Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Third-party tax opinion letters held by IRS are not discoverable. |
Beavers, James |
|
Nov 1, 2009 |
999 |
| DC currents: tax practitioners face increasing regulation. |
Stromsem, William R. |
|
Nov 1, 2009 |
1079 |
| Report on foreign bank and financial accounts: compliance and controversy. |
Sinclair, Kirk |
|
Oct 1, 2009 |
1775 |
| UK Government: Guernsey Sets The Example For Others To Follow. |
|
|
Jul 27, 2009 |
454 |
| Textron: a still uncertain future for tax accrual workpapers. |
Hodes, Rochelle L.; Trainer, Corina |
|
Jul 1, 2009 |
835 |
| The National Taxpayer Advocate's annual report to Congress. |
Chambers, Valrie |
|
Jul 1, 2009 |
1001 |
| Report of Foreign Bank and Financial Accounts: significant revisions and severe penalties. |
Pasmanik, Philip T.; Sullivan, Neil A.J. |
|
Jul 1, 2009 |
2201 |
| FBAR penalties reduced for six months. |
Sullivan, Neil A.J. |
|
Jun 1, 2009 |
669 |
| Establishing substantial authority for undisclosed tax positions. |
Nash, Claire Y.; Parker, James |
|
Jun 1, 2009 |
7016 |
| 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 |
| Reporting regs issued for employer-owned life insurance. |
Earles, Melanie J. |
|
Mar 1, 2009 |
461 |
| New material adviser reporting rules. |
Nevius, Alistair M. |
|
Mar 1, 2009 |
302 |
| New regs. govern overseas disclosure and use of taxpayer information. |
Jamouneau, Greg |
|
Feb 1, 2009 |
1173 |
| New transaction of interest identified. |
Jamouneau, Greg |
|
Feb 1, 2009 |
1548 |
| DC currents: private companies and FIN 48. |
Stromsem, William R. |
|
Feb 1, 2009 |
1699 |
| Temp. regs. give guidance on return preparer information disclosures. |
Nevius, Alistair M. |
|
Sep 1, 2008 |
290 |
| Disclosure under the preparer penalty prop. regs. |
Galvin, Karen E. |
|
Sep 1, 2008 |
1071 |
| An analysis of the new preparer penalty proposed regulations. |
Tillinger, Janet W. |
|
Sep 1, 2008 |
7354 |
| When is a foreign entity relevant for U.S. entity classification purposes? |
Wiles, Daniel; Curran, Kevin M. |
|
Jul 1, 2008 |
1070 |
| 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 |
| Alaska high court OKs disclosure of defense expert's tax records. |
Sileo, Carmel |
|
Jun 1, 2008 |
815 |
| Return preparers subject to new regulations. |
Nevius, Alistair M. |
|
Apr 1, 2008 |
553 |
| New rules for disclosure and use of tax return information by tax return preparers. |
Dolan, Michael P. |
|
Apr 1, 2008 |
1637 |
| Final regs. govern release of taxpayer information by preparers. |
Nevius, Alistair M. |
|
Mar 1, 2008 |
345 |
| CPAs at risk as government continues to attack abusive tax shelters. |
McGowan, John R. |
|
Mar 1, 2008 |
4460 |
| TEI-Internal Revenue Service liaison meeting. |
|
|
Mar 1, 2008 |
2867 |
| Landowner must pay more than proportional share of property taxes to be entitled to tax abatement. |
Weinberger, Alan M. |
|
Jan 1, 2008 |
459 |
| Work product stands up to IRS summons. |
Gilman, Jeffrey |
|
Nov 1, 2007 |
543 |
| Son of boss goes into overtime. |
Schnee, Edward J. |
|
Nov 1, 2007 |
594 |
| NPO compensation in the spotlight: best practices help tax-exempt entities avoid penalties. |
Spencer, Gwen |
|
Oct 1, 2007 |
1844 |
| California FTB Offers 60-Day Period For Taxpayers To Complete Reportable Transaction Disclosure Statements In Order To Avoid Penalties. |
|
|
Aug 28, 2007 |
887 |
| Tax controversy in the post-shelter era. |
Gibbs, Lawrence B. |
|
May 1, 2007 |
3477 |
