Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Expanded Loss Carryback Rules Create Tax Planning Opportunities. |
Taylor, Thomas |
|
Dec 16, 2009 |
716 |
| House "Extenders" Provision Contains Modified Information Reporting and Withholding Tax Provisions First Proposed in the Foreign Account Tax Compliance Act of 2009. |
|
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Dec 15, 2009 |
810 |
| IRS focuses on the FBAR. |
Dudley, Ryan |
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Dec 1, 2009 |
2757 |
| Plan Action Required: IRS Issues Updated Safe Harbor Rollover Notices. |
|
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Nov 16, 2009 |
1289 |
| Foreign Account Tax Compliance Act Of 2009 - United States To Financial Institutions: Cooperate With Anti-Tax Evasion Efforts Or Else. |
|
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Nov 8, 2009 |
934 |
| Foreign Account Tax Compliance Act Of 2009 - Congress Sets Its Sights On Overseas Tax Evasion. |
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Nov 8, 2009 |
1323 |
| Foreign Account Tax Compliance Act Of 2009: Proposed Repeal Of U.S. Bearer Bond Exception. |
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Nov 8, 2009 |
829 |
| IRS To Audit 6,000 Companies In National Research Program Initiative To Test Employment Tax Compliance. |
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Oct 13, 2009 |
690 |
| Planning For The Entry Into Force Of Treaty Changes Affecting Hybrid Entities On January 1, 2010. |
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Oct 8, 2009 |
2955 |
| Directors And The Taxation Of The Companies They Lead - Part 2. |
Liebenberg, Justin |
Law overview |
Oct 6, 2009 |
1428 |
| Employee Misclassification: Improved Coordination, Outreach, and Targeting Could Better Ensure Detection and Prevention. |
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Oct 1, 2009 |
1375 |
| GAO releases report on employee misclassification. |
|
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Sep 16, 2009 |
707 |
| IRS Issues Favorable Guidance On Election To Defer Cancellation Of Debt Income. |
Davis, Sanford J.; Kops, Mitchell R.; Uzpen, Christopher R. |
|
Sep 15, 2009 |
1434 |
| How Will Tax Transparency Affect The Offshore World? |
Goddard, Peter |
Law overview |
Sep 10, 2009 |
1100 |
| New IRS Strategic Initiative: Increased Audit Activity On Its Way? |
|
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Sep 2, 2009 |
2347 |
| Don't Miss Out On Your Tax Repayment. |
MacLaren, Ainsley |
|
Aug 26, 2009 |
416 |
| IRS to recommend new tax preparer standards. |
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Aug 1, 2009 |
526 |
| Tax preparer penalties: who is a preparer? |
Placid, Raymond L.; Cecil, H. Wayne |
|
Aug 1, 2009 |
1856 |
| Treasury Issues Guidelines On Payments For Specified Energy Property In Lieu Of Tax Credits Under The American Recovery And Reinvestment Act Of 2009. |
Haspel, Ahron |
Law overview |
Jul 22, 2009 |
1593 |
| The National Taxpayer Advocate's annual report to Congress. |
Chambers, Valrie |
|
Jul 1, 2009 |
1001 |
| Tax amnesty programs and voluntary compliance initiatives: a way to mitigate declining state revenues. |
Weinreb, Adam Stuart |
|
Jun 1, 2009 |
3606 |
| New single-member LLC reporting requirements. |
Nevius, Alistair M. |
|
Mar 1, 2009 |
666 |
| Section 409A: end of transition relief for documentary compliance - time to focus on operational compliance. |
Frank, Mike |
|
Feb 15, 2009 |
910 |
| IRS Sends Tax Compliance Check Questionnaires To 200 Governmental Bond Issuers. |
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|
Jan 30, 2009 |
425 |
| Tax defiers and the tax gap: stopping "frivolous squared" before it spreads. |
Hochman, Nathan J. |
|
Jan 1, 2009 |
6852 |
| Refund anticipation loans and the tax gap. |
Book, Leslie |
|
Jan 1, 2009 |
16842 |
| Targeting the tax gap: the case of the RAL and the advanced notice of proposed rulemaking. |
Cords, Danshera |
|
Jan 1, 2009 |
3472 |
| The gap in the employment tax gap. |
Winchester, Richard |
|
Jan 1, 2009 |
12463 |
| LMSB inspection of corporate officers' returns: IRM procedure vs. actual practice. |
