Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| U.S.-source FDAP income compliance designated as Tier 1 issue. |
Faulk, Daniel |
|
Nov 1, 2009 |
1309 |
| Changes to estimated tax payment requirements. |
Wong, Alan |
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Oct 1, 2009 |
829 |
| Cash-Strapped California Adjusts Tax Withholding Requirements - A Concern For All California Employers And Workers. |
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Sep 22, 2009 |
1241 |
| Correcting employment tax errors. |
Mort, Kathleen; Boeskin, Dan |
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Jul 1, 2009 |
1143 |
| Ex-wife's share of military retirement payments is subject to tax. |
Beavers, James |
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Mar 1, 2009 |
701 |
| Sec. 409A prop. regs. and guidance for noncompliant plans. |
Nevius, Alistair M. |
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Feb 1, 2009 |
1005 |
| IRS focuses on Form 1042 examinations. |
Pasmanik, Philip T. |
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Feb 1, 2009 |
1080 |
| Protocol Amending The Canada-US Tax Treaty Enters Into Force. |
Charette, Jules |
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Jan 28, 2009 |
1020 |
| Saying Goodbye To Uncle Sam. |
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Jan 8, 2009 |
493 |
| Cambodian withholding taxes. |
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Dec 24, 2008 |
1487 |
| Fifth Protocol To The Canada-U.S. Income Tax Convention Enters Into Force. |
Steeves, Christopher |
|
Dec 16, 2008 |
712 |
| Withholding from foreign payments: IRM section offers insight. |
Pasmanik, Philip T. |
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Dec 1, 2008 |
745 |
| Assignment of copyright - is royalty withholding tax payable? |
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Nov 20, 2008 |
595 |
| Massachusetts to require withholding by partnerships, LLCs, "S" corporations, and certain estates and trusts. |
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Nov 7, 2008 |
954 |
| Quoted Eurobond exemption. |
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Oct 27, 2008 |
664 |
| IRS rules total return swap tied to real estate index is not subject to FIRPTA. |
Rubinger, Jeffrey L. |
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Oct 1, 2008 |
4924 |
| The scholarship trap for foreign students. |
Lebow, Marc I.; McLain, Michael; Schell, Wayne |
|
Aug 1, 2008 |
811 |
| Congress passes expat rules. |
Sherr, Eileen Reichenberg |
|
Aug 1, 2008 |
553 |
| Treatment of disregarded entities as corporations for employment tax purposes. |
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May 1, 2008 |
1543 |
| TEI's letter to Canadian Department of Finance on paperwork burden reduction. |
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May 1, 2008 |
2967 |
| U.S. withholding tax imposed on foreign tax-exempt organizations. |
Karges, Martin; Krueger, Anne |
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May 1, 2008 |
1252 |
| Form 1042 information reporting requirements. |
Pasmanik, Philip T.; Verzi, Robert A. |
|
Apr 1, 2008 |
1916 |
| Commentary on the Canada-U.S. Tax Treaty's Fifth Protocol. |
Sardella, Joseph |
|
Mar 1, 2008 |
3103 |
| Fifth protocol: proposed amendments to United States-Canada Income Tax Treaty. |
Cornett, J. Michael |
|
Jan 1, 2008 |
3770 |
| Borrowers And Lenders Should Prepare For Canada's Elimination Of Non-Resident Withholding Taxes On Interest. |
Biringer, Monica E. |
|
Dec 10, 2007 |
1478 |
| Accelerated Elimination Of Non-Resident Withholding Tax On Conventional Interest Payments. |
Friedman, Michael |
|
Nov 22, 2007 |
432 |
| Taxing international transactions: a world of difference. |
Sorensen, Susan M. |
|
Apr 1, 2007 |
756 |
| Treasury and IRS provide guidance on cross licensing arrangements, permit use of net consideration method. |
DeNovio, Nicholas J.; Stalls, Justin D. |
|
Mar 1, 2007 |
2883 |
| NRA tax reporting. |
Fetsch, H. Martin |
|
Oct 1, 2006 |
1117 |
| Withholding Requirements for Income Allocated to Foreign Partners. . |
