1, 2008 |
308 |
| Proposed preparer penalty regs. released. |
Nevius, Alistair M. |
|
Aug 1, 2008 |
1704 |
| An analysis of the new Roth 401(k)/403(b) plans. |
Beausejour, David J.; Lynch, Michael F. |
|
Aug 1, 2008 |
6164 |
| Tax planning for elderly clients. |
Huber, Ezra |
|
Aug 1, 2008 |
5165 |
| When is a foreign entity relevant for U.S. entity classification purposes? |
Wiles, Daniel; Curran, Kevin M. |
|
Jul 1, 2008 |
1070 |
| Refund claims and the Saturday-Sunday-holiday rule of sec. 7503. |
Urban, Michael A. |
|
Jul 1, 2008 |
1223 |
| The importance of CPAs supporting VITA: one CPA's experience. |
Weiss, Carl H. |
|
Jul 1, 2008 |
1171 |
| Reduced credit for increasing research activities. |
Maillet, Kevin A.; Culp, David; Kachinsky, Christine |
|
Jun 1, 2008 |
1922 |
| Swallows decision renews questions about judicial deference to tax Regs. |
Elgin, Eve |
|
Jun 1, 2008 |
1710 |
| Tools for tax planning for foreign nationals. |
Barooshian, Laura K.; Fava, Karl L. |
|
Jun 1, 2008 |
717 |
| Revised 2008 Form 990 requires current action. |
Underwood, Joyce |
|
May 1, 2008 |
562 |
| Defendant may claim improper diversions of corporate funds were returns of capital. |
Beavers, James |
|
May 1, 2008 |
1210 |
| The pursuit of transparency does not trump the work product privilege. |
Henkel, Michelle M. |
|
May 1, 2008 |
7410 |
| TEI's letter to Canadian Department of Finance on paperwork burden reduction. |
|
|
May 1, 2008 |
2967 |
| President signs stimulus tax legislation. |
Nevius, Alistair M. |
|
Apr 1, 2008 |
482 |
| IRS provides procedures to request revision to year of change for Form 3115. |
Tucker, Natalie |
|
Apr 1, 2008 |
1050 |
| CPM: the world's transfer pricing method. |
Hawkins, Bert J. |
|
Apr 1, 2008 |
1555 |
| CPA obligations for addressing errors and omissions. |
Wilson, Peter S. |
|
Apr 1, 2008 |
1451 |
| A record-breaking year for e-filing: as the number of e-filed returns increased to record levels in 2007, the IRS issued new rules and procedures designed to improve the e-file system and to continue to increase the number of e-filed returns. |
DaLomba, Laura Hurteau |
|
Apr 1, 2008 |
2519 |
| 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 |
| Eliminating IRS tax debts - why bankruptcy may be better than an OIC to resolve your client's tax debts. |
Heinkel, Larry |
|
Apr 1, 2008 |
4257 |
| Revisions to 2007 form 1120-F. |
Mitchell, John E.; Hsieh, Cindy H.; Sherr, Eileen Reichenberg |
|
Mar 1, 2008 |
1073 |
| Substantial compliance insufficient to allow charitable deduction. |
Nevius, Alistair M. |
|
Feb 1, 2008 |
621 |
| Temp. regs. give rules on e-Postcards for exempt organizations. |
Nevius, Alistair M. |
|
Feb 1, 2008 |
471 |
| Accounting method change procedures: one possible solution. |
Shevak, Richard |
|
Feb 1, 2008 |
1244 |
| Interpreting SEC schedules 13D and 13G for Sec. 382 purposes. |
Fairbanks, Greg A. |
|
Feb 1, 2008 |
1770 |
| Uncertainty governs advance trade discounts. |
Walberg, Glenn |
|
Feb 1, 2008 |
5431 |
|
