Printer Friendly

Browse Tax administration topic

Laws, regulations and rules subtopic

Articles

1-300 out of 509 article(s) nextnext page
Title Author Type Date Words
Tax Changes for Individuals in the American Rescue Plan Act. Kess, Sidney; Grimaldi, James R.; Buble, Joseph Apr 1, 2021 1428
Updates and guidance on key IRS practice developments. Chambers, Valrie Apr 1, 2021 3888
The American Rescue Plan Act of 2021 (ARPA; P.L. 117-2): Title IX, Subtitle G-Tax Provisions Related to Promoting Economic Security. Sherlock, Molly F.; Crandall-Hollick, Margot L.; Gravelle, Jane G. Report Mar 1, 2021 13872
Tax & Accounting Update. Feb 1, 2021 506
LGUs ought to have 50 percent share in national taxes. Jan 19, 2021 852
To Rely On or Not to Rely On? Sub-Regulatory Tax Guidance in Turbulent Times: Sometimes criticism of IRS guidance seems justified, other times not so much. Lerner, Matt; Hung, Shiukay; Minkovich, Alexandra; Solomon, Eric; West, Tom Jan 1, 2021 2593
Payroll Tax Credit for COVID-19 Sick and Family Leave. Sherlock, Molly F. Jan 1, 2021 1699
IRS Guidance Says No Deduction Is Allowed for Business Expenses Paid with Forgiven PPP Loans. Lowry, Sean; Gravelle, Jane G. Dec 1, 2020 1014
DOF sees CREATE transmittal to Malacanang in December. Nov 30, 2020 542
IPPs and circular debt: concerns and solutions. Asghar, Arooj Oct 11, 2020 2100
Procedural avenues for taxpayers with balances due to the IRS. Heroux, Mark Oct 1, 2020 1572
Timely filing from foreign countries. Chambers, Valrie Oct 1, 2020 1555
COVID-19 challenges at center of National Taxpayer Advocate report. Taylor, David Oct 1, 2020 1671
QUALIFIED IMPROVEMENT PROPERTY: Following the technical correction included in the CARES Act to address depreciation and additional first year depreciation of qualified improvement property, the IRS has issued new guidance for late elections. Luo, Yusi; Curatola, Anthony P. Sep 1, 2020 1244
State conformity to CARES Act relief. Puzella, Carolyn Sep 1, 2020 704
Carbon Storage Requirements in the 45Q Tax Credit. Jones, Angela C. Sep 1, 2020 1720
Distribution of Harbor Maintenance Trust Fund Expenditures. Frittelli, John; Carter, Nicole T. Sep 1, 2020 1814
COVID-19: Child Care Tax Provisions in H.R. 7327. Boyle, Conor F.; Crandall-Hollick, Margot L.; Sherlock, Molly F. Jul 1, 2020 1270
Tax & Accounting Update. Jul 1, 2020 850
Understanding the filing relief for 'time-sensitive acts' in Notice 2020-23. Keenan, John; Cooper, Matt; Gordon, Chaim Jul 1, 2020 1596
Updates and guidance on key IRS practice developments. Chambers, Valrie Jul 1, 2020 6077
Taxpayers' petition to the Tax Court was untimely: A USPS postmark trumps a non-USPS postmark when a mailing has both. Reichert, Charles J. Jun 1, 2020 740
Low Oil Prices May Trigger Certain Tax Benefits, but Not Others. Sherlock, Molly F.; Brown, Phillip May 1, 2020 1098
Comments and Discussion. Katz, Lawrence F. Critical essay Mar 22, 2020 5125
Does the US Tax Code Favor Automation? Acemoglu, Daron; Manera, Andrea; Restrepo, Pascual Report Mar 22, 2020 21938
Tax & Accounting Update. Mar 1, 2020 774
Current Overview of the IRS's Whistleblower Program. Fink, Juliet L. Column Mar 1, 2020 1567
Filing season quick guide: tax year 2019. Jan 1, 2020 1493
Taxpayer First Act changes the dynamic between IRS and practitioners. Petronchak, Kathy Oct 1, 2019 948
Congress approves IRS reform legislation. Nevius, Alistair M. Sep 1, 2019 827
Tax authority eases norms for pending angel tax assessments. Aug 26, 2019 332
Ninth Circuit holds common law mailbox rule inapplicable. Pirrone, Maria M. Aug 1, 2019 1058
US IRS proposes new rules to determine status of insurers under PFIC regime. Jul 19, 2019 163
US IRS proposes new rules to determine status of insurers under PFIC regime. Jul 19, 2019 161
Taxpayers Will Pay for Sex-change Surgery for Minors in Vermont. Jul 8, 2019 321
Taxpayer advocate calls for IRS 'anxiety index' to help frustrated Americans. Jun 23, 2019 712
