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Title Author Type Date Words
Where individual, corporate, and passthrough entity taxation meet. Jacobs, Mo Bell; Wlodychak, Steve Jun 1, 2021 4492
Taiwan's foreign talent recruitment bill passes preliminary reading. May 11, 2021 251
The CARES Act provision provides an incentive for everyone to give! Greydanus, Meaghan Apr 1, 2021 716
The Application of Internal Revenue Code Section 280E to Marijuana Businesses: Selected Legal Issues. Ball, Milan N. Mar 1, 2021 9012
FBR harassment. Jan 31, 2021 215
Final regs. issued on foreign partnership interests: Rules govern withholding on transfers and ECI. Schreiber, Sally P. Jan 1, 2021 410
Tax Planning for Inbound Licenses of IP: What Is Left After Tax Reform? Rubinger, Jeffrey L.; LePree, Summer A. Jan 1, 2021 4401
Final regulations determine deductions for trusts and estates after the TCJA. Bonner, Paul Dec 1, 2020 523
Changes to charitable giving rules for 2020. McCartney, Dana L. Dec 1, 2020 909
Final regs. on trust and estate deductions. Dec 1, 2020 173
Hassan bill seeks to boost R&D investment. Feingold, Jeff Nov 6, 2020 163
Taxpayers are allowed charitable contribution deductions for land. Reichert, Charles J. Nov 1, 2020 905
Terrain, Taxes, and Land Trusts: Saving the Florida Panther Through the Use of Conservation Easements. Hughes, Elizabeth M. Nov 1, 2020 7571
BOI offers stronger tax perks. Oct 18, 2020 543
House Ways and Means Committee OKs bill exempting donor's tax to donations made to PNP. Sep 7, 2020 525
The new charitable deduction for nonitemizers. McKinley, John; Richardson, Luke; Lee, Jonas Sep 1, 2020 1253
Golf course easement served a valid conservation Purpose: The Eleventh Circuit reverses the Tax Court's denial of a deduction for a qualified conservation contribution. Reichert, Charles J. Sep 1, 2020 871
More Relief: New Rules for NOLs & Charitable Contributions. Josephs, Stuart R. Aug 1, 2020 751
Tax Court denies deduction for conservation easement: The deed fails to protect conservation purposes in perpetuity, the court finds; a divided opinion holds the extinguishment regulation is valid. Reichert, Charles J. Aug 1, 2020 1177
Limits on Business Interest Deductions Under the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Gravelle, Jane G. Jun 1, 2020 906
Cost recovery changes in the TCJA. Ray, Richard; Bouqayes, Nora A. Jun 1, 2020 2392
CONTRACTUAL TAX REFORM. Abramowicz, Michael; Blair-Stanek, Andrew May 1, 2020 27354
Charitable Giving in a Global Environment. Wan, Alyssa R.; Razook, Richard J. May 1, 2020 6403
BIR offers incentives to donors for COVID-19 response. Apr 8, 2020 529
Importers to pay 25% duty on glass, charge on capital expenditure. Apr 3, 2020 355
Employee-paid Business Expenses: Is an Accountable Plan the Answer? Campbell, Linda J.; Martin, Kasey; Pitman, Marshall K. Apr 1, 2020 1728
Business Deductions for Entertainment and Meals. Marples, Donald J. Apr 1, 2020 757
Interaction of International Tax Provisions with Business Provisions in the CARES Act. Gravelle, Jane G. Apr 1, 2020 975
Optimal choice of entity for the QBI deduction. Vermeer, Beth Y.; Greenstein, Brian R.; Persellin, Mark B. Mar 1, 2020 6055
Disruption of fertilizer supply feared. Feb 2, 2020 555
Taxpayer-favorable changes in the bonus depreciation regs. Cordonnier, Caleb Feb 1, 2020 635
Section 199A Deduction for Pass-through Business Income: An Overview. Guenther, Gary Feb 1, 2020 1709
Disruption of fertilizer supply feared. Jan 7, 2020 550
TEI Comments on Proposed Changes to Canadian Tax Treatment of Employee Stock Options. Jan 1, 2020 2440
Mighty investments will grow from little acorns. Trevor Law Nov 14, 2019 642
Like-kind exchanges and personal property. Graat, Brenda Nov 1, 2019 922