| Concealing Or Confessing: The Voluntary Disclosures Program. |
Novoselac, Stevan |
|
Jan 29, 2007 |
916 |
| All Good Things Must Come To An End - Section 409A Tax Reporting And Withholding Requirements Are Now Effective. |
|
|
Dec 28, 2006 |
3217 |
| Accounting for uncertainty in income taxes - the effect of FASB Interpretation No. 48. |
Davis, Paige L. |
|
Jul 1, 2006 |
4529 |
| New U.S. reporting requirements for foreign multinationals. |
Boyd, Amy |
|
Jul 1, 2006 |
1109 |
| Pattern evidence in tax shelter litigation. |
Trainer, Corina |
|
Jul 1, 2006 |
799 |
| IRS treats protective disclosures inconsistently. |
Simmens, Todd |
|
Jul 1, 2006 |
1549 |
| TEI opposes public disclosure of corporate tax returns. |
|
|
May 1, 2006 |
2477 |
| Hedge identification and timing rules - traps for the unwary. |
Ricks, Jo Lynn |
|
Mar 1, 2006 |
2028 |
| Tax Executives Institute - U.S. Department of Treasury Office of Tax Policy liaison meeting: February 8, 2006. |
|
|
Mar 1, 2006 |
5291 |
| Tax Executives Institute - Internal Revenue Service large and mid-size business division liaison meeting: February 7, 2006. |
|
|
Mar 1, 2006 |
3686 |
| IRS releases 2005 guidelines for "adequate disclosure". |
O'Driscoll, David |
|
Feb 1, 2006 |
1971 |
| Circular 230: is the hysteria over? |
MacIvor, Alexis A. |
|
Jan 1, 2006 |
5767 |
| The perfect storm gathers: recent announcements by the IRS coupled with the climate of increased law enforcement call into question continuing vitality of announcement 2002-63 regarding tax accrual workpapers. |
Carlberg, Russell L. |
|
Nov 1, 2005 |
7682 |
| TEI comments on Multistate Tax Commission draft model uniform statute: September 27, 2005. |
|
|
Nov 1, 2005 |
2851 |
| Supplemental letter on Multistate Tax Commission draft model uniform statute: October 18, 2005. |
|
|
Nov 1, 2005 |
523 |
| Common Schedule M-1 adjustments. |
Hinkley, Rachael |
|
Oct 1, 2005 |
1965 |
| Reportable transactions - what tax advisers need to know. |
Schaefer, Rene C. |
|
Sep 1, 2005 |
2954 |
| Schedule M-3: closing the corporate book-tax gap. |
Killion, David |
|
Jul 1, 2005 |
4972 |
| Reporting and disclosing foreign financial accounts. |
Jacobs, Vernon K. |
|
Jun 1, 2005 |
4235 |
| 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 |
| Lessons learned about reportable transactions and implications for the 2004 filing seasons. |
Hummel, Rona Faust |
|
Mar 1, 2005 |
5760 |
| New reportable transaction guidance. |
Auclair, David |
|
Feb 1, 2005 |
1135 |
| IRS releases 2004 guidelines for "adequate disclosure". |
O'Driscoll, David |
|
Feb 1, 2005 |
1487 |
| Penalty for failing to disclose reportable transactions. |
Manning, Paul |
|
Jan 1, 2005 |
520 |
| Disclosure of reportable transactions: tax shelter registration. |
Manning, Paul |
|
Jan 1, 2005 |
915 |
| Modifications of actions to enjoin certain conduct related to tax shelters and reportable transactions. |
Manning, Paul |
|
Jan 1, 2005 |
99 |
| 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 |
| CBA: get it in writing: clients must grant written permission before you disclose. |
Allen, Bruce C. |
|
Dec 1, 2004 |
814 |
| Illinois's new tax shelter rules. |
Zoellick, Todd |
|
Nov 1, 2004 |
2607 |
| The new penalty regime finally arrives: proceed with caution! |
Beller, Herbert N. |
|
Nov 1, 2004 |
7629 |
| California taxpayer disclosure requirements. |
Amitay, Sharlene |
|
Sep 1, 2004 |
3189 |
| Executive compensation reporting and taxation of automatic excess-benefit transactions. |
Patton, Travis L. |
|