Taxpayers did not properly notify IRS of address change, the Tax Court holds: Despite the taxpayers' use of their new address on a power-of-attorney form and extension request, the IRS properly sent deficiency notices to their old address, and the taxpayers' petition to the Tax Court was ruled untimely. Reichert, Charles J. Jun 1, 2019 681
Flip the tax return with a professor-prepared tax return. Vitale, Dan M. May 1, 2019 3062
Updates and guidance on key IRS practice developments. Chambers, Valrie Apr 1, 2019 3777
What to do if you owe the IRS and don't have the money. Feb 17, 2019 473
If It Looks Like a Duck, Swims Like a Duck, and Quacks Like a Duck, It Is Probably a Duck! Whether Late-filed Tax Returns Constitute "Returns" for Purposes of Discharge under s. 523. Sutton, Kristi R.; Uluc, Inan Jan 1, 2019 12361
The IRS's Updated Voluntary Disclosure Procedures for Offshore Accounts and Assets. Mohammad, Usman Column Jan 1, 2019 1364
Tax Cuts and Jobs Act Tools. Anders, Susan B. Column Jan 1, 2019 1389
You can still deduct a client's meal on a night out, IRS says. Oct 7, 2018 306
Momentum from tax reform could lead to IRS reorganization. Keenan, John Oct 1, 2018 1172
Updates and guidance on key IRS practice developments. Chambers, Valrie Oct 1, 2018 1588
U.S. Chamber Issues Sharp Challenge To IRS Proposals On Pension-SS Integration. Acunto, Steve Sep 24, 2018 381
Reporting Undisclosed Foreign Assets: The Clock Is Ticking. Sardar, Michael Column Aug 1, 2018 1457
Explaining refund payment delays to clients. Mattson, Andrew M. Jul 1, 2018 728
Managing client expectations for IRS refunds. Mattson, Andrew M.; Schreiber, Gerard H., Jr.; Wilson, Chastity; Young, Marilyn Jul 1, 2018 2095
Updates and guidance on key IRS practice developments. Chambers, Valrie Jul 1, 2018 3899
Demonizing the IRS to Protect Tax Evaders: Weakening tax enforcement combined with new complexity invites evasion and massive illicit tax savings for the rich. Johnston, David Cay Essay Jun 22, 2018 3421
Wynne: If you're thinking of travel beware the IRS. Apr 6, 2018 573
Nuts, Bolts, and Nuances of the Competent Authority Process: Relief is provided in most cases, but pitfalls and new issues are multiplying. Dunahoo, Carol Mar 1, 2018 3106
CAPTIVES REACH NEW HEIGHTS: Encouraged by favorable market conditions and tax court rulings, companies of all sizes are turning to captives to insure difficult-to-place risks. Banham, Russ Mar 1, 2018 1961
The IRS Grows Weaker. Dec 31, 2017 1014
The Federal Tax System for the 2017 Tax Year. Sherlock, Molly F.; Marples, Donald J. Report Dec 1, 2017 9414
TEI Submits Comments to the IRS in Response to Notice 2017-38 on the Final and Temporary Section 385 Regulations. Nov 1, 2017 3434
Updates and guidance on key IRS practice developments. Chambers, Valrie Oct 1, 2017 2879
House Passes Bill to Rein In IRS, DOJ Asset Forfeitures. Sep 6, 2017 477
The Applicability of the Administrative Procedure Act to Federal Tax Litigation. Harris, Brian; Els, Anna Sep 1, 2017 4127
Departing aliens and the sailing permit. Fava, Karl L. Jul 1, 2017 2444
Updates and guidance on key IRS practice developments. Chambers, Valrie Jul 1, 2017 2456
Excise tax recent developments: failure to maintain proper documentation leads to taxpayer losses. Gordon, Deborah; Cortright, Taylor Jun 1, 2017 1906
The Advanced Nuclear Production Tax Credit. Sherlock, Molly F.; Holt, Mark Jun 1, 2017 1025
Are client's tax returns timely enough for discharge? Meyer, Robert May 1, 2017 2365
How to obtain rescission of a 90-day letter. Hagy, Janet C. Apr 1, 2017 675
IRS proposals: add 1, cut 2? Barlas, Stephen Brief article Mar 1, 2017 211
IRS lifts March 13 notice deadline for new HRA program. Feb 28, 2017 304
Legal, tax, and financial issues for helping parents. Kess, Sidney; Grimaldi, James R.; Revels, James A.J.; Forspan, Elizabeth Column Feb 1, 2017 1906
IRS accepting ITIN renewal applications, encourages taxpayers to act soon. Brief article Nov 1, 2016 108
Tax reform: Ryan-Brady plan is a better way. Brill, Alex Report Oct 1, 2016 6787
Why lenity has no place in the income tax laws. Grewal, Andy S. Sep 22, 2016 6030
New IRS rules allow partial annuity payouts on DB pension plans. Sep 12, 2016 704
