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Title Author Type Date Words
CHANGING LANES: TAX RELIEF FOR COMMUTERS. Holderness, Hayes R. Mar 22, 2021 10873
Tomato processor's accrued production costs fail all-events test: The Tax Court holds that the fact of the liabilities was not yet established to currently deduct costs to restore, rebuild, recondition, and retest manufacturing facilities. Reichert, Charles J. Jan 1, 2021 1025
Deductions for meal and entertainment expenses. Bonner, Paul Dec 1, 2020 604
Expenses funded with PPP loans. Parikh, Abhi Dec 1, 2020 1072
Tax consequences of data breaches and identity theft: Treatment differs between business and individual taxpayers. Ryle, Patrick M.; Goodman, Leonard; Soled, Jay A. Oct 1, 2020 2481
Capitalized IPO costs are nondeductible after take-private transaction. Heroux, Mark Oct 1, 2020 1384
Economic Partiality and Horizontal Inequity: The New TCJA Interest Expense Deduction Limit. Yu, Kuai Aug 15, 2020 10287
Denial of taxpayer's travel deductions is upheld: An appellate court finds that the Tax Court correctly disallowed a taxpayer's travel deductions because he was not away from home. Reichert, Charles J. Jul 1, 2020 815
Uncertain limes, Uncertain Costs: Deducting Expenditures Subject to Pending Insurance Claims. Kelley, Lee; Korotky, Kandyce; Zink, Jeffrey May 1, 2020 3014
Deducting home office expenses: With many now working at home, taxpayers need to understand the rules. Roane, Dayna E. May 1, 2020 2308
Tax Court holds cutting horse activity had a profit motive. Reichert, Charles J. Mar 1, 2020 1008
Start or review an accountable plan: Employee reimbursements need careful compliance. Roane, Dayna E. Feb 1, 2020 2833
Sec. 280E is not an excessive fine under Eighth Amendment: The Tax Court denies a challenge by a California marijuana business. Pirrone, Maria M. Feb 1, 2020 676
Use of standard mileage rate, other rules updated for TCJA: Modifications address the period during which miscellaneous itemized deductions are suspended. Bonner, Paul Feb 1, 2020 629
Bonus Depreciation: A Case Study in TEI Advocacy. McLeish, Watson M. Jan 1, 2020 941
No deduction for paying corporate parent's expense: A subsidiary fails to show that it received the primary benefit from its payment to an adviser incident to a merger. Reichert, Charles J. Jan 1, 2020 773
The business meal expense deduction after the TCJA. Nash, Claire Y.; Parker, James Jan 1, 2020 3645
A quirk in the TCJA's small business exceptions. Hesse, Christopher W. Dec 1, 2019 3052
Father's treatment of partnership interest expense does not bind son: The son, who inherited and received as gifts the interests in real estate partnerships, could treat nonrecourse debt as acquisition indebtedness, the Tax Court holds. Meade, Janet A. Dec 1, 2019 882
Employing family members. Young, Patrick L. Nov 1, 2019 1264
Tax Cuts and Jobs Act Changes to Qualified Transportation Fringe Benefits and the Resulting Impact on Tax-Exempt Organizations. Sosnojf, Connor M. Sep 22, 2019 7602
Limiting business interest expense. Swenson, Michael C. Sep 1, 2019 1640
S corp. expenses not personally deductible by shareholder as a sole proprietor: A district court denies a taxpayer's refund claim. Aquilio, Mark Jul 1, 2019 713
The cost of deferred revenue. Torosyan, Andy A.; Razani, Rob Jul 1, 2019 4085
TEI Comments on Notice 2018-99, Parking Expenses for Qualified Transportation Fringes Under Section 274(a)(4). May 1, 2019 4208
TEI Comments on Proposed Section 163(j) Regulations. May 1, 2019 4973
Medical marijuana dispensary is denied increases to its COGS: The taxpayer, as a reseller, could not include indirect inventory costs in its cost of goods sold. Reichert, Charles J. Mar 1, 2019 720
Night at the Roxbury: TCJA Changes to Section 168(k); Open the door to the full expensing club for some, leaving others out in the cold. McElroy, Ellen Mar 1, 2019 3354
RWJBarnabas Health to waive copays, deductibles for furloughed employees. Perry, Jessica Brief article Jan 21, 2019 247