Godfrey, Howard |
|
Oct 1, 2006 |
4817 |
| Withholding requirements for income allocated to foreign partners. |
Godfrey, Howard |
|
Sep 1, 2006 |
4682 |
| TEI's recommendations to the new Canadian government for its 2006 Budget Legislation. |
|
|
May 1, 2006 |
3881 |
| Back-to-back computer licensing arrangements narrowly carved out of the ambit of sec. 901(1)(1). |
Calianno, Joseph M. |
|
Feb 1, 2006 |
2052 |
| Tool allowances must be based on actual cost. |
O'Driscoll, David |
|
Nov 1, 2005 |
802 |
| Pending Canadian income tax issues: December 7, 2005. |
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Nov 1, 2005 |
2614 |
| Withholding requirements for partnerships with foreign partners. |
Nazir, Sadia |
|
Sep 1, 2005 |
737 |
| New regs. on Form W-4 exemptions. |
Garrison, Larry R. |
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Aug 1, 2005 |
637 |
| Another Year of Medical Resident FICA Refund Claims due. |
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Apr 15, 2005 |
679 |
| Withholding Taxes in South Africa. |
Brincker, Emil |
|
Apr 11, 2005 |
1188 |
| "Wages" and the employer-employee relationship: a change in IRS position on withholding. |
Laffie, Lesli S. |
|
Mar 1, 2005 |
446 |
| Proposed regulations relating to flat rate supplemental wage withholding: April 11, 2005. |
|
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Mar 1, 2005 |
4246 |
| Guidelines on withholding from compensation payments incident to divorce. |
O'Driscoll, David |
|
Oct 1, 2004 |
871 |
| New treaty with Japan eliminates source-country withholding taxes on royalties. |
Reinstein, Todd B. |
|
Sep 1, 2004 |
415 |
| TEI testimony on pre-budget consultations before House of Commons Standing Committee on Finance: September 10, 2004. |
|
|
Sep 1, 2004 |
3913 |
| Using payroll taxes for working capital: path to financial ruin. |
Fox, Justin |
|
Aug 1, 2004 |
1195 |
| Liechtenstein And The European Union (EU) Savings Tax Directive. |
|
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Jun 11, 2004 |
963 |
| Renewed focus on S Corp. officer compensation. |
|
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May 1, 2004 |
1791 |
| Increased scrutiny of NRA withholding for sec. 1441 compliance. |
Renfroe, Diane |
|
Mar 1, 2004 |
502 |
| Foreign Charitable Foundations or Entities and the U.S. Qualified Intermediary Rules. |
|
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Jan 16, 2004 |
594 |
| Prop. regs. on partnership withholding on foreign partners. |
Penick, Barksdale |
|
Jan 1, 2004 |
390 |
| Class action attorney fee award not includible in member's income or subject to withholding. |
O'Driscoll, David |
|
Jan 1, 2004 |
648 |
| Prompt Action Required to Avoid Overwithholding for New York Nonresident Partners. |
|
|
Sep 5, 2003 |
737 |
| Accountable plans, reimbursements and per-diem allowances. |
Christensen, Anne L. |
|
Jul 1, 2003 |
3577 |
| TEI comments on nonqualified stock options: June 9, 2003. |
|
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May 1, 2003 |
4376 |
| When is a wage not a wage? Reducing an employer's withholding and employment tax liability. |
Laffie, Lesli S. |
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Mar 1, 2003 |
502 |
| Payroll taxes on terminated employees: court says employers can seek limited refunds. |
Laffie, Lesli S. |
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Feb 1, 2003 |
469 |
| IRS reversal on stock options and divorce. |
Beck, Allen M. |
|
Oct 1, 2002 |
953 |
| Unreported tips and FICA. |
Burnett, Sharon |
|
Oct 1, 2002 |
615 |
| Cross-border guarantee fees subject to U.S. withholding tax. |
Zive, Janette |
|
Jun 1, 2002 |
1373 |
| 247. Construction Work Withholding Tax. |
|
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May 16, 2002 |
3330 |
| FICA wages? |
Schnee, Edward J. |
|
May 1, 2002 |
725 |
| IRS proposes employment tax on the exercise of statutory stock options. |
Packard, Pamela |
|
May 1, 2002 |
784 |
| EDD REVISES STOCK OPTION INFORMATION. |
|
Brief Article |
May 1, 2001 |
70 |
| New rev. proc. clarifies procedures for obtaining withholding certificates for real property sales to foreign persons. |