Jul 1, 2004 |
954 |
| The final tax shelter disclosure rules: reporting, registration, and list maintenance requirements. |
Vogelsang, Stephen G. |
|
May 1, 2004 |
2782 |
| DOL correction and compliance programs. |
Wasserstrum, David |
|
May 1, 2004 |
1558 |
| What I've learned: transparency, taxes, and the push for a better tax system. |
Olson, Pamela F. |
|
May 1, 2004 |
5273 |
| Reporting interests in foreign bank and financial accounts. |
Gimbert, Richard |
|
Mar 1, 2004 |
1449 |
| Sarbanes-Oxley section 404 compliance - a pragmatic approach for corporate tax departments. |
Fast, John |
|
Jan 1, 2004 |
1000 |
| Information-reporting guidance for payments in lieu of dividends. |
Levy, Marc |
|
Jan 1, 2004 |
1230 |
| IRS releases 2003 guidelines for "adequate disclosure". |
O'Driscoll, David |
|
Jan 1, 2004 |
1234 |
| Reporting common foreign transactions of U.S. clients. |
Jacobs, Vernon K. |
|
Dec 1, 2003 |
3067 |
| Tax shelters. |
Laffie, Lesli S. |
|
Nov 1, 2003 |
970 |
| A practical guide to Sarbanes-Oxley. |
Goodman, George R. |
|
Oct 1, 2003 |
5874 |
| Common pitfalls in information reporting. |
Ely, Mark H. |
|
Oct 1, 2003 |
619 |
| Tax accrual workpapers: IRS efforts to obtain them, corporate strategies to protect them. |
Gawlik, Gregory J. |
|
Sep 1, 2003 |
9454 |
| Disclosure of confidential transactions: August 8, 2003. |
|
|
Sep 1, 2003 |
3792 |
| Possible legislative proposals of Virginia Department of Taxation: September 22, 2003. |
|
|
Sep 1, 2003 |
1254 |
| Voluntary disclosure: minimizing preexisting state tax liabilities. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2003 |
850 |
| Case study: the JCT's Enron report sheds light on the book vs. tax debate. |
Nellen, Annette |
|
Aug 1, 2003 |
2151 |
| Avoiding accuracy-related penalties under Rev. Proc. 94-69. |
Smith, Annette B. |
|
Jul 1, 2003 |
941 |
| Failure to comply with tax shelter disclosure regulations: what's at stake? |
Larsen, Bruce |
|
Mar 1, 2003 |
8002 |
| Two TEI regions meet with LMSB, appeals, counsel representatives: members from Regions 5 & 6 discuss tax shelters, issue resolution, and capitalization regs with IRS counterparts. |
Fahey, Mary L. |
|
Mar 1, 2003 |
2321 |
| Section 527 reform legislation signed into law. (Headlines). |
|
|
Dec 1, 2002 |
156 |
| Iceberg ahead! Navigating the murky waters of gift-tax-return preparation. |
Kanyuk, Amy K. |
|
Oct 1, 2002 |
3873 |
| Amnesty deadline approaching. (Headlines). |
|
Brief Article |
Jul 1, 2002 |
132 |
| IRS releases 2001 guidelines for "adequate disclosure". |
Fiore, Nicholas J. |
|
Jan 1, 2002 |
1065 |
| 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 |
| Disclosing False or Unfiled Tax Returns to the IRS. |
KAJAN, ELLIOT H. |
Brief Article |
Nov 1, 2000 |
746 |
| Voluntary disclosure as a means of satisfying unmet state tax obligations. |
Lundeen, William |
|
Sep 1, 2000 |
1406 |
| Gift tax SOL disclosure final regs. |
Vandermeulen, Bruce A. |
|
May 1, 2000 |
2109 |
| Comments on loss and valuation accrual accounts and supplementary financial information. |
|
|
May 1, 2000 |
2944 |
| Final regs. for exempt organization disclosure requirements. |
Buzzell, Colin |
|
Apr 1, 2000 |
713 |
| IRS finalizes regs. on public disclosure and inspection of tax-exempt organization's documents. |
Snowling, Randall |
|
Mar 1, 2000 |
1643 |
| Public disclosure requirements for public charities. |
Fiore, Nicholas J. |
|
Mar 1, 2000 |
567 |
| Study of taxpayer confidentiality. |
|
|
Nov 1, 1999 |
3991 |
|