Brennan, James E. |
|
Jan 1, 2009 |
540 |
| The End Is Near! Section 409A Compliance Is Required By Year's End. |
Harrelson, Jay |
|
Dec 19, 2008 |
497 |
| Impending Deadline - Dec. 31, 2008: Mandatory Compliance With Section 409A Requirements And Cafeteria Plan Requirements. |
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Dec 10, 2008 |
917 |
| Summary of the Sec. 409A correction program. |
Adkins, G. Edgar, Jr.; Martin, Jeffrey A.; Gross, Gary |
|
Dec 1, 2008 |
2510 |
| Internal Revenue Service Technical Advice Memorandum On Manufacturer's Warranty Risks. |
Bromley, Richard |
|
Sep 2, 2008 |
623 |
| A practical guide to the tax issues of investing in master limited partnerships. |
Magana, Adam; Bucurel, Andrea |
|
Aug 1, 2008 |
2299 |
| Tax planning for elderly clients. |
Huber, Ezra |
|
Aug 1, 2008 |
5165 |
| When is income recognized under cost-plus contracts? |
Fitzpatrick, Cathy |
|
Jun 1, 2008 |
1464 |
| IRS will not acquiesce in Kohler. |
Schnee, Edward J. |
|
Jun 1, 2008 |
624 |
| Advance pricing agreements - a strategic tool in global transfer pricing management. |
Canale, David J.; Wrappe, Steven C. |
|
May 1, 2008 |
12138 |
| Proposed revision of UDITPA: on May 13, 2008, Tax Executives Institute filed the following comments with the National Conference of Commissioners on Uniform State Laws concerning H.R. 3359, the Mobile Workforce State Income Tax Fairness and Simplification Act of 2007. |
|
|
May 1, 2008 |
480 |
| Preaching tax compliance. |
Starkman, Jay |
|
Apr 1, 2008 |
909 |
| TEI midyear conference remarks of the honorable Douglas H. Shulman Commissioner of Internal Revenue. |
|
Speech |
Mar 1, 2008 |
2682 |
| "More likely than not": a comparison of FIN 48 and the tax penalty standard. |
Mauldin, Tiffany; Abahoonie, Edward |
|
Mar 1, 2008 |
2598 |
| TEI urges rejection of economic substance provisions in the Senate Farm Bill. |
|
|
Mar 1, 2008 |
1019 |
| TEI-commissioner of IRS liaison meeting agenda. |
|
|
Jan 1, 2008 |
2188 |
| TEI-IRS Large and Mid-Size Business Division liaison meeting agenda. |
|
|
Jan 1, 2008 |
4024 |
| TEI-Treasury Department's office of tax policy liaison meeting agenda. |
|
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Jan 1, 2008 |
3399 |
| Statutory speed bumps: the roles third parties play in tax compliance. |
Lederman, Leandra |
|
Dec 1, 2007 |
26184 |
| Optimal tax compliance and penalties when the law is uncertain. |
Logue, Kyle D. |
|
Sep 22, 2007 |
24663 |
| Homage to information returns. |
Soled, Jay A. |
|
Sep 22, 2007 |
11203 |
| Tax information reporting and compliance in the cross-border context. |
Burke, William L. |
|
Sep 22, 2007 |
16012 |
| Public Finance Alert: IRS Releases Exempt Organization Compliance Check Questionnaire. |
|
|
Sep 13, 2007 |
407 |
| California FTB Offers 60-Day Period For Taxpayers To Complete Reportable Transaction Disclosure Statements In Order To Avoid Penalties. |
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Aug 28, 2007 |
887 |
| Tax controversy in the post-shelter era. |
Gibbs, Lawrence B. |
|
May 1, 2007 |
3477 |
| Multinationals and VAT compliance in the United Kingdom. |
Meghjee, Kassim |
|
May 1, 2007 |
4095 |
| Annuities In Perspective And Nicco's Case; Testing The 'Disappearance Of Capital'. |
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Mar 11, 2007 |
2046 |
| Cart before the horse? TEI takes on tax gap: FIN 48, liaison meetings, Canadian issues also focus of advocacy activities. |
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Mar 1, 2007 |
2081 |
| Updates to Canadian information circulars and income tax technical bulletins. |
|
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Mar 1, 2007 |
899 |
| Rectification Order Can Bail Out The Misguided Taxpayer. |
|
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Nov 23, 2006 |
891 |
| California FTB Revises Time Goals For Processing Protests. |
|
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Nov 10, 2006 |
1929 |
| IRS compliance studies - ensuring fairness for all. |
Stiff, Linda |
|
Jul 1, 2006 |
825 |
| TEI urges Canadian government to abandon proposed legislation relating to foreign investment entities. |