Meals continue to be deductible under IRS guidance: Advance guidance clarifies that the TCJA's disallowance of deductions for entertainment, amusement, or recreation does not address business meals. Schreiber, Sally P. Jan 1, 2019 667
New tax credit for paid family and medical leave: Through 2019, employers can recoup a portion of this prized employee benefit. Geiszler, Matthew; McKinley, John Dec 1, 2018 2967
Tax Court sustains deficiencies for medical marijuana business: Nonmarijuana merchandise sales did not constitute a separate business, and the cost of goods sold was limited to amounts the IRS conceded, the court finds. Silversmith, David Dec 1, 2018 644
NONCOMPETES AS TAX EVASION. Morrow, Rebecca N. Nov 1, 2018 30598
Five types of interest expense, three sets of new rules. Witner, Larry; Krumwiede, Tim Oct 1, 2018 4474
Profit motive key in hobby loss cases. Neuschwander, Darren L. Sep 1, 2018 716
Vacation home rentals and the TCJA. Gilson, Conor; McKinley, John; Geiszler, Matthew Sep 1, 2018 1287
The Tax and Other Costs of Paying Executives the Big Bucks. VanderBaan, Sheryl; Collins, Julie Jul 1, 2018 2037
How the 2017 tax overhaul changed Sec. 162(m): What this means for corporations and compensation practices. Balsam, Steven; Evans, John Harry, III; Yurko, Amy J.N. Jun 1, 2018 4558
Corporation's self-leasing rental expense deduction denied: The Tax Court holds that the payments were not for rent. Aquilio, Mark May 1, 2018 750
Current U.S. tax incentives for higher education expenses. Lucido, Peter D.; Winkelman, Kenneth A.; Fornaro, James M. Apr 1, 2018 3975
Individual taxation: Report of recent development. Baldwin, David R. Mar 1, 2018 6826
Frequent gambler was not a professional: A taxpayer was unable to convince the Tax Court that his gambling activity had a profit motive. Reichert, Charles J. Feb 1, 2018 747
Health reimbursement arrangements for small employers. Sanchez, James; Martin, Jeffrey A. Feb 1, 2018 1250
IRS memorandum provides clarity on treatment of debt-issuance costs. Adams, Evan Feb 1, 2018 565
Investment adviser's inducement payments to shareholders are not intangibles. Kay, Sharon A.; Salzmann, Trevor Feb 1, 2018 827
Tax bill to affect many in legal industry. Franz, Thomas Jan 17, 2018 739
Qualified small employer HRAs get guidance: The IRS answers questions on health reimbursement arrangements, which were reinstated for small employers after PPACA market reform rules generally penalized the popular coverage option. Bonner, Paul Jan 1, 2018 606
Microcaptive premium deductions disallowed: The Tax Court finds that the arrangement did not sufficiently distribute risk but simply resulted in a circular flow of funds between related entities. Lyon, Elizabeth Nov 1, 2017 1453
Wellness program benefits: Tax free or not? Roane, Dayna E. Oct 1, 2017 1379
Boston Bruins can deduct full cost of meals for team's away games: The meals were provided by the employer for its convenience, the Tax Court holds. Schreiber, Sally Oct 1, 2017 795
Deducting startup and expansion costs. Ellentuck, Albert B. Sep 1, 2017 2419
Deductions disallowed for operator of Larry Bird's former house as a B&B: the French Lick, Ind., property was used for personal purposes more than 14 days per year, the Tax Court holds. Howard, Beth Aug 1, 2017 993
IRS signals nonacquiescence in 3 cases. Bonner, Paul Jul 1, 2017 1044
Contributions to HSAs. Ellentuck, Albert B. Jul 1, 2017 3386
New path for depreciation: 2016 law offers opportunities for qualified real property. Roane, Dayna E. Mar 1, 2017 1324
Bonus depreciation: the PATH Act and beyond. Puhl, Jacob Mar 1, 2017 1964
Proving a business connection for meals and entertainment. Ellentuck, Albert B. Mar 1, 2017 3144
Special depreciation: 3 choices present new options - de minimis safe harbor, sec. 179, and bonus depreciation present opportunities. Nevius, Alistair M. Sep 1, 2016 3329
Lease payments are not always rent. Parente, Lisa M.; Palmer, Kimberly Aug 1, 2016 1990
Schoolteachers' deduction no longer tardy. McKinley, John W.; Kim, Do Yoon Jul 1, 2016 882
Drafting real estate leases with taxes in mind. Nix, Wayne E.; Knight, Ray A. Jun 1, 2016 1670