IRS troubles for partnerships? New federal rules could create grave audit risks for New Hampshire LLCs and others. Cunningham, John Sep 2, 2016 755
How the proposed IRS & treasury regulations affects high-net-worth individuals & businesses. Aug 19, 2016 707
How the proposed IRS & treasury regulations affects high-net-worth individuals & businesses. Aug 19, 2016 746
Next filing season will be better: due dates have a new logical order. Sherr, Eileen Reichenberg Aug 1, 2016 4514
IRS, union agreement violates records law, watchdog says. Jul 1, 2016 396
A tax return do-over? Sardar, Michael Jul 1, 2016 1431
ITINs: the rules have changed. Hunt, Marshall Jul 1, 2016 1001
IRS Re-Opens REIT Loophole for $58B NSAM Deal. Jun 15, 2016 380
IRS updates the de minimis rule: the IRS increased the de minimis safe harbor threshold for capitalizing tangible assets for taxpayers without an applicable financial statement. Biggart, Timothy B.; Harden, J. William May 1, 2016 1219
On the Third Hand: Panama. Bell, Allison May 1, 2016 670
Does your client use the 3-factor apportionment formula for tax years 2013 and after? May 1, 2016 428
A look at the impact of new federal filing deadlines. Ehrenberg, Stephen J. May 1, 2016 749
IRS OKs Program-Related Investments for Foundations. Apr 25, 2016 506
Changes to social security have tax implications for married couples: recent legislation eliminates loopholes. Horan, Thomas; Horan, Peg Apr 1, 2016 652
40 years of losses, but still motivated to profit: applying the results of a recent tax court decision. Cook, John K.; Webber, Sarah Apr 1, 2016 4910
IRS reinforces that ESOP plan document terms matter. O'Malley, William P. Apr 1, 2016 1342
Streamlined filing procedures for disclosing foreign assets and income. Williamson, Donald T.; Schweighofer, Mark Apr 1, 2016 6242
Taxpayers beware: intricacies of timely filing under secs. 7502 and 7503. Hoshall, Diana; Keenan, John Mar 1, 2016 1784
Key business tax changes. Barias, Stephen Brief article Mar 1, 2016 159
IRS Scraps Plan to Collect Donor Data From Nonprofits. Jan 8, 2016 465
Altera deconstructed: a nuanced alteration in tax law; Tax Court's unanimous opinion deals with unusual regulatory situation. Lerner, Matthew; Pryor, Kevin Jan 1, 2016 3220
Extended involuntary conversion relief: the U.S. tax code contains some relief for farmers who have to sell some of their livestock because of extended drought conditions. Rinier, James W.; Curatola, Anthony P. Jan 1, 2016 1001
IRS raise de miminis safe harbor limit from $500 to $2,500. Josephs, Stuart R. Jan 1, 2016 155
Five to-dos for the start of tax season. Jaeger, Mark Jan 1, 2016 719
IRS issues guidance for employee benefit plans in wake of Obergefell decision. Brief article Jan 1, 2016 151
The 'reasonable cause and good faith' defense to penalties: lessons from hobby loss cases. Lovejoy, Henry Stow Jan 1, 2016 2452
IRS Elicits Vehement Reaction to Proposed Donor Substantiation Rule. Dec 31, 2015 518
Federal regulations 101: the burdens of regulatory compliance can be tough for small businesses. comment letters and advocacy organizations provide opportunities to impact the rules process. Stark-Jones, Cindy; Kuba, Jim Nov 1, 2015 1032
TEI comments on IRS proposed regulations impacting publicly traded partnerships. Nov 1, 2015 3643
Taxation and surveillance: an agenda. Hatfield, Michael Sep 22, 2015 21826
Applying the understatement penalty: a Chief Counsel memorandum offers insight into specific situations where the understatement penalty for willful or reckless conduct by a tax preparer may or may not apply. Curatola, Anthony P.; Rinier, James W. Sep 1, 2015 1223
IRS moves to kill ultra-skinny self-insured plans. Aug 31, 2015 607
Cash Balance Plans, QLACs Gaining Thanks to New Treasury and IRS Regs. Aug 31, 2015 967
Tracking the U.S. government through its records: findings on law enforcement, immigration, the IRS, and the courts. Munno, Greg Jul 1, 2015 1519
Senate passes amended Patriot Act curtailing NSA bulk collection. Jun 3, 2015 375
Senate passes amended Patriot Act curtailing NSA bulk collection. Jun 3, 2015 414