Providing Services to the Marijuana Industry. Chiang, Wei-Chih; Du, Jianjun; Summers, David Nov 1, 2019 3372
Taxpayer allowed a deduction under claim of right. Reichert, Charles J. Sep 1, 2019 1012
The Death Knell for SALT Cap Workarounds? Treasury's Final Regulations Uphold the $10,000 Cap. Flynn, Kevin M. Sep 1, 2019 1229
Government health insurance scheme to hit salary earners harder. Aug 25, 2019 2217
Report card: NEW HAMPSHIRE HOLDS STEADY B IN MANUFACTURING STUDY. Rajala, Liisa Aug 16, 2019 1143
The QBI deduction for rental real estate activity. Masciantonio, Alex K. Aug 1, 2019 1328
Recent Developments: New Rules on IRS Reform and Business Interest. Josephs, Stuart R. Aug 1, 2019 1348
Foreign-derived intangible income guidance addresses many open questions. Camillo, Jay; Chavis, Jillian; Karnis, Daniel; Marrs, Peter Aug 1, 2019 7248
Defining a trade or business for purposes of Sec. 199A. Abdoo, Kate; Kerrigan, John Jul 1, 2019 619
W-2 wages and Sec. 199A. Park, Jin Dong; Zhang, Zhen Jul 1, 2019 1299
State Responses to the Tax Cuts and Jobs Act: An Analysis from Indiana and Missouri. Byrd, Richard C.; Madden, Stephen J.; Raney, Jeffrey M.; Whiteman, John T.M. Jun 22, 2019 21289
Teachers press Duterte on pay hike: 'We are clinging to a knife's edge'. Jun 3, 2019 2358
New Bill Could Mean Changes To IRA Rules. May 25, 2019 787
True, Correct, and Complete: On-time Filing of State and Local Tax Returns Without Clear, Consistent, or Practical Guidance; In a GILTI world, taxpayers need to make their way without a compass. Friedman, Jeffrey; Betor, Todd; Hilkin, Michael Cover story May 1, 2019 3092
Final regulations clarify IRC Section 199A. May 1, 2019 601
Your 401(k) just got more valuable. Apr 17, 2019 797
Your 401(k) just got more valuable. Apr 14, 2019 761
Your 401(k) just got more valuable. Apr 10, 2019 791
Final regulations on Sec. 199A issued. Schreiber, Sally P. Apr 1, 2019 1709
Charitable Contributions by S Corporations: A Mismatch of Pass-through and Basis Adjustment. Brajcich, Andrew M. Apr 1, 2019 1594
The meaning of qualified W-2 wages under Sec. 199A. Kramer, Andrew J. Apr 1, 2019 732
Optimizing residential real estate deductions. Hagy, Janet C. Apr 1, 2019 1231
Overview of Public and Private School Choice Options. Skinner, Rebecca R. Apr 1, 2019 1702
SC raises question on suo moto jurisdiction. Mar 28, 2019 651
MUTUAL FUND TAX OVERHANG. Yale, Ethan Mar 22, 2019 20028
Valuation of a conservation easement for federal tax deduction purposes. Blair, Benjamin A. Mar 22, 2019 805
SHAM on You: Too GOOD TO BE TRUE. Engler, Mitchell L. Mar 22, 2019 18752
Suffolk offers plan to restore SALT deductions. Mar 5, 2019 445
The New Normal for International Tax: Finding the Right Tools to Answer the TCJA's Biggest Challenges. Chung, Don; Lysenko, Jonathan Mar 1, 2019 958
Family Office Investments and Business Interest Proposed Regulations. Serrate, Lindsey Mar 1, 2019 2131
NJ lawmakers introduce SALT Act to lift $10K cap on state, local property deductions. Perry, Jessica Brief article Feb 12, 2019 298
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2019 8482
Sec. 199A Prop. regs. shed light on QBI deduction: Here's what practitioners need to know about this important deduction. Witteman, Judith Folse Feb 1, 2019 2993
Understanding the FDII deduction: C corporations with foreign-derived intangible income can benefit from a 37.5% deduction. Karnis, Daniel Feb 1, 2019 2541
Statutory employees and the QBI deduction. Dingman, Brian M. Jan 1, 2019 1385
Church members' donations to minister are denied gift treatment: Objective evidence indicates donors' intent was to provide compensation, the Tax Court holds. Bonner, Paul Jan 1, 2019 822
Moving from New York to Florida: Perfecting Domicile. Pratt, David; Rehns, Lindsay A.; Hatten, Daniel Jan 1, 2019 4246