Depreciating business aircraft: avoiding the entertainment disallowance and s. 280F. Dingman, Christopher R. Jun 1, 2016 3187
IRS affirms deductibility of some - but not all - computer software development and implementation costs. Chou, Yuan May 1, 2016 1410
Local lodging provided to an employee: how to determine whether to include it in the employee's income. Adkins, G. Edgar, Jr.; Martin, Jeffrey A. Feb 1, 2016 1795
New retail and restaurant remodel/refresh safe harbor for determining repairs. Kay, Sharon A.; Murdock, David Feb 1, 2016 1629
Sales-related expenses remove taxpayers from "small reseller" exception of sec. 263A. MacDonald, Brenna; Stockdale, Tom Feb 1, 2016 1510
Proposed and temporary sec. 199 regulations address a wide variety of issues. Claybon, Alexa; Donovan, Jack; Karnis, Daniel Jan 1, 2016 6131
Certified organic and UNICAP compliant? The capitalization of certification costs. Walberg, Glenn Jan 1, 2016 23168
Capitalization not required for payment to terminate management agreement prior to IPO. Meade, Kathleen; Salza, John Oct 1, 2015 1798
Deduction for seized marijuana goes up in smoke. Beavers, James A. Oct 1, 2015 1236
Deducting tickets to sporting events. Nevius, Alistair M. Sep 1, 2015 611
Deducting expenses for sporting events under an accountable plan. Holets, David J. Sep 1, 2015 1013
Tax treatment of drug development company startup costs: make sure the starting line for deductibility reflects the company's role in the development process. Castellon, Mario C. Aug 1, 2015 2514
IRS concludes that banking app does not qualify for sec. 199 deduction. Kowal, Christine A. Jul 1, 2015 1198
Marijuana business and sec. 280E: potential pitfalls for clients and advisers. Gramlich, Jeffrey; Houser, Kimberly A. Jul 1, 2015 5388
Small businesses bear a significant portion of federal tax compliance cost. Davis, Frederick E., Jr. Jul 1, 2015 1087
Qualified performance-based compensation rules are finalized. Schreiber, Sally P. Jul 1, 2015 410
Retail buildings placed in service before being open for business: building materials and supplies stores were ready and available to perform their assigned function. Sanders, Gary Jun 1, 2015 1273
IRS applies option rule to find covered transaction for 50% or less stock acquisition. Geracimos, John; Thigpen, Bernita Jun 1, 2015 2377
What taxpayers need to know to comply with the final tangible property regulations. Abdoo, Kate; Duffy, Mary; Rohrs, Jane Apr 1, 2015 12104
Maximizing individuals' deductions for startup expenses. Ellentuck, Albert B. Mar 1, 2015 1696
Depreciation guidelines for vehicles and when to report them as listed property. Mills, Scott Feb 1, 2015 1922
Final Regs. include safe harbor for local lodging costs. Nevius, Alistair M. Dec 1, 2014 470
Final sec. 67(e) regulations: the end of a long journey. Cantrell, Carol A. Aug 1, 2014 4843
The de minimis safe harbor under the repair regulations. Meade, Janet A.; Howard, Jennifer May 1, 2014 924
Guidance on repair regs. updates accounting method change procedures. Schreiber, Sally P. May 1, 2014 368
Startup and organizational costs in a partnership technical termination. Schwartzman, Randy A.; Brandstetter, Patricia May 1, 2014 1693
Critical lessons from the Peco Foods case: purchase price allocations should allow flexibility for future cost segregation. Rempalski, Kristy L.; Meyette, Edward D. Apr 1, 2014 2032
Automatic consent for changing accounting methods under the "repair regs.". Anderson, Susan Apr 1, 2014 1006
IRS issues final rules on sales-based royalties and vendor allowances. Schreiber, Sally P. Apr 1, 2014 705
Tax Court addresses "placed in service" date. Speciale, Raymond C.; Golden, Ronald D. Apr 1, 2014 751
Final regs. govern sales-based royalties and vendor allowances. Schreiber, Sally P. Mar 1, 2014 529
IRS disallows write-off of startup and organizational costs in a technical termination. Almeras, Jon Mar 1, 2014 964
Implementing the new tangible property regulations: the revised "repair regs." require thorough assessment. Wood, Christian Cover story Feb 1, 2014 3441