More IRS guidance: further details on tangible property 'repair' regs. Josephs, Stuart R. Jun 1, 2015 1117
An overview of the IRS's whistleblower program. Fink, Juliet L. May 1, 2015 1431
Definition, please: IRS cracks down on misuse of independent contractors. Lesonsky, Rieva May 1, 2015 220
IRS hangs up on 8 million callers as services are slashed. Ohlemacher, Stephen Apr 23, 2015 550
An update on changes to the IRS Circular 230 Regulations. Messina, Frank Apr 1, 2015 2171
Influence of personal income tax on the municipalities' income/Gyventoju pajamu mokescio itaka savivaldybiu pajamoms. Slavinskaite, Neringa; Kreizaite, Orinta; Stonyte, Monika Report Apr 1, 2015 4195
Expert: new IRS rules have big ramifications for real estate industry. Mar 4, 2015 859
What to do when your client receives a summons. Shott, Barry Feb 1, 2015 952
IRS proposes scrapping COD nonpayment testing period: the service says the 36-month period for reporting cancellation-of-debt income is ineffective and prone to confusion. Schreiber, Sally P. Jan 1, 2015 365
Equinix board approves REIT conversion while waiting for IRS ruling. Dec 29, 2014 221
Equinix board approves REIT conversion while waiting for IRS ruling. Dec 29, 2014 207
Equinix board approves REIT conversion while waiting for IRS ruling. Dec 29, 2014 221
2015 brings a wave of new IRS & related governmental regulations. Dec 22, 2014 153
Bradbury vows to fight IRS bill. Friedman Mark Dec 8, 2014 688
IRS guidance: economic substance doctrine and related penalties. Dec 1, 2014 848
IRS can seize your assets on mere suspicion of a crime. Nov 17, 2014 320
The IRS tries to squirm out of the law. Doherty, Brian Oct 1, 2014 378
The essentials of a post-issuance tax compliance program. Oswald, Edwin G.; Radecki, Alison; Roth, Aviva M. Oct 1, 2014 1932
Supreme Court watch: during the 2013-2014 Supreme Court term, the State and Local Legal Center filed amicus briefs addressing issues including the constitutionality of state and local tax schemes, an interpretation of the costly Fair Labor Standards Act, and the proper use of administrative procedure. Berger, Barrie Tabin Oct 1, 2014 1775
IRS guidance descends on qualified retirement plans and same-sex marriage. Silverman, Gregory L. Sep 5, 2014 829
Warren Kitchens, Director, Fixed Assets Services, Dixon Hughes Goodman to Speak at the Knowledge Group's The IRS Final Repair and Capitalization Regulations Event. Aug 27, 2014 629
IRS taxpayer regulation program misses its target. Barry, Joanne S. Jul 1, 2014 566
Archivist: IRS didn't follow law with emails. Sullivan, Eileen Jun 25, 2014 310
A rent-seekers tax? Murphy, Ryan Column Jun 22, 2014 971
New IRS rules for property owners. Derosa, Chris; Smith, Andrew Jun 13, 2014 706
Using administrative law to challenge IRS determinations. Johnson, Steve Jun 1, 2014 2956
IRS loses in court: victory for economic freedom. Mangu-Ward, Katherine Brief article May 25, 2014 232
House of Representatives votes to hold former IRS official in contempt over tea party silence. May 9, 2014 409
A case study of legislation vs. regulation: defining political campaign intervention under federal tax law. Aprill, Ellen P. May 1, 2014 16988
Texas TV mega-ministry qualifies as a church under IRS regulations. May 1, 2014 768
The IRS and you: IRS regulations, programs, and resources for state and local governments. McDonald, Dustin; Berger, Barrie Tabin Apr 1, 2014 2301
TAXATION/EUROPEAN COUNCIL : DRAFT SUMMIT CONCLUSIONS TAILOR MADE FOR VIENNA AND LUXEMBOURG. Mar 19, 2014 551
Obama's IRS to share private financial data with Russia's Putin. Mar 3, 2014 351
IRS Scandals Fueled by Lack of Funds, Taxpayer Advocate Says. Jan 13, 2014 763
Late S corp. return not an income disclosure despite reference in stockholder's form 1040. Richard, Fultz; Liu, Lindsay Jan 1, 2014 887
Game Changer: Repair vs. improvement: IRS final Regs. carry several safe harbors. McBride, Gary Jan 1, 2014 2390
12 Key Business Tax issues for 2014. LeSage, Jeff Jan 1, 2014 369
Congress approves new head of IRS; Final action on Fed chief in new year. Dec 21, 2013 243
IRS-approved: same-sex marriage. Shackford, Scott Brief article Dec 1, 2013 218