TEI Comments on Proposed Bonus Depreciation Regulations Under Section 168(k). Jan 1, 2019 5491
Taking Advantage of the New Tax Law. Wheelwright, Tom Jan 1, 2019 2059
Homeownership After the Tax Cuts and Jobs Act: Making the Most of the Mortgage Interest Deduction. Hart, Dana; Slater, Robert Jan 1, 2019 2133
Proposed Regulations Clarify the IRC Section 199A Deduction. Dalton, Thomas M. Jan 1, 2019 4724
As tax law closes charitable deduction, NJ looks to corporate citizens for help. Dec 13, 2018 520
Higher Standard: Will new deduction rules hurt tax pros? Massey, Kyle Interview Dec 3, 2018 1416
The IRS Shutdown of SALT Deduction Workarounds: A Comparison of States. Rosenthal, Corey L.; Yang, Annie Column Dec 1, 2018 1072
The TCJA and foreign real property taxes. Yule, Roger J. Dec 1, 2018 1171
Some things you'll want to know. Nov 12, 2018 642
The new QBI deduction is finally clearer. Nitti, Tony Nov 1, 2018 1341
Lessee cannot take deduction for facade easement contribution. Beavers, James A. Nov 1, 2018 1356
Lies in congressional district race. Oct 31, 2018 187
300 workers at Coast Bottlers in Kikambala strike over CBA. Oct 15, 2018 823
A sidebar with Robin Ferriby. Franz, Thomas Interview Oct 12, 2018 752
You can still deduct a client's meal on a night out, IRS says. Oct 7, 2018 306
New life for IRA qualified charitable distributions. Mollberg, Kim T. Oct 1, 2018 1366
20% Qualified business income deduction regs. proposed: 'Reliance' regs., other guidance cover many questions about the TCJA's 20% deduction for noncorporate entities. Schreiber, Sally P. Oct 1, 2018 917
Minority Business Enterprise program turns 40. Oct 1, 2018 1019
IRS issues guidance on passthrough deduction. Oct 1, 2018 959
Proposed regulations would eliminate the benefit of SALT limitation workarounds. Oct 1, 2018 155
Senate Committee approves key amendments in Finance (Amendment) Bill, 2018. Sep 27, 2018 288
Murphy advances rules for SALT work-around despite IRS threats. Sep 25, 2018 455
What Appraisers Need to Know about the Final IRS Regulations on Substantiation of Noncash Charitable Deductions. Blair, Benjamin A. Sep 22, 2018 5668
A QUICK AND EASY GUIDE TO THE NEW FDII, GILTI, AND 100 PERCENT FOREIGN DRD INTERNATIONAL TAX PROVISIONS OF THE 2017 TAX CUTS AND JOBS ACT. Burnette-McGrath, Madeleine; DuFresne, Sarah; Muldrew-Mason, Monique; Weaver, Kaden; Brown, Carter; Sep 22, 2018 7999
NJ Democrats continue pushback against IRS SALT caps. Munoz, Daniel J. Aug 27, 2018 475
IRS Proposals Clear Way for Trump Tax Cut for Insurance Brokers. Simpson, Andrew G. Aug 20, 2018 791
Policy group makes sweeping proposals to fix state 'in crisis'. Munoz, Daniel J. Aug 9, 2018 1213
Amendment would ease restrictions on tax deductions for seniors, disabled. Munoz, Daniel J. Brief article Aug 6, 2018 216
Alimony and the TCJA: a mediator's view. Levine, William M. Aug 2, 2018 930
Grewal sues feds over SALT deduction cap. Brief article Jul 17, 2018 229
Seven Questions about the Business Interest Expense Deduction: First Look at the Tax Cuts and Jobs Act of 2017. Simms, Kathryn; Smith, Jeff; Moreschi, Robert Jul 1, 2018 1755
Congressman cannot be believed. Jun 16, 2018 304
Newspapers Review: Law allowing deduction of prisoners' allowances focus of dailies. Jun 12, 2018 567
Captive insurance: Avoiding the risks; The hazards are real, but so are the rewards. Panitz, Philip Garrett Jun 1, 2018 3944
Get Your 20 Percent Deduction by Calling 1-800-888-199A. Gassman, Alan; Ketron, Brandon Jun 1, 2018 4675
IRS okays home equity deductions. Jun 1, 2018 842
Effective Tax Rates on Business Investment Under the Tax Cuts and Jobs Act. DeBacker, Jason; Kasher, Roy Report May 1, 2018 3515