Trader or investor? Bonner, Paul Feb 1, 2014 1208
Proposed regs. issued on amortization of startup expenses by terminating partnerships. Schreiber, Sally P. Feb 1, 2014 283
Bonus deduction timing: finding the correct tax year. Martin, Jeffrey A.; Adkins, G. Edgar, Jr. Feb 1, 2014 2951
Partnership capital account revaluations: an in-depth look at sec. 704(c) allocations. Greenwell, James M. Feb 1, 2014 6650
PPACA guidance clarifies rules for HRAs, health FSAs, and other accountable plans. Creech, Catherine; Morrison, Helen Jan 1, 2014 2711
Establishing a corporate dependent care assistance program. Ellentuck, Albert B. Jan 1, 2014 1473
Long-awaited repair regulations are issued. Nevius, Alistair M.; Schreiber, Sally P. Dec 1, 2013 877
Meeting the Demands of IRC Section 274(d): substantiating trade or business expenses. Schloemer, Paul G. Statistical data Dec 1, 2013 2633
IRS issues repair/tangible property regulations. Nevius, Alistair M. Nov 1, 2013 785
IRS releases final regs. on sec. 274 reimbursement arrangements. Brown, Mark Nov 1, 2013 905
Taxpayer in trade or business of being a "private attorney general". Beavers, James A. Oct 1, 2013 1909
IRS reverses itself on applying 70% safe-harbor deduction for success-based fees to certain milestone payments. Thornton, David A.; Slivanya, James D. Sep 1, 2013 2533
Business expense deductions versus hobby expense deductions: recent court cases between taxpayers and the IRS. Fay, Jack R.; Roush, Melvin L. Sep 1, 2013 4679
Rev. Proc. 2013-13: a new option for the home office deduction. Morrow, Michaele; Rupert, Timothy; Zullo, Ronald C. Aug 1, 2013 6105
Nine factors that determine whether an activity is a hobby. Chambers, Valrie Jul 1, 2013 953
Potential income tax benefits for families with special needs children: disabled children can qualify for dependency exemption and other benefits regardless of age. Brinker, Thomas M., Jr.; Sherman, W. Richard Jun 1, 2013 3827
IRS addresses treatment of M&A transaction costs and success-based fees. Conjura, Carol; Fitzpatrick, Catherine A. Jun 1, 2013 1898
IRS clarifies definition of on-site sales under sec. 263A. Newell, Christine; Lucas, Eric Jun 1, 2013 1323
Tithing is not necessary expense. Beavers, James A. May 1, 2013 1565
Simplified home office deduction safe harbor now available. Apr 1, 2013 392
Developments in individual taxation. Fava, Karl L.; Horn, Jonathan; Moore, Daniel T.; Morrow, Susanne; Nellen, Annette; Newman, Teri E.; Mar 1, 2013 7554
Ninth Circuit agrees farming activity is partnership. Upshaw, Alice A. Feb 1, 2013 404
IRS illustrates employee reimbursement plans. Spyker, Deborah; Gorman, Mary Jan 1, 2013 1315
Nonrefundable milestone fees do not qualify as success-based. Koppel, Michael D. Dec 1, 2012 355
Prop. Regs. provide guidance on meals and entertainment expenditures. Cohen, Andrew; Rubin, Craig Dec 1, 2012 1147
Organizational and startup costs for single-member LLCs. Colwell, Seth M. Dec 1, 2012 900
Prop. regs. clarify application of meal and entertainment deduction limit. Oct 1, 2012 675
Prop. regs. clarify who is subject to limit on meal and entertainment expenses. Oct 1, 2012 676
Final regs. issued on entertainment use of business aircraft. Oct 1, 2012 555
Appeals Court invalidates associated-property Regs. Sep 1, 2012 649
Deductibility of LEED certification costs. Ypma, Joel Sep 1, 2012 1572
Taxability of employer-provided educational assistance. Cheney, E. Drew Aug 1, 2012 1451
Prop. Regs. allow local lodging deduction. Jul 1, 2012 407
Prop. regs. allow taxpayers to deduct certain local lodging expenses. Nevius, Alistair M. Jul 1, 2012 389
Deducting employee MBA expenses. Medina, Joseph; LaGarde, Stephen Jul 1, 2012 2146
The research credit and deduction for passthrough entities. Anderson, Kevin D. May 1, 2012 1495
Tangible property regulations. Anderson, Kevin D. May 1, 2012 1132
Guidance issued on interest exceeding acquisition and home equity indebtedness limitations. Anderson, Kevin D. May 1, 2012 1325