Just call this administration "scandal city": from the IRS to DOJ to NSA, Federal government agencies--and the Administration itself--under Pres. Barack Obama have been an alphabet soup of scandals and lies. Emord, Jonathan W. Cover story Nov 1, 2013 4993
IRS changes rules on Capital Expenditures effective January 1, 2014! Wieder, Marc Oct 2, 2013 632
A new argument for contesting IRS audit determinations: the failure to satisfy the Administrative Procedures Act. Akins, Sean M.; Kafka, Gerald A. Sep 1, 2013 10718
Susan P. Clark, CPA, FHFMA, Senior Manager, PYA to Speak at KC's Understanding IRS Proposed Regulations on Community Health Needs Assessments Live Webcast. Aug 8, 2013 684
Unresolved issues regarding sec. 6603 deposits. Urban, Michale A.; Booker, Arrington Jul 1, 2013 1634
The tax man cometh no matter where you are. Weidenbaum, Murray Jul 1, 2013 4956
Senate Doing The Bullying For The IRS. May 21, 2013 714
IRS: How should we treat the new health insurer "fee"? Mar 1, 2013 747
All interests in leased property must be aggregated to arrive at actual market value of property for tax assessment purposes. Weinberger, Alan M. Jan 1, 2013 638
Where appraisal is not required, state-certified assessor may produce "valuation disclosure" in support of property tax assessments. Weinberger, Alan M. Jan 1, 2013 488
Fighting IRS. Jan 1, 2013 202
Tax simplification through readability: a look at tax law complexity. Barney, Doug; Tschopp, Daniel; Wells, Steve Report Dec 1, 2012 2930
2012 year-end gift planning: techniques available to taxpayers and potential IRS problems. Hopson, James F. Dec 1, 2012 2090
Limitation in the fiscal law. Mihu, George Essay Dec 1, 2012 3541
The Anticipated Individualized Fiscal Solution. Mihu, Teodor Report Dec 1, 2012 4303
Conceptual approaches in the angle of tax competition effects it generates. Trandafir, Adina; Ristea, Luminita Report Dec 1, 2012 2441
New penalties: late-filing corporations could be subject to fines. Williams, Len Nov 1, 2012 694
Pastors To Challenge IRS On Political Endorsement Ban. Oct 6, 2012 373
New LB&I knowledge management strategies: IPGs and IPNs. Adams, Robert D. Oct 1, 2012 3818
Preserving fairness in tax administration in the Mayo era. Johnson, Steve R. Sep 22, 2012 7778
Preserving fairness in tax administration in the Mayo Era. Johnson, Steve R. Sep 22, 2012 17631
SB 1015: new legislation SB 1015. Brief article Sep 1, 2012 254
Budget package leaves out FTB erroneous refund claims penalty. Brief article Aug 1, 2012 267
IRS issues temporary rules on righting off property costs. Wissel, Kyle Jun 6, 2012 714
License to fill: new IRS rules. Root, Damon Brief article Jun 2, 2012 206
Your 403(b) plan: the IRS is starting its threatened audits. Needleman, Ted Apr 15, 2012 1119
Huge U.S. regulation packages draw institute scrutiny; India urged to withdraw retroactive budget proposals. Mar 1, 2012 1597
Getting more by asking less: justifying and reforming tax law's offer-in-compromise procedure. Oei, Shu-Yi Mar 1, 2012 30529
Caveat insurance leaders: new financial incentives may lead the IRS to your door. Pliske, Tom Feb 6, 2012 2465
All in the family: CPAs do their best to keep up to date with tax developments. However, much of their job involves dealing with family dynamics, requiring skills related more to understanding and communication than technical expertise. Caplan, Robert M. Feb 1, 2012 775
IRS updates determination letter procedures for preapproved plans. Dell, Michael Jan 1, 2012 841
Electing to campaign: IRS regulations for supporting candidates are front and center. Morton, Gary Jan 1, 2012 1354
TEI policy statement on independent state tax tribunals. Jan 1, 2012 845
Establishment of Alabama Tax Appeals Commission. Jan 1, 2012 765
IRS may finally resolve FCU 457 plan questions. Samaad, Michelle A. Dec 14, 2011 931
Tax practice management: appreciation of client family dynamics: a case study. Caplan, Robert M. Dec 1, 2011 1124
How to work with IRS management to resolve IRS field specialist issues. Gregory, Michael Nov 1, 2011 3976
