Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Res judicata does not bar taxpayer from claiming NOL carrybacks. |
Beavers, James |
|
Nov 1, 2009 |
1597 |
| IRS Extends Time For Making Check-The-Box Elections. |
|
|
Sep 28, 2009 |
951 |
| Phone tax appeal denied: deadline looms for refunds. |
|
|
Aug 1, 2009 |
426 |
| Personal Accounts: Guidance From The Pensions Regulator. |
Trotter, Peter |
Law overview |
Jul 23, 2009 |
428 |
| The Finance Act Comes Into Force. |
Webster, Keith |
Law overview |
Jul 22, 2009 |
761 |
| Daily Outlook for July 2 - Finance. |
|
Brief article |
Jul 2, 2009 |
168 |
| Murphy deed right-of-way reservations: a 1930s taxpayer bailout yields right-of-way cost savings. |
Brown, Henry M.; Brown, Rebecca E. |
|
Jul 1, 2009 |
5227 |
| Protecting refunds of certain overpaid deficiency interest. |
Urban, Michael A. |
|
Jul 1, 2009 |
1092 |
| Electric utility refunds qualify for sec. 1341 tax mitigation. |
Conjura, Carol; Gibbs, Paul K. |
|
Jun 1, 2009 |
1035 |
| Partner cannot sue for refund of penalty paid by partnership. |
Beavers, James |
|
Mar 1, 2009 |
723 |
| Adding Insult To Injury: California Delays Tax Refunds, Taxpayers Accelerate Tax Payments. |
Borens, Michele |
|
Feb 5, 2009 |
330 |
| 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 |
| Wrongful levy judgment treated as overpayment of tax. |
Beavers, James |
|
Jan 1, 2009 |
925 |
| Twin outcomes from Cap Gemini deal. |
Schnee, Edward J. |
|
Dec 1, 2008 |
976 |
| Accelerating losses with an assignment for the benefit of creditors. |
Wells, Thomas O.; Schortz, Joseph R. |
|
Nov 1, 2008 |
3651 |
| Court rules on sale of ownership rights in insurance company demutualization. |
Beavers, James |
|
Oct 1, 2008 |
1506 |
| Sec. 6015 does not preempt state community property law for refund purposes. |
Beavers, James |
|
Oct 1, 2008 |
1106 |
| Tax treatment of rebates may be clearing up: here's how to manage these payments' tax recognition. |
Maples, Larry |
|
Oct 1, 2008 |
2482 |
| Shell wins $19m refund. |
Cooley, Karen M.; Pulliam, Darlene |
|
Oct 1, 2008 |
748 |
| Court hangs up on phone tax refund. |
Upshaw, Alice A.; Pulliam, Darlene |
|
Oct 1, 2008 |
459 |
| 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 |
| Refund claims and the Saturday-Sunday-holiday rule of sec. 7503. |
Urban, Michael A. |
|
Jul 1, 2008 |
1223 |
| The Economic Stimulus Act of 2008. |
Jones, Lynn Comer |
|
Jul 1, 2008 |
3889 |
| Court reverses broad-based FICA exclusion for severance payments. |
Mirsky, Ira B. |
|
Jul 1, 2008 |
1767 |
| The importance of CPAs supporting VITA: one CPA's experience. |
Weiss, Carl H. |
|
Jul 1, 2008 |
1171 |
| The Code trumps Tucker. |
Reichert, Charles J. |
|
Jul 1, 2008 |
559 |
| Stimulus package offers business incentives. |
Sands, John D. |
|
Jul 1, 2008 |
744 |
| Equitable recoupment a timeless remedy. |
Gilman, Jeffrey |
|
Jun 1, 2008 |
510 |
| LLC fee refunds based on Northwest decision. |
|
Brief article |
Jun 1, 2008 |
215 |
| A new dimension for LLCs in California. |
Nakamura, Karen M.; Wright, Kathleen K. |
|
Jun 1, 2008 |
5779 |
| Procedure & administration. |
Sheppard, Hale E. |
|
Apr 1, 2008 |
1900 |
| Tax brackets: economic growth plan requires reading between the lines. |