Mechanics of the new Sec. 199A deduction for qualified business income: Here's a step-by-step guide to calculating the new deduction for passthrough businesses and determining who qualifies for the break. Bailey, William A. May 1, 2018 3877
Deducting deferred bonuses: Numerous rules and restrictions govern the timing of the deductibility of bonuses that are accrued in one year and paid in another. Ellentuck, Albert B. May 1, 2018 2474
CHARITABLE GIVING WITH THE INCREASED STANDARD DEDUCTION: A larger standard deduction will lead to fewer taxpayers itemizing, but strategies could help them receive tax benefits from charitable giving. Roberts, David J. May 1, 2018 1064
Reinstated rules on deductibility of expenses, a welcome development. Apr 9, 2018 942
Understanding the new Sec. 199A business income deduction. Nitti, Tony Apr 1, 2018 12604
Positive prognosis for medical deductions. Apr 1, 2018 322
Home equity hassle. Apr 1, 2018 371
Cantor: Per-pupil expenditures require a more transparent approach. Mar 30, 2018 444
Senate passes capital gains bill. Mar 15, 2018 681
Aiding employees after a disaster via Sec. 139. Burgess, M. John Mar 1, 2018 1308
U.K. divorce decree payment was not alimony: Payment to the taxpayer's ex-wife was not alimony, as it would not have terminated upon her death under English law. Reichert, Charles J. Mar 1, 2018 784
First Look at the Tax Cuts and Jobs Act: Questions and Answers on the Qualified Business Income Deduction. Kess, Sidney Mar 1, 2018 1313
INDIVIDUAL TAXPAYERS AND THE TAX CUTS AND JOBS ACT. Rinier, James; Chase, Erica Mar 1, 2018 1151
Newhouse concerned over rising national debt. Newhouse, Dan Mar 1, 2018 441
Self-Employment and Family Law: Calculating Income for Support. Dargatz, Sarah Mar 1, 2018 867
Tax Cuts and Jobs Act: The New Federal Divorce Law. Mandl, Regina Snow Feb 22, 2018 1656
Federal tax changes may make alimony negotiations tougher. Bridges, Barry Feb 22, 2018 1401
Government denounces Israeli bill slashing PA money over stipends paid to Palestinian prisoners' families. Feb 18, 2018 172
Assembly approves bill making apprenticeship costs deductible (UPDATE). Feb 15, 2018 634
IRS questions donative intent with Nantucket carriage house. Olson, Kris Feb 1, 2018 870
First Look at the Tax Cuts and Jobs Act of 2017: Impact on Businesses. Kess, Sidney Feb 1, 2018 1801
First Look at the Tax Cuts and Jobs Act: Impact on Estates and Trusts. Delman, Mary T.D.; Kess, Sidney; Taylor, Catherine M. Feb 1, 2018 1704
Everybody's Asking. Eyring, Teresa Column Feb 1, 2018 889
New Tax Law to Create More Problems for Unfunded State Pension Plans. Feb 1, 2018 546
Saudi Exports Are Zero-Rated Under VAT: Zakat Authority. Jan 25, 2018 327
Matrimonial Matters: The taxman cometh. Jan 24, 2018 596
Multifamily fortunes set to be made. Dutton, Holly Jan 10, 2018 556
Infrastructure high on Cuomo agenda. Campbell, Kyle Jan 10, 2018 773
Plan now for your charitable giving in 2018. Jan 5, 2018 377
Lawyers largely left out of new tax laws benefits. Olson, Kris Jan 4, 2018 1691
Think now about what you'll donate this year. Jan 2, 2018 406
Congress and the SALT Deduction: Past, Present, and Future. Ahroni, Scott; Pilato, Biagio; Silliman, Benjamin Jan 1, 2018 3943
Charitable Giving Update. Shenkman, Martin M. Column Dec 1, 2017 1799
Section 199 and Cloud Software: Clearing the Fog; Are you up-to-date on current Treasury regs? Pryor, Kevin; Lerner, Matthew Nov 1, 2017 12825
FORM 1098-T TUITION STATEMENT: Form 1098-T provides information for claiming educational tax credits and deductions as well as proof that the student is at least a half-time student attending an eligible educational institution. Sun, Wenwen; Rinier, James W. Nov 1, 2017 1154
Cost segregation studies more valuable than ever before. Wieder, Marc Sep 6, 2017 937
Key Issues in Tax Reform: The Section 199 Deduction. Sherlock, Molly F. Sep 1, 2017 1643