Responsive regulation, risk, and rules: applying the theory to tax practice. Freedman, Judith Sep 1, 2011 13890
Americans don't hate taxes, they hate paying taxes. Ventry, Dennis J., Jr. Sep 1, 2011 21133
New IRS guidance boosts statistical sampling. Batcher, Mary; Cohen, Ed; Petska, Ryan; Rotz, Wendy Sep 1, 2011 1883
TEI policy statement on contingency fee audit arrangements. Sep 1, 2011 1765
Holding pattern: the IRS continues to aggressively challenge property/casualty insurers' deductions for loss reserves. Forray, Susan J.; Riley, Richard R., Jr. Sep 1, 2011 1534
IRS finalizes circular 230 regulations. Aug 1, 2011 570
Canadian pre-budget consultations. Jul 1, 2011 2663
Minutes of TEI-IRS liaison meeting. Jul 1, 2011 2461
IRS addresses accounting software audit concerns. Goldstein, Benson S. Jul 1, 2011 603
The administration's fiscal-year 2012 revenue proposals. Goldstein, Benson S. Jul 1, 2011 916
Implications of the common consolidated corporate tax base introduction on tax revenues (case study on Romania). Pirvu, Daniela; Banica, Logica; Hagiu, Alina Case study Jun 22, 2011 4548
Revenue procedure attempts to clarify Entity Classification Election. Van Leuven, Mary Jun 1, 2011 1339
IRS finalizes 3 percent withholding regulations; efforts to repeal law still in play. Gaffney, Susan Jun 1, 2011 1854
NSBA chair interviews IRS official. May 24, 2011 183
DCCurrents: IRS refocuses large business operations, highlights international and global high-wealth cases. Goldstein, Benson S. Apr 1, 2011 854
IRS correspondence examinations. Chambers, Valrie Apr 1, 2011 1044
Current corporate income tax developments. Boucher, Karen J.; Ponda, Shona Mar 1, 2011 7931
Check-the-box relief for certain foreign entities electing flowthrough treatment. Dell, Michael Jan 1, 2011 1932
Record retention policies: how long is long enough? Chambers, Valrie Jan 1, 2011 773
IRS releases procedures allowing appeals review of international penalties prior to payment. Chambers, Valrie Jan 1, 2011 1113
Regulations gearing up: many federal government agencies, including the SEC, the MSRB, and the IRS, have proposed or finalized regulations that also affect state and local governments. Gaffney, Susan Dec 1, 2010 1923
Advocacy efforts confirm TEI's global reach. Nov 1, 2010 2562
TEI's role in improving the tax system is nothing new. McCormally, Timothy J. Jul 1, 2010 1344
Summer heat wave doesn't stifle TEI advocacy: IRS schedule UTP, California's strict liability penalty, Canada's pre-budget consultations, and congressional review of state apportionment rules command attention. Jul 1, 2010 786
IRS questions willfulness standard in Circular 230 proceedings. Elgin, Eve Jun 1, 2010 1814
Maryland Gov., bishop fail in major push for religious school aid. May 1, 2010 503
Reporting uncertain tax positions to the IRS. Murray, Erica; Brandmeir, Zachary; Guertin, Scott May 1, 2010 1132
Guidance counselors: life insurers in the 403(b) market have come to the rescue of plan sponsors needing help with new IRS regulations. Panko, Ron Apr 1, 2010 2333
Proposed tax gap legislation erodes individual privacy and protections. McKee, Linda J.B.; McKee, Thomas E. Apr 1, 2010 2307
At arm's length: IRS requires careful cross-border transactions. Robinson, Peyton; Summers, Alan Feb 1, 2010 1222
IRS Oversight Board: corporate board governance of tax risk. Jan 1, 2010 2134
Whistling dixie about the IRS whistleblower program thanks to the IRC confidentiality restrictions. Kwon, Michelle M. Jan 1, 2010 25989
Business taxes: cash-strapped states get aggressive, creative: although Congress continues to debate legislation that addresses this confusion for corporate taxpayers, states clearly are not holding their fire until that debate concludes. Flanagan, Troy Dec 1, 2009 713
Implementation of Ontario's harmonized sales tax. Spagnuolo, Diana M.; Nixon, Carol Sep 22, 2009 5862
ETAAC makes recommendations to Congress, including mandatory e-filing. Nevius, Alistair M. Sep 1, 2009 281
Back at the Falwell follies: Jerry Jr.'s bogus complaint to the IRS. Editorial Jul 1, 2009 468
The National Taxpayer Advocate's annual report to Congress. Chambers, Valrie Jul 1, 2009 1001