Wade, Marcia A.; Porter, Brenda |
|
Apr 1, 2008 |
671 |
| Split refunds help save. |
|
|
Apr 1, 2008 |
610 |
| IRS can't shake yardstick at tax treaty. |
Gilman, Jeffrey |
|
Apr 1, 2008 |
444 |
| Pay in vets' work program ruled tax-free: ruling on compensated work therapy retroactive three years. |
|
|
Feb 1, 2008 |
249 |
| Temp. regs. expand IRS offset authority. |
Goldberg, Walter S. |
|
Feb 1, 2008 |
1506 |
| FICA for medical residents splits circuits. |
Mannino, Laura Lee |
|
Jan 1, 2008 |
367 |
| Reminder about solar hot water rebates. |
|
Brief article |
Dec 1, 2007 |
152 |
| Beating the clock on refunds. |
Schnee, Edward J. |
|
Apr 1, 2007 |
592 |
| Let's combine the income and payroll taxes into a rational tax system. |
Forman, Jonathan Barry |
|
Jan 1, 2007 |
1817 |
| Statute of limitations on erroneously paid taxes. |
Pulliam, Darlene |
|
Dec 1, 2006 |
520 |
| Long-distance telephone excise tax refunds - 2006 tax returns affected. |
Weiner, Alan E. |
|
Oct 1, 2006 |
661 |
| Payment vs. deposit under refund SOL. |
Blom, Helen E. |
|
Sep 1, 2006 |
598 |
| IRS treatment of protective refund claims. |
Urban, Michael A. |
|
Jul 1, 2006 |
793 |
| Limits on refunds for NOL carrybacks. |
Curran, Kevin |
|
Jul 1, 2006 |
932 |
| Payment strategy to reduce interest costs on IRS settlements. |
Rogers, W. Scott |
|
May 1, 2006 |
2795 |
| Restrictions on the right of offset. |
Schnee, Edward J. |
|
Apr 1, 2006 |
419 |
| Class action lawsuit filed seeking refunds of communications excise tax. |
Clark, George M. |
|
Mar 1, 2006 |
1669 |
| Refund claims stemming from TEFRA partnerships. |
Perez, Ruth |
|
Jul 1, 2005 |
1442 |
| AT&T Corp, may cost taxpayers years of overpayment interest. |
Curran, Kevin |
|
Jul 1, 2005 |
921 |
| Another Year of Medical Resident FICA Refund Claims due. |
|
|
Apr 15, 2005 |
679 |
| Teacher severance pay not subject to FICA. |
Klender, Phyllis |
|
Dec 1, 2004 |
804 |
| SOL on individuals' refund claims. |
Parker, Kenneth M. |
|
Oct 1, 2004 |
1057 |
| IRS offers penalty refund for EFTPS enrollment. |
|
Brief Article |
Aug 1, 2004 |
82 |
| When must the IRS pay interest on refunds? |
Urban, Michael A. |
|
Jul 1, 2004 |
743 |
| Questions and answers on "In the Money?". |
Letsch, Douglas |
|
Jan 1, 2004 |
1156 |
| New Tax Law Changes Could Reap Rewards for Employers. |
|
|
Dec 12, 2003 |
752 |
| Refund claims involving a Saturday, Sunday or legal holiday. |
O'Driscoll, David |
|
Aug 1, 2003 |
791 |
| Accrual of tax refunds. |
Packard, Pamela |
|
May 1, 2003 |
696 |
| SOL on tax refunds. |
Holub, Steven F. |
|
Mar 1, 2003 |
1912 |
| Overpayment SOL. |
Laffie, Lesli S. |
|
Mar 1, 2003 |
416 |
| Repayment of COD income allows for refund claim. |
Laffie, Lesli S. |
|
Oct 1, 2002 |
724 |
| New Tax Law Impacts All, But Wealthier Still Fare Best. |
QUINN, JANE BRYANT |
Brief Article |
Jun 18, 2001 |
1021 |
| Refund Trap. |
Ciesar, William W. |
|
Nov 1, 2000 |
819 |
| Supreme Court says pre-assessment remittances are payments. |
Ciesar, William W. |
|
Nov 1, 2000 |
759 |
| Refund claim is timely, even though return was filed late. |
Ely, Mark H. |
|
Oct 1, 2000 |
706 |
| 1998 tax refund not credited against 1989 taxes. |