|
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May 1, 2006 |
8746 |
| TEI urges retention of the LIFO inventory method. |
|
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May 1, 2006 |
1145 |
| Check-the-box: not always the right answer for certain foreign corporations. |
Patelski, Robert |
|
Apr 1, 2006 |
959 |
| TEI testifies before the IRS Oversight Board on customer service needs of taxpayers: February 8, 2006. |
|
|
Mar 1, 2006 |
1105 |
| Tax Executives Institute - Internal Revenue Service large and mid-size business division liaison meeting: February 7, 2006. |
|
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Mar 1, 2006 |
3686 |
| LMSB's Compliance Assurance Program (CAP): one year later. |
Nolan, Deborah M. |
|
Jan 1, 2006 |
3175 |
| Deferred prosecution agreements: implications for corporate tax departments. |
Thorn, Kevin E. |
|
Jan 1, 2006 |
5463 |
| Disregarded entities' liability for excise and employment taxes. |
Laffie, Lesli S. |
|
Dec 1, 2005 |
422 |
| Sec. 409A: where do taxpayers stand? |
Hill, Kevin C. |
|
Dec 1, 2005 |
917 |
| 2006 Exempt Organizations (EO) Implementing Guidelines. |
|
|
Nov 15, 2005 |
518 |
| Reflections on practicing tax in today's world. |
Gibbs, Lawrence B. |
|
Nov 1, 2005 |
3453 |
| IRS e-filing requirements sparking concerns. |
Prysock, Mark |
|
Oct 1, 2005 |
775 |
| Hammers Disguised as Amnesties: States Take a Wrong Turn. |
|
|
Sep 2, 2005 |
4456 |
| Sec. 1441 voluntary compliance program. |
Kantor, Adam |
|
Mar 1, 2005 |
1046 |
| Substantial compliance no substitute for filing election. |
Quinn, Tina |
|
Oct 1, 2004 |
1246 |
| www.taxpayer.ca. |
|
Brief Article |
Sep 1, 2004 |
51 |
| TEI comments on final Schedule M-3: July 21, 2004. |
|
|
Jul 1, 2004 |
602 |
| IRS Developments on Treaty Filings and ITINs. |
|
|
Apr 5, 2004 |
1012 |
| Daily Tax Update: IRS, States Partner To Combat Abusive Tax Avoidance Transactions. |
Kinney, Jan |
|
Feb 11, 2004 |
800 |
| A practical guide to Sarbanes-Oxley, part II. |
George, Goodman |
|
Nov 1, 2003 |
6119 |
| NPWP Registration for Managers, Commissioners and Shareholders of Corporate Taxpayers. |
|
|
Dec 31, 2002 |
392 |
| Regulatory review. |
Chakarun, Michael |
|
Apr 1, 2002 |
1460 |
| The carrot and the stick: IRS's new disclosure initiative and guidelines for imposing the section 6662 accuracy-related penalty. |
Ely, Mark H. |
|
Jan 1, 2002 |
7579 |
| FASAB ED addresses taxes-receivable standard. |
|
|
Feb 1, 2001 |
453 |
| The burden of proof has in some instances been shifted to the IRS in tax controversies. |
Fulcher, Bill |
|
May 1, 1999 |
847 |
| Compliance requirements for foreign partnerships. |
Berk, Nancy L. |
|
Feb 1, 1999 |
1103 |
| Foreign reporting rules should encourage voluntary compliance. |
Elgin, Evelyn |
|
Jun 1, 1998 |
1120 |
| Voluntary disclosure and immunity. |
Andersen, Arthur |
|
Jan 1, 1998 |
1462 |
| A practitioners' roundtable on the Taxpayer Bill of Rights 2. |
Herskovitz, Donald L. |
Panel Discussion |
Jul 1, 1997 |
4688 |
| Compliance checks defined. |
Gribens, Bruce K. |
|
Jan 1, 1997 |
534 |
| Use of imaging systems for retention of books and records. |
Gotliboski, Thomas J. |
|
Nov 1, 1996 |
424 |
| Taxpayer Bill of Rights 2 is now law. |
|
Brief Article |
Oct 1, 1996 |
438 |
| IRS changes voluntary disclosure policy. |
Wagenbrenner, Anne |
Brief Article |
Feb 1, 1996 |
152 |
| Current developments in employee benefits. |
Walker, Deborah |
|
Dec 1, 1995 |
8108 |
| National tip rate determination between restaurant owners and IRS. |
Martin, Linda |
|
Mar 1, 1995 |
553 |
| IRS responds to NSPA questions on compliance checks. |
Lear, Jeffrey A. |
|
Oct 1, 1994 |
457 |
| Delivering federal tax-related documents. |
Busby, George S.; Chaffin, Royce E. |
|
Mar 1, 1994 |
3249 |
| Revenue Reconciliation Act of 1993; Voluntary Compliance Resolution program; fiduciary responsibilities; distribution rules; excise taxes. |
Walker, Deborah |
|
Nov 1, 1993 |
7296 |
| Award of litigation costs to taxpayer. |
Green, Gary L., Jr. |
|
Oct 1, 1993 |
563 |
| Proposed section 482 penalty regulations. |
|
|
May 1, 1993 |
7582 |
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