Can IRC section 1341, claim of right, relieve the pain of Madoff-related losses? Colbert, Monte S. Jul 1, 2009 1637
International tax in the 21st century: the role of the OECD. Ellingsworth, Patrick J. Jul 1, 2009 7302
TEI supports adequate, focused funding for IRS. Jul 1, 2009 520
Comments on LMSB's joint audit planning process. Jul 1, 2009 2234
IRS called in to help meet congressional targets. Mar 30, 2009 570
The efforts of TEI members around the world are impressive ... and appreciated. Alicandri, Vincent Mar 1, 2009 1166
"A true community" - returning to core principles. McCormally, Timothy J. Mar 1, 2009 1787
Tax strategy: how to deal with uncertainty? Hafkenscheid, Rutger; Janssen, Claudia Mar 1, 2009 3314
TEI's advocacy continues apace. Jan 1, 2009 1493
Taxing the financial income of multinational enterprises by employing a hybrid formulary and arm's length allocation method. Benshalom, Ilan Jan 1, 2009 20639
Minding the gap: a ten-step program for better tax compliance. Olson, Nina E. Jan 1, 2009 14648
LMSB inspection of corporate officers' returns: IRM procedure vs. actual practice. Brennan, James E. Jan 1, 2009 540
The work of the IRS Practice and Procedures Committee. Carlton, Lawrence Oct 1, 2008 860
IRS shortens filing extension deadline for some entities. Nevius, Alistair M. Sep 1, 2008 312
Treatment of loans to U.S. partners under the U.S.-Germany tax treaty. Urbahns, Rudiger Aug 1, 2008 623
Management Report: Improvements Needed in IRS's Internal Controls. Aug 1, 2008 674
Dare to make a difference - get involved! Alicandri, Vincent Jul 1, 2008 1550
Transcendent contributions. McCormally, Timothy J. Jul 1, 2008 1573
Global issues dominate TEI's summer: U.S. contract manufacturing, Canadian tax reform, European consolidated tax base, Ontario legislation all command attention. Jul 1, 2008 2769
Comments to Ontario Minister of Finance on the retroactive amendment of Retail Sales Tax Act. Jul 1, 2008 1308
IRS issues IRA-to-HSA transfer rules. Bell, Allison Jun 16, 2008 357
Swallows decision renews questions about judicial deference to tax Regs. Elgin, Eve Jun 1, 2008 1710
IRS issues prop. Regs. in response to Kohler case. Beavers, James Jun 1, 2008 1243
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
TEI's letter to Canadian Department of Finance on paperwork burden reduction. May 1, 2008 2967
A review of the revised disciplinary process under Circular 230: Circular 230 regulates tax practice before the IRS for attorney, CPAs, and enrolled agents. This article discusses the recent changes made to the disciplinary process procedures and sanctions for violations contained in Circular 230. Gardner, John C.; Eide, Barbara J.; May, Bruce E.; May, Diane R. May 1, 2008 8532
The qualified offer: the taxpayer's 90-day letter: although rarely used, a qualified offer under Sec. 7430 can be an effective way to speed up the process of resolving a tax issue with the IRS. This article discusses the rules for and the practical considerations involved in making a qualified offer. Stodghill, W. Lance May 1, 2008 4313
A winning team. McDonough, Robert J. May 1, 2008 1533
IRS provides procedures to request revision to year of change for Form 3115. Tucker, Natalie Apr 1, 2008 1050
Closing agreement inapplicable to successor in interest. Keenan, John; Patel, Vibhuti Apr 1, 2008 1397
TEI-Internal Revenue Service liaison meeting. Mar 1, 2008 2867
Circular 230 conflicts of interest. Emilian, James; Jamouneau, Greg Feb 1, 2008 882
Temp. regs. expand IRS offset authority. Goldberg, Walter S. Feb 1, 2008 1506
AICPA tax section accomplishments in '2007. Hoops, Jeffrey R. Feb 1, 2008 1123
IRS issues interim guidance providing relief from "more likely than not" reporting standards. Feb 1, 2008 310
TEI-commissioner of IRS liaison meeting agenda. Jan 1, 2008 2188
TEI-Treasury Department's office of tax policy liaison meeting agenda. Jan 1, 2008 3399
Financial Audit: IRS's Fiscal Years 2007 and 2006 Financial Statement Audits. Jan 1, 2008 586