Kick the kicker. Aug 24, 2017 464
Contributions to quasi-governmental public-private partnerships. Kim, Alexis J. Aug 1, 2017 8440
HOW THE SELF-EMPLOYMENT TAX IS MISCALCULATED: Tax laws intended to make self-employment taxes equivalent to corresponding employment taxes actually result in an underpayment of self-employment taxes and an overpayment of federal income taxes. Smith, Sheldon R.; Smith, Lynn R. Aug 1, 2017 1159
IRS focuses on sec. 199 for cable, satellite, and broadcast TV. Atkinson, James Jun 1, 2017 1350
Miscellaneous itemized deduction rules contained in the final regulations applicable to estates and nongrantor trusts. Itzkowitz, Eric A. May 1, 2017 2664
Giant Eagle and economic performance under sec. 461(h). Brunetti, Frank L.; Skarbnik, John H. Apr 1, 2017 6269
Disposing of passive activities. Ellentuck, Albert B. Apr 1, 2017 2453
Tax talk: NH senate OKs upping section 179 deduction. Sanders, Bob Brief article Mar 17, 2017 336
Tax calendar. Calendar Mar 1, 2017 427
IIR for PWD VAT exemption out on Thursday. Dec 1, 2016 540
Enhanced charitable deduction for food inventory: Non-C corporation businesses are eligible to claim a deduction of up to 15% of their net income for qualified donations of "apparently wholesome food" inventory beginning in 2016. Rinier, James W.; Curatola, Anthony P. Dec 1, 2016 1248
Tax Court finds compensation reasonable, rejects IRS attempt to modify independent-investor test. Rand, Gary Nov 1, 2016 1337
IRA charitable rollover made permanent. Brief article Oct 1, 2016 217
The defrauded investor's solace: the IRC section 165 theft loss deduction and safe harbor. Migliaccio, Melanie E. Cover story Oct 1, 2016 4027
Tax relief for federal student loan forgiveness. McKinley, John W.; Zilber, Eric Aug 1, 2016 1294
Defeasance and its impact on real estate transactions. McGivney, Michael Aug 1, 2016 1219
Maximizing the Ohio small business deduction: changes enhance benefit to individual taxpayers. Raghanti, Karen; Prengler, Hannah M. Aug 1, 2016 1762
Valuing and substantiating charitable contributions. Ellentuck, Albert B. Jul 1, 2016 1989
Potential expiration is not an event. Beavers, James A. Jul 1, 2016 1506
Navigating IRS challenges to conservation easements. Fogarty, Micah G. Jul 1, 2016 3714
Post-death events taken into account in property valuation. Beavers, James A. Jun 1, 2016 1627
New product or different presentation? Courts and the IRS differ over a key qualification for the domestic production activities deduction. McKinley, John W.; Zilber, Eric May 1, 2016 2435
Ordinary deduction for worthless QSub stock. Mauner, Eric May 1, 2016 1870
Understanding middle-class tax cuts. Brill, Alex Apr 1, 2016 5746
Charitable contributions of artwork: an important primer. Carney, Vicki R. Apr 1, 2016 1348
Ramifications of removing the sec. 199 benefits-and-burdens test. Pinneau, Trina; Windram, Tom Apr 1, 2016 1743
Bills seek to update NH's aging business tax laws: with no changes since 2000, state code seen as a dinosaur'. Sanders, Bob Apr 1, 2016 1118
Devising an artful tax: an appraisal of payment-in-kind income taxes in Mexico and the United Kingdom. Bogdanovich, Julia L.M. Mar 1, 2016 23432
No carryforward of disallowed IRA deduction: deposits were not 'excess contributions' within the meaning of sec. 219(g), and shifting them to a subsequent year was not otherwise allowable, the Tax Court holds. Reichert, Charles J. Feb 1, 2016 616
Crude Oil Exports and Related Provisions in P.L. 114-113: In Brief. Brown, Phillip; Frittelli, John; Sherlock, Molly F. Report Feb 1, 2016 5976
Bad news for noncash contributions. Schreiber, Gerard H., Jr. Jan 1, 2016 1174
Disaggregating the state and local tax deduction. Shobe, Gladriel Jan 1, 2016 29032
Downtown Stuttgart gets a fresh coat of paint. Statistical data Dec 14, 2015 450