Better odds for pro gamblers' business deductions: Tax Court rules Sec. 162(a)expenses can exceed gross receipts from wagers. Chiang, Wei-Chih; Reed, Randy Apr 1, 2012 2762
Timing of deduction for bonus accruals under pooled arrangements. Villella, Cody; Tucker, Natalie Apr 1, 2012 1542
Temporary regs distinguish capital improvements from repairs. Bonner, Paul Mar 1, 2012 1011
Tangible property costs and repair expenditures Regs. Nevius, Alistair M. Mar 1, 2012 1295
2012 standard mileage rates. Brief article Jan 1, 2012 133
Tenth Circuit remands employee-spouse case to Tax Court. Reichert, Charles J. Dec 1, 2011 747
Different tax results for two horse breeders. Reichert, Charles J. Nov 1, 2011 662
Medical deduction allowed for in-home personal care. Pannese, Danny A. Oct 1, 2011 540
Final regs. govern election to deduct business start-up expenses. Nevius, Alistair M. Oct 1, 2011 439
Final regs. simplify reduced research credit election. Nevius, Alistair M. Oct 1, 2011 521
Do I own this car? The Supreme Court creates a standard for BAPCPA car ownership. Hucker, Anne Benton Sep 22, 2011 10128
Deduction for cat expenses gets second life. Reichert, Charles J. Sep 1, 2011 684
Transaction cost considerations: Rev. Proc. 2011-29 and other related matters. Mittman, Matthew J.; Brecht, Thomas J. Sep 1, 2011 2506
Charitable deduction allowed for expenses of cat rescue organization volunteer. Beavers, James A. Aug 1, 2011 1511
Request for accounting method change for prepaid expenses denied. Beavers, James A. Jul 1, 2011 1324
Expense does not qualify as compensation but does qualify as theft loss. Beavers, James A. Jun 1, 2011 1285
Violation of public policy and the denial of deductions. Schnee, Edward J.; Seago, W. Eugene May 1, 2011 8094
Case study: capitalizing a corporation with loans from shareholders. Ellentuck, Albert B. May 1, 2011 1383
The estate tax dilemma: protecting the interest expense deduction on estate loans. Weber, Neal A. Apr 1, 2011 1479
Overcoming tradeoffs in the taxation of punitive damages. Markel, Dan Mar 1, 2011 24829
Some forbearance payments deductible, some not. Reichert, Charles J. Feb 1, 2011 746
How the IRS examines repair and maintenance costs. Nevius, Alistair M. Feb 1, 2011 567
Congress passes new rules for cell phones, but how much did the rules change? Martin, Jeffrey A. Feb 1, 2011 1344
Deductibility of forbearance payments. Dabrowska, Anita Feb 1, 2011 1257
New IRS audit technique guide for examination of repair and maintenance costs. Fitzpatrick, Ellen Feb 1, 2011 2132
Deductibility of work-related educational expenses. Robertson, Patricia Quinn; Dancer, W. Terry Dec 1, 2010 2812
Displaced workers and deduction for travel expenses. Prieto, Tom Dec 1, 2010 1138
Small Business Jobs and tax bill enacted. Nevius, Alistair M. Dec 1, 2010 1572
Deepwater Horizon and Sec. 162. Pratt, Jenifer Dec 1, 2010 1191
Classification as a statutory employee. Zimmerman, John C.; McCaslin, Tom Dec 1, 2010 5310
Tax Court rules on medical necessities. Jones, Lynn Comer Oct 1, 2010 3402
Maximizing the section 199 deduction: starting this year, the domestic manufacturing deduction increases to 9% of income from eligible activities. Karnis, Daniel Sep 1, 2010 2813
QSubs included in definition of S Corp. for purposes of Sec. 291(a)(3). O'Connell, Frank J., Jr. Sep 1, 2010 1300
Tax treatment of expenses incurred by individuals temporarily out of work. Kelley, Claudia L.; Pollard, William B. Sep 1, 2010 4269
Section 2053 final regulations: continued uncertainty? Spallina, Robert L.; Galvani, Lauren A. Jun 1, 2010 3727
QSub bank's tax-exempt bond expense deductible. Schnee, Edward J. Jun 1, 2010 589
Final regs. govern deductibility of state legislators' deemed living expenses. Nevius, Alistair M. Jun 1, 2010 460
IRS issues fifth directive on the allocation of mixed service costs. Ford, Robert; Suttora, John Jun 1, 2010 1634
Repairs and maintenance costs method change designated Tier I issue. Salza, John; Meade, Kathleen May 1, 2010 1342
Deducting deficiency interest expense in the proper tax year. Zaleski, Andy; Grubbs, Ashley May 1, 2010 1278
Health care reform adds new taxes. Beavers, James A. May 1, 2010 4305