The big squeeze: the IRS wasn't happy with the lack of supervision of many 403(b) plans, so it has imposed new regulations to make them more similar to 401(k)s. Panko, Ron Dec 1, 2007 2109
House passes tax strategy patent ban, FHA overhaul legislation. Dinackus, Lisa M. Dec 1, 2007 1122
House passes bill ending IRS private debt collection program. Barron, Jacob Nov 1, 2007 294
California church won't be penalized by IRS for pre-election sermon. Nov 1, 2007 422
Political campaign intervention: IRS clarifies rules on what 501(c)(3) organizations can do. Berger, Harvey; Goller, Greg; Murphy, Nancy Oct 1, 2007 1501
IRS adds temporary flexibility to retirement age rules. Bell, Allison Aug 20, 2007 598
Crackdown on fraudulent tax return preparers: recent criminal and civil enforcement against fraudulent tax preparers has been highlighted in stepped-up activity by the Treasury and Justice departments. Pace, Ryan H. Aug 1, 2007 768
CS/SB 2482--Tax administration. Jul 1, 2007 705
Florida tax procedure: a primer. Babin, Robert; Gsteiger, Yvonne Jun 1, 2007 3914
Federal filings: IRS changes the Form 990 once again. Goller, D. Greg Apr 1, 2007 1436
The historical significance of the high court's decision in Federal Commissioner of Taxation v. The Myer Emporium Ltd. Young, Neil J. Apr 1, 2007 15209
TEI - an antidote for workload expansion and time compression. Bernard, David L. Mar 1, 2007 1228
Dealing with FIN 48: techniques to manage tax uncertainties through IRS practices and procedures. Boocock, Stephen W.; Ernest, John T.; Twigg, Melody Lynn Mar 1, 2007 8982
Updates to Canadian information circulars and income tax technical bulletins. Mar 1, 2007 899
Appraisers urge IRS to adopt USPAP. Jan 1, 2007 969
Congress tries to change the IRS Offer in Compromise program. Brief article Dec 1, 2006 257
Tax section's strategic plan. Hoops, Jeffrey R. Nov 1, 2006 1132
Chief Counsel revamps case-specific advice procedures to match LMSB's new enforcement paradigms. Mersereau, Dwight N. Jul 1, 2006 5608
IRS treats protective disclosures inconsistently. Simmens, Todd Jul 1, 2006 1549
Will the push for origin-based sourcing derail SST? Nicolas, Karl Jun 1, 2006 2144
TEI urges Canadian government to abandon proposed legislation relating to foreign investment entities. May 1, 2006 8746
TEI files comments with the European Commission on modernizing the VAT obligations of financial services and insurances. May 1, 2006 2095
Tax Executives Institute-large and mid-size business division-liaison meeting minutes: February 7, 2006. May 1, 2006 5044
TEI files first submission in Singapore on tax treatment of benefits-in-kind provided to employees: February 3, 2006. Mar 1, 2006 2508
TEI testifies before the IRS Oversight Board on customer service needs of taxpayers: February 8, 2006. Mar 1, 2006 1105
Possible tax consequences under Florida durable powers of attorney. Tiernan, Peter B. Feb 1, 2006 4335
LMSB's Compliance Assurance Program (CAP): one year later. Nolan, Deborah M. Jan 1, 2006 3175
IRS responds to natural disasters. Ervin, Rosemary Dec 1, 2005 1058
Pro-bono tax assistance - CPAs wanted all year long. Mantegani, Barbara J. Dec 1, 2005 1466
Digest of recent IRS initiatives and realignments. Fiedelman, Ronald S. Oct 1, 2005 588
The IRS's new emphasis - tax enforcement. Wood, Robert W. Sep 1, 2005 1677
Corporate tax professionals need better tools to manage data in post-Sarbanes environments. Prow, Greg Sep 1, 2005 1749
Stock options and AMT: tax court says "no hardship". Weatherwax, Roy C. Aug 1, 2005 1061
CPA not liable for client's trust fund penalty. Secret, Anthony Aug 1, 2005 801
Shifting the burden-of-proof rules in federal tax cases. Marcum, Tanya M. Aug 1, 2005 2069
IRS Modernization: Continued Progress Requires Addressing Resource Management Challenges. Aug 1, 2005 451
Today's tax world offers no shortage of challenges key to TEI's success is balancing continuity and change. Boyle, Michael P. Jul 1, 2005 1354
IRS study: gap in tax collections exceeds $300 billion per year. Jun 1, 2005 498
It's great to be on board. Dicker, Eli J. May 1, 2005 646

Terms of use | Privacy policy | Copyright © 2021 Farlex, Inc. | Feedback | For webmasters |