Equipment deduction cap allowance will have impact. McCullough, Tricia Dec 1, 2015 488
Applying the tangible property regulations for tax year 2015. Drucker, Stephen Dec 1, 2015 3438
The sec. 461 all-events test: timing for deducting accrued warranty claims. Kinkaid, Amy I.; Federanich, Charles E. Dec 1, 2015 2328
Death to deductions: more candidates should be making a serious effort to close tax loopholes. Rugy, Veronique de Dec 1, 2015 1254
The crux of the clutch CRUT crutch: how to fix an impermissible split-interest trust to obtain an estate tax charitable deduction. Pratt, David; Rosenblum, Michael Nov 1, 2015 4540
Reporting depreciation when trusts own business entities. Foster, Aaron P.; Hills, Marvin D. Sep 1, 2015 1746
Sterling Plan yields tarnished tax results. Beavers, James A. Sep 1, 2015 2122
Intent to rent: a profit motive must be well-substantiated to take ordinary losses and expense deductions on real estate converted from personal use. Bonner, Paul Aug 1, 2015 1256
U.S. tax implications of alimony payments to U.S. nonresidents. Whittall, Rob; Yaxley, Dyke Aug 1, 2015 1493
"Substantially complete" buildings eligible for go zone depreciation. Sands, Reed W. Jul 1, 2015 738
Charitable deduction not allowed for conveyance of land preservation easement. Beavers, James A. Jul 1, 2015 2348
Laundering money via stock market. Jun 30, 2015 977
Service-related earnouts: contingent purchase price vs. compensation. Delgado, Robert W.; Mekadenaumporn, Danchai; Bridgman, Andrew Jun 1, 2015 1250
Tax considerations for ministers. Campbell, Alan D.; Robbins, Jaela H. Jun 1, 2015 7768
Conservation easements, a benefit to the environment and the landowner. Martin, Susan Roeder Jun 1, 2015 2589
IRS issues new and revised passenger automobile depreciation limits: new figures for 2014 reflect the retroactive extension of bonus depreciation. Schreiber, Sally P. Apr 1, 2015 364
How to "fix" an employee bonus liability. Abdoo, Kate; Messner, Karen Mar 1, 2015 3776
The domestic production activities deduction for computer software: software can qualify for this valuable tax break. Rosenberg, Donald L.; Russo, Charles J.; Hammer, Seth Mar 1, 2015 2676
Domestic production gross receipts not derived from free phone app: a bank does not have domestic production gross receipts for purposes of the sec. 199 domestic production activities deduction when customers download its free mobile phone app. Meade, Janet A. Mar 1, 2015 666
Money Laundering. Feb 28, 2015 976
Cap in hand: N.H.'s Section 179 deduction limit called 'woefully behind other states'. Sanders, Bob Feb 20, 2015 352
IRS issues final regulations on sec. 162(m)(6) deduction disallowance. Dell, Michael Jan 1, 2015 3831
Giant Eagle's advance deductions grounded: no deduction or gross profit offset is allowed for discounts offered on future fuel purchases by customers under a customer loyalty program. Cooley, Karen M.; Pulliam, Darlene Oct 1, 2014 691
Allocating portfolio management fees. Sharp, Andrew D.; Webre, Taylor A. Sep 1, 2014 2018
Easing your sunset years. Aug 1, 2014 749
Final rules on fiduciary fees keep "unbundling" requirement: controversial rules prompted by the Knight decision parse certain income tax deductions of estates and trusts. Schreiber, Sally P. Aug 1, 2014 938
Will Rev. Rul. 2014-15 expand the use of captive insurance companies? Bakale, Anthony S.; Polantz, Raymond Aug 1, 2014 1335
Fifth Circuit affirms Tax Court's valuation of facade easement. Aug 1, 2014 1481
Obama Threatens to Veto Bonus Depreciation Extension. Jul 14, 2014 307
Home truths. Jul 1, 2014 962
Sec. 199 "benefits and burdens" analysis: key guidance. Kowal, Christine Jul 1, 2014 1118
Simplified home office deduction: when does it benefit taxpayers? Hennig, Cherie; Evans, Allison L.; Everett, John O. Jun 1, 2014 2943