Lynch, Michael |
|
May 1, 2000 |
293 |
| New refund opportunities for prior casualty and theft losses. |
Thompson, Steven C. |
|
Mar 1, 2000 |
3209 |
| IRS guidance on interest netting procedures creates refund potential. |
Keenan, John |
|
Nov 1, 1999 |
457 |
| Claiming a refund for erroneous backup withholding from exempt retirement plan trusts. |
Logan, Brendan |
|
Oct 1, 1999 |
548 |
| The 10-year carryback of SLLs. |
Arber, Stephen C. |
|
May 1, 1999 |
1172 |
| Refund claims: getting money back. |
Singer, Robert M. |
|
May 1, 1999 |
1204 |
| Estate tax issues add to practice and procedure developments. |
Rea, Robert C. |
|
Oct 1, 1998 |
1346 |
| Exporters due harbor maintenance tax refunds. |
Wagner, Elizabeth |
|
Jul 1, 1998 |
871 |
| States warned against using "bait-and-switch" tactics in denying refunds of unconstitutionally collected taxes. |
Todd, Glenn D. |
|
Jun 1, 1998 |
723 |
| Recovering the 15% excise tax under the TRA '97. |
Scheidlinger, Jay A. |
|
May 1, 1998 |
613 |
| Overpayments credited to estimated tax. |
Esselstrom, Cal |
|
Mar 1, 1998 |
529 |
| IRS not permitted to credit overpayments against subsequent year's potential deficiency. |
Everidge, Kathryn L. |
|
Jan 1, 1998 |
1014 |
| Supreme Court strikes down equitable tolling of limitations period for refund claims. |
Gold, Harvey D. |
Brief Article |
Oct 1, 1997 |
321 |
| Overpayments, underpayments and interest netting. |
Hollingsworth, Tracy |
Brief Article |
Jul 1, 1997 |
303 |
| New, improved Form 872. |
Stein, Ronald A. |
|
Jul 1, 1997 |
1338 |
| Mitigation of the SOL on refund claims. |
Hudson, Boyd D. |
|
May 1, 1997 |
595 |
| The urgent need for interest netting. |
Murray, James R. |
|
May 1, 1997 |
700 |
| Interest netting redux: December 30, 1996. |
Murray, James R. |
|
Jan 1, 1997 |
974 |
| Educational assistance refunds. |
Lynch, Michael |
Brief Article |
Dec 1, 1996 |
394 |
| The need for global interest netting. |
|
Transcript |
Sep 1, 1996 |
1047 |
| Tax payment or deposit? |
Lynch, Michael |
Brief Article |
Jul 1, 1996 |
431 |
| Million-dollar refunds: a closer look at Joint Committee review. |
Urban, Michael A. |
|
Jul 1, 1996 |
786 |
| IRS may offset time-barred, unassessed interest against estate tax refund. |
Ely, Mark |
|
Jul 1, 1996 |
766 |
| Interest netting strategies: Northern States Power decision. |
Ely, Mark H. |
|
Apr 1, 1996 |
530 |
| Tenants could get tax refund. |
|
|
Jan 31, 1996 |
809 |
| Computation of overpayment interest for certain large corporate overpayments (GATT interest). |
Heffernan, James V. |
|
Nov 1, 1995 |
2594 |
| The injured spouse rule. |
Lynch, Michael |
Brief Article |
Sep 1, 1995 |
497 |
| Benefits of protective refund claims. |
Urban, Michael |
|
Jul 1, 1995 |
812 |
| Gasoline wholesalers should consider opportunities presented by special gasoline tax refund procedure. |
Springer, Mark |
|
Jun 1, 1995 |
1232 |
| Top Five Ways to Delay Your Income Tax Refund. |
|
|
Mar 21, 1995 |
640 |
| Interest rates on overpayments. |
Lynch, Michael |
Brief Article |
Dec 1, 1994 |
344 |
| City moves to cut tax refunds. |
Weiss, Lois |
|
Jun 15, 1994 |
2065 |
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