Sex-change surgery deductible medical expense. Wells, Jean T.; McFadden, Gwendolyn May 1, 2010 796
Tax Court allows medical deduction for sex change operation. Nevius, Alistair M. Apr 1, 2010 562
S corporation basis reductions for nondeductible expenses. Traum, Sydney S. Apr 1, 2010 1371
"Money for nothing and your (expenses) for free" - federal circuit split on vehicle ownership expense in BAPCPA means testing. Neumann, Andrew J. Mar 22, 2010 9451
Parent's payment on behalf of subsidiary. Fairbanks, Greg A. Feb 1, 2010 1983
Treatment of prior-period expenses under Sec. 199. Fairbanks, Greg A. Feb 1, 2010 1786
Recapture of sec. 179 expense deduction for passthrough entities. Aldrin, Clifford A. Dec 1, 2009 2106
Accountable plan reimbursements for tools and equipment. Styron, W. Joey Nov 1, 2009 609
Deducting donated services and out-of-pocket expenses. Ellentuck, Albert B. Nov 1, 2009 1189
Estimates and the Cohan rule. Brophy, Joseph D. Oct 1, 2009 877
Merger termination fee deductible. Thornton, David A.; Slivanya, James D. Sep 1, 2009 2180
Partnership structural changes: deductibility of expenses. Mack, Lynda R.; Chapman, Jennifer N. Sep 1, 2009 1813
Pre-2004 termination fee to "white knight" held deductible. Thompson, Steven C. Aug 1, 2009 824
Broader interpretation of economic substance blunts deductions. Kreissl, Laura Jean; Pulliam, Darlene Aug 1, 2009 542
IRS proposes easing cell phone rules. Aug 1, 2009 699
Deductibility of bankruptcy costs and the origin of the claim. Sanders, Debra; Gill, Susan; Zuber, Jill Aug 1, 2009 3785
Sponsorships offer opportunities for nonprofits, corporations. Walker, Katrina D. Jul 1, 2009 1126
Adopting or changing a foreign corporation's accounting method. Hui, Irene Pik-Wah Jul 1, 2009 1011
Revised Form 1120-F: practical issues and missed opportunities. Conklin, Susan J. Jul 1, 2009 1039
Self-employment or other income? Spiesz, Jennifer; Harter, Charles Jul 1, 2009 691
Itemizing personhood. Dagan, Tsilly Jun 22, 2009 17881
To capitalize or to expense: how sec. 263A treats royalties. Suttora, John; Bender, Damon Jun 1, 2009 1724
Unit of property for network assets. Holley, Darrin W.; Afeman, Lynn Jun 1, 2009 1201
Mechanic gets bumped again. Reichert, Charles J. May 1, 2009 792
Securities trader status not satisfied. Diehl, Kevin A. Feb 1, 2009 514
IRS releases revised per diem rates and rules. Matejcak, Peter R. Feb 1, 2009 650
Casting doubt on the accrual of interest. Borghino, Jeff; Cordonnier, Andrew Feb 1, 2009 1868
Reminder: support your auto expense. Allison, Ali Dec 1, 2008 963
Temp. regs. allow deemed election to expense startup, organizational costs. Mirpuri, Shashi Dec 1, 2008 802
Continued trend toward state related-party expense addback. Sakurai, Edward Dec 1, 2008 1110
Commuting vs. transportation: what is deductible? Wade, Stacy R. Oct 1, 2008 4494
Planning opportunities with the Sec. 121 partial exclusion. Cockrum, Robert B.; Caban-Garcia, Maria T. Aug 1, 2008 6275
General business provisions. Aug 1, 2008 2076
Issues under proposed de minimis rule for expensing tangible property. Herzog, Megan Jul 1, 2008 1167
IRS issues Prop. Regs. on capitalization of improvements to property. Nevius, Alistair M. Jun 1, 2008 332
Defining a method of accounting. Gibbs, Paul K.; Conjura, Carol Jun 1, 2008 2214
IRS examines treatment of restructuring costs. Staley, Jessica M. May 1, 2008 637
Third Circuit silences National Muffler, pumps Chevron deference. Reichert, Charles J. May 1, 2008 762
Successful customer settlements: working with your customers for positive results. Butler, Jessica Apr 1, 2008 2892
Impact of the Supreme Court's Knight decision on investment advisers. Schultz, Charles F. Apr 1, 2008 828
The ongoing Sec. 67(e) controversy and the new preparer penalties. Janes, Craig L. Mar 1, 2008 3726
A hard night at the casino. Quinn, Tina Mar 1, 2008 723
Supreme's limit trusts' ability to subtract investment-advice costs: the U.S. Supreme Court holds that trusts are subject to a two-percent floor for subtracting investment advisory fees from their taxable income. Gunnarsson, Helen W. Mar 1, 2008 1257