Captive insurance arrangement survives Tax Court scrutiny. Puckett, Mark D.; Pearson, Clint May 1, 2014 1525
Taxpayer is not a real estate professional. Beavers, James A. May 1, 2014 1004
Deducting noncash charitable contributions: documentation and substantiation requirements. Cook, John K.; Webber, Sarah May 1, 2014 4272
The tax man cometh. Simnacher, Betsy J. Brief article Apr 1, 2014 319
California now has NOL Carrybacks. Brief article Mar 1, 2014 158
Domestic production activities deduction disallowed. Reichert, Charles J. Mar 1, 2014 836
Sec. 199 contract manufacturing guidance may encourage taxpayers to agree on benefits and burdens. Fitzpatrick, Ellen Feb 1, 2014 1821
The appraiser's role in calculating casualty loss deductions from natural disasters. Smith, James K.; Lougee, Barbara A. Abstract Jan 1, 2014 6156
Proposed regulations change definition of R&D expenditures. Nevius, Alistair M. Jan 1, 2014 587
Two imperatives: sorry to say, it's all about money. Clolery, Paul Jan 1, 2014 632
A deduction properly extinguished? The live-burn donation: a proposed sequence of analysis and policy evaluation. Smith, Eric S. Jan 1, 2014 15452
Business or hobby? The nine factors. Gard, Robert Oct 1, 2013 818
For the Treasury charity starts at home: the Treasury's new interpretation of the fiduciary income tax charitable deduction. Kearns, Deborah S. Sep 22, 2013 19300
The clock is ticking: time is running out to make changes in your plumbing and electrical categories. Carleton, Jesse Sep 1, 2013 2005
Preventing a challenge to (un)reasonable compensation: CPAs can help clients stave off IRS scrutiny with a little foresight. Kirkland, Stephen D. Sep 1, 2013 2298
The qualified dividend multiplier effect. Colwell, Seth M. Sep 1, 2013 685
A practical look at the hobby loss rule: determining factors in recent court cases. Siddiqui, Saad M. Aug 1, 2013 2694
Qualified conservation easements: an analysis of the valuation issues and perpetuity requirements. Englebrecht, Ted D.; Dowis, Brian Aug 1, 2013 5637
Global R&D incentives compared. Cutler, Laughlin; Sayuk, Douglas M.; Shoff, Camille; Douglas, Clifton Jun 1, 2013 1004
The repair regulations: considerations for "downstream" oil and gas businesses. Atkinson, James; Jordan, Keith Jun 1, 2013 1702
Conservation easement tax donation update: strict compliance with regulations is essential to defend deduction. Fava, Karl L. May 1, 2013 3005
Timing of deductions for subsidiaries joining a new consolidated return. Schwartzman, Randy A. May 1, 2013 2323
IRS addresses sec. 199 requirements for packaging manufacturer. Meade, Kathleen May 1, 2013 1456
Government to remove regulatory obstacles to boost investment. May 1, 2013 1085
IRS: reasonable cause requires legal inquiry. Apr 1, 2013 405
Breaks for business owners. Apr 1, 2013 474
Disallowing deductions paid with excluded income. Dodge, Joseph M. Mar 22, 2013 8277
Testing a partnership's contribution of appreciated real property to determine developer or investor status. Zemil, Nick Mar 22, 2013 5335
Donating and sharing paid time off. Martin, Jeffrey A.; Adkins, G. Edgar, Jr. Mar 1, 2013 983
The challenge of contributing off-spec food to charity. Fincher, Michael E.; Howard, Stephen T. Mar 1, 2013 1675
First Circuit breathes new life into facade easement deductions. Durant, Monique O. Mar 1, 2013 3214
Tax treatment when employees surrender paid time off to benefit others. Martin, Jeffrey A.; Adkins, G. Edgar, Jr. Feb 1, 2013 3044
Establishing the "fact of the liability" for bonus compensation. Watkins, Tracy Feb 1, 2013 870
Estate's settlement payments not deductible. Reichert, Charles J. Feb 1, 2013 674
Debt vs. equity in the Tax Court. Borghino, Jeff Feb 1, 2013 2805
Preserve the charitable tax deduction. Ober, Richard Jan 11, 2013 569