Lerman, Jerry L. |
|
Apr 1, 2001 |
578 |
| IRS releases transition rules for new withholding requirements. |
Sair, Edward A. |
|
Mar 1, 2001 |
1178 |
| Worker classification and employment taxes. |
Josefowicz, Barbara |
|
Feb 1, 2001 |
671 |
| US tax changes to impact local banks. |
Trout, Peter |
Brief Article |
Sep 29, 2000 |
365 |
| Employers' FICA obligations for foreign nationals who work in the U.S. |
O'Brien, Michael |
|
May 1, 2000 |
1568 |
| "Reasonable cause" exception for failure to pay employment taxes requires examination of a taxpayer's total financial situation. |
Fiore, Nicholas J. |
|
Mar 1, 2000 |
2109 |
| Claiming a refund for erroneous backup withholding from exempt retirement plan trusts. |
Logan, Brendan |
|
Oct 1, 1999 |
548 |
| Recent information reporting developments. |
Pflieger, Debbie |
|
Jul 1, 1999 |
982 |
| Final FICA withholding regs. on nonqualified deferred compensation. |
Field, Karen M. |
|
Jun 1, 1999 |
1036 |
| Financial hardship as reasonable cause for failure to pay. |
Fiore, Nicholas |
|
Jan 1, 1999 |
600 |
| Federal vs. state employee benefit plan and fringe benefit income tax withholding. |
Cheung, Paul L. |
|
Nov 1, 1998 |
649 |
| Applicability of sec. 6662 penalty to employment taxes. |
Cryan, Thomas M. |
|
Nov 1, 1998 |
561 |
| Revenue Canada's guidelines for treaty-based waivers of Regulation 105 withholding. |
|
|
Nov 1, 1998 |
3910 |
| Determining payee and U.S. foreign status under sec. 1441. |
Hemelt, Jim |
|
Jul 1, 1998 |
1070 |
| Current income tax treaty developments. |
Dichter, Arthur J. |
|
Jul 1, 1998 |
5102 |
| Withholding and reporting requirement for payments to foreign partnerships. |
Schneider, Ruth Ann |
|
Apr 1, 1998 |
1003 |
| Helping IRS may not help you. |
Navani, Vinay |
|
Jan 1, 1998 |
554 |
| IRS revises payroll reporting procedures following trade or business acquisitions. |
Klaer, Thomas L. |
|
Sep 1, 1997 |
1033 |
| Delaying the deadline for filing Virginia information returns. |
Cherecwich, Paul, Jr. |
|
Sep 1, 1997 |
731 |
| SOL on trust fund recovery assessments. |
Hudson, Boyd D. |
Brief Article |
May 1, 1997 |
420 |
| Are you ready for EFTPS? |
Starkman, Jay |
|
Apr 1, 1997 |
2099 |
| The collection of trustee taxes from responsible parties: reforming the 100% penalty. |
Robinson, Morris N. |
|
Apr 1, 1997 |
933 |
| IRS pursues state and local government FICA payments. |
Dotson, Betsy |
|
Feb 1, 1997 |
2007 |
| An update on electronic tax deposits. |
|
|
Dec 1, 1996 |
1313 |
| FICA refund opportunities under sec. 3121(v) proposed regulations. |
Nadel, Alan A. |
|
Nov 1, 1996 |
1641 |
| Avoid the employment tax delinquency trap. |
McGuffie, Ginger |
|
Oct 1, 1996 |
1773 |
| Independent contractor legislation: opportunity knocks for small businesses. |
Fendley, Stanley |
|
Sep 1, 1996 |
1060 |
| When clients hire household help: CPAs can offer valuable compliance guidance. |
Hibschweiler, Arlene M. |
|
Sep 1, 1996 |
3263 |
| Eligible rollover distributions. |
Daum, Timothy A. |
|
Sep 1, 1996 |
663 |
| Many companies must file tax returns electronically by 1997. |
|
Brief Article |
Jul 1, 1996 |
223 |
| DOL proposes regulations on when participant contributions become plan assets. |
Chesny, Gina M. |
Brief Article |
May 1, 1996 |
359 |
| NRA information reporting. |
Carlow, Lou |
Brief Article |
Apr 1, 1996 |
257 |
| IRS plays Santa Claus: backup withholding regulations arrived in time for Christmas. |
Michelman, Marvin |
Brief Article |
Mar 1, 1996 |
289 |
| Personal liability of directors of not-for-profit corporations. |
Switzer, Ralph V., Jr.; Osterhout, Gary M.; Gallagher, Timothy J. |
|
Feb 1, 1996 |
6047 |
| Property transferred in connection with performance of services. |
Cumberland, Brian |
|
Jun 1, 1995 |
1022 |
| Proposed regulations soften consequences of failure to withhold in sec. 83 transactions. |
Dunn, Bill |
Brief Article |
Apr 1, 1995 |
314 |
| Revenge of the nannies: "Nanny Tax" bill finally signed into law. |
Liga, Gary |
Brief Article |
Mar 1, 1995 |
217 |
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