Tax court to rule on sex change. Wells, Jean T.; McFadden-Wade, Gwendalyn Dec 1, 2007 278
Horses, houses and a profit motive. Thompson, Steven C. Nov 1, 2007 379
Pot parsed from deductible expenses. Schnee, Edward J. Oct 1, 2007 346
Travel deduction gets bumped. Reichert, Charles J. Oct 1, 2007 361
Overlooked medical deductions abound. Nevius, Alistair M. Oct 1, 2007 519
The netting of costs against income receipts (including damage recoveries) produced by such costs, without barring Congress from disallowing such costs. Dodge, Joseph M. Sep 22, 2007 35253
"Symes v. Canada.". Buckley, Melina Brief article Sep 22, 2007 121
Unauthorized deductions: a legal perspective. Krawec, Nicholas Sep 1, 2007 547
Horse sense applied to startup. Reichert, Charles J. May 1, 2007 368
Energy-efficient commercial buildings deduction: new incentive for business owners and landlords. Laffie, Lesli S. Apr 1, 2007 444
The deductibility of MBA degree expenses under Treasury Regulation 1.162-5: are you one of the lucky few who qualify? Sanchez, Jill Kutzbach Mar 22, 2007 10724
Full deduction on meal reimbursements. Maples, Larry Mar 1, 2007 462
Are investment advisory fees 100-percent deductible? The federal circuits are split over the extent to which investment advisory fees are deductible on a trust's or estate's income tax return, and the seventh circuit is silent on the question. What's an Illinois practitioner to do? Berek, David A. Feb 1, 2007 1030
Home office deductions: computing the limitations on home office expenses. Dancer, W. Terry Dec 1, 2006 2382
Deductibility of feasibility studies. Leibtag, Bernard Nov 1, 2006 635
Applying the above-the-line deduction for certain legal fees. Klemens, Andrew D. Nov 1, 2006 1111
Education-related medical expenses for special-needs individuals. Travis, Daniel Nov 1, 2006 1252
Lessor of truck driver employees avoids 50% limit on per diems. O'Driscoll, David Nov 1, 2006 1025
Renting property to an LLC. Ellentuck, Albert B. Oct 1, 2006 837
Courts try to distinguish debt from equity: the age-old question continues. Laffie, Lesli S. Sep 1, 2006 503
Commuting. Dagan, Tsilly Jun 22, 2006 24653
IRS clarifies direct labor costs cannot be MSC. McWhorter, Terrance Jun 1, 2006 2155
UNICAP errors, omissions and opportunities: TAM 200607021. Rathnau, Regina L. Jun 1, 2006 1270
How much authority do revenue rulings have? Rood, Joan L. Jun 1, 2006 1985
Mixed expense reimbursements and unreturned overpayments disqualified entire accountable plan. Namyst, Steven J. Jun 1, 2006 682
Sec. 263(a) 12-month rule and economic performance accounting method changes. Blazek, Mark May 1, 2006 984
Tax Court strikes down timely filing requirement for foreign taxpayers. Janiczek, Randall J. May 1, 2006 1268
Assessing Internal Revenue Code section 132 after twenty years. Gazur, Wayne M. Mar 22, 2006 31606
IRS rules on the "commission-based" exception to sec. 162(m). Haberman, Michael A. Mar 1, 2006 982
Environmental remediation denied sec. 1341 relief again. O'Driscoll, David Mar 1, 2006 764
Self-constructed supplies costs are not in-house research expenses. Hudson, David Jan 1, 2006 1195
Accountable plan rules denied income exclusion for tool reimbursements. Borczak, Barbara S. Dec 1, 2005 785
Employer has insurable interest in employees. O'Driscoll, David Dec 1, 2005 951
Estate and trust investment advisory fees: 2% limit applies. Barton, Peter C. Nov 1, 2005 935
Deductibility of pre-demolition payments to tenants. Leibtag, Bernard Nov 1, 2005 411
Retiree coverage under medical reimbursement plan. O'Driscoll, David Nov 1, 2005 745
Tool allowances must be based on actual cost. O'Driscoll, David Nov 1, 2005 802
Dyslexia program tuition is a valid deduction: special education as a medical expense. Laffie, Lesli S. Nov 1, 2005 516
Energy-efficient buildings. Laffie, Lesli S. Oct 1, 2005 360
Dyslexia program tuition was a deductible medical expense. Sinclair, Kirk Oct 1, 2005 619
Maximizing the deduction for personal use of an aircraft. Ebner, Joshua C. Sep 1, 2005 1130
Home office qualifies as residential rental property. O'Driscoll, David Sep 1, 2005 551
Ninth Circuit reverses findings on reasonable compensation. O'Driscoll, David Sep 1, 2005 481
Sec. 179 deduction decision was taxpayer favorable. Godfrey, Howard Aug 1, 2005 991
Notice 2005-45: the IRS takes aim at executives' entertainment use of company aircraft. Oliphant, C. Frederick, III Jul 1, 2005 10291
Settlement agreement determines fine's or penalty's deductibility. Hahn, Kristin Jul 1, 2005 792
Application of corporate interest limits to partnership debt. Ciszczon, Brian Jul 1, 2005 1087
Sec. 179 Recapture and SUVs. Snow, Danny Jul 1, 2005 433
FedEx flies high: Sixth Circuit affirms deductibility of repairs. Vance, Scott W. Jun 1, 2005 1083
Deducting legal fees for governmental corporate investigations. Wood, Robert W. Jun 1, 2005 3390
HSA eligibility when spouse has non-HDHP family coverage. O'Driscoll, David Jun 1, 2005 807
T&E substantiation. Schell, Wayne M. May 1, 2005 1325
substantiate travel and entertainment costs: writing off a corporate fishing trip. Laffie, Lesli S. May 1, 2005 447
Placing an S corporation on the cash basis for certain expenses paid to shareholders. Ellentuck, Albert B. Apr 1, 2005 579
IRS uncovers significant noncompliance with sec. 162(m) limits. Pevarnik, Thomas R., Jr. Mar 1, 2005 1613
HRAs for former employees. O'Driscoll, David Feb 1, 2005 622
Bringing it home: summary and analysis of the repatriation provision of the American Jobs Creation Act. Satkoski, Elizabeth Jan 1, 2005 12770
Accumulated earnings tax: deductibility of paid but contested liabilities. Hiner, Ronald R. Jan 1, 2005 716
Commuting expenses: what is a "metropolitan area"? Navani, Vinay S. Jan 1, 2005 386
Increased Sec. 179 expense limits extended two years. Rohrs, Jane Jan 1, 2005 293
Organization costs and start-up costs amortized over 15 years. Rohrs, Jane Jan 1, 2005 365
Consistent amortization of periods for intangibles. Crnkovich, Robert Jan 1, 2005 230
Reimbursement of parking expenses. O'Driscoll, David Jan 1, 2005 478
Deductibility of retirement community fees. Pflanz, Thomas Dec 1, 2004 558
S Corporations, CGES and Sec. 179. Zamarra, Randall L. Dec 1, 2004 1174
Interest paid as an administrative expense. Brown, Michael H. Dec 1, 2004 406
From the tax adviser: deducting retirement community fees: medical deductions for elderly clients. Laffie, Lesli S. Dec 1, 2004 476
What is a "metropolitan area" for transportation cost purposes? Navani, Vinay S. Nov 1, 2004 381
Tax deductions may help fight obesity. Dancer, W. Terry Nov 1, 2004 440
Appeals court confirms treatment of assumed liabilities. Schnee, Edward J. Nov 1, 2004 752
Revisiting Post-JGTRRA sec. 179. Fleishman, Bernard Oct 1, 2004 855
Deemed substantiation of business travel expenses. Reichert, Charles J. Oct 1, 2004 728
Seeking consistency in relating capital to current expenditures. Ordower, Henry Sep 22, 2004 16303
Guidance on intercompany interest expense disallowance related to tax-exempt investments. Thornton, David A. Sep 1, 2004 1830
Statistical sampling can increase M&E deductions. Ebner, Joshua C. Sep 1, 2004 876
Repayments of business debt after business ceases. Norman, John M. Sep 1, 2004 3335
Employee allowed itemized deduction for worthless loan to employer. O'Driscoll, David Sep 1, 2004 555
IRS allows statistical sampling for M&E costs: new procedure may increase taxpayer deductions. Laffie, Lesli S. Sep 1, 2004 483
Section 861: adoption of alternative tax book value method for depreciation expense: September 17, 2004. Sep 1, 2004 1463
Negligence penalties for nondeductible, unreimbursed partnership expenses on individual returns. Kozenko, Elizabeth E. Aug 1, 2004 925
Optimizing luxury-auto deductions: the ultimate goal is to maximize the total automobile deduction while minimizing the use of IRC section 179 expense. Jacobs, Fred Aug 1, 2004 3786
Retention of the "separate and distinct asset" test in the final intangible asset regs. Gordon, Frederick Jul 1, 2004 946

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