Conservation easements are deductible despite reimbursement provision. Meade, Janet A. Jan 1, 2013 728
LB&I instructs on insurance companies' partial worthlessness deductions under sec. 166(a)(2). Garlock, David C.; Jimenez, Julio; Stecker, J. Howard Jan 1, 2013 1392
Tax relief boost for optics. Brief article Dec 14, 2012 291
Documenting charitable contributions. Nevius, Alistair M. Dec 1, 2012 578
Contemporaneous documentation of charitable contributions. Sowders, Carrie Dec 1, 2012 735
Tax payers will enjoy income tax cut in 2013. Nov 6, 2012 459
Controlled groups and deductibility of patronage dividends. Mansour, Michael Nov 1, 2012 942
Employee-stockholder's unpaid loan balance. Mirpuri, Shashi L. Nov 1, 2012 1035
Medicare premium deduction for self-employed individuals. Quilao, Maribeth Nov 1, 2012 612
Case study: handling expenses incurred in acquiring a residence. Ellentuck, Albert B. Nov 1, 2012 1567
Charitable contributions of vehicles. Raghavan, Kamala Nov 1, 2012 819
What is an item of property? Reichert, Charles J. Nov 1, 2012 536
Corporation cannot deduct California business privilege tax in year paid. Nov 1, 2012 397
The freedom index: a congressional scorecard based on the U.S. constitution. Oct 22, 2012 4950
Easy Bhatta Telenor easypaisa helps criminals. Oct 15, 2012 2692
Price hike will trigger reduction for personal income tax in 2013. Liu, Philip Oct 4, 2012 375
Reimbursed expenses: proposed reliance regulations clarify deduction limit. Josephs, Stuart R Oct 1, 2012 922
Payments to related entities are dividends, fail independent-investor test. Lindbloom, John W. Oct 1, 2012 891
Self-employed can deduct Medicare premiums IRS chief counsel advises. Oct 1, 2012 406
Tax Court's denial of easement deduction deemed unreasonable. Meade, Janet A. Oct 1, 2012 565
No deduction for bringing down the house. Reichert, Charles J. Oct 1, 2012 603
No deduction for donating right to burn house. Beavers, James A. Sep 1, 2012 985
Taking individual charitable giving to its limit: understanding related rules and court decisions. Campbell, Linda Sep 1, 2012 4270
Is office artwork depreciable property? Bakale, Anthony S. Aug 1, 2012 3240
Customer reward programs: deducting fulfillment costs prior to economic performance. Takacs, Natalie B. Aug 1, 2012 2144
Charitable deduction erased by statement's omission. Bonner, Paul Aug 1, 2012 362
Accounting firm's payments to owners flunk independent-investor test. Bonner, Paul Aug 1, 2012 483
Post-deal depreciation: impact of certain nonrecognition transactions. Smith, Annette B. Jul 1, 2012 1247
IRS issues temporary rules on righting off property costs. Wissel, Kyle Jun 6, 2012 714
Lodging costs & more: recent administrative and judicial developments. Josephs, Stuart R. Jun 1, 2012 815
Golden parachute calculations: 10 misunderstood aspects of secs. 280G and 4999. Van Leuven, Mary Jun 1, 2012 1362
Recurring-item exception: can economic performance be accelerated? Van Leuven, Mary Jun 1, 2012 2101
No deduction allowed for contribution of easement. Beavers, James A. Jun 1, 2012 873
Home office deductions: a review of the requirements. Barnett, Robert S. Jun 1, 2012 730
Statistical sampling and the new tangible property revenue procedures. Batcher, Mary; Petska, Ryan May 1, 2012 1002
What we know: a brief tax update. Kan, Samuel W. May 1, 2012 7887
Trust deductions: knight, Prop. regs. still govern. Anderson, Kevin D. May 1, 2012 1451
The charitable contribution of a home: a deduction up in smoke? Cook, John K.; Webber, Sarah May 1, 2012 3945
The DiLeone Law Group, P.C. Earns an A+ Grade from Better Business Bureau Review. Apr 21, 2012 427
Estimated amount of state income tax claim not deductible on estate tax return. Beavers, James A. Apr 1, 2012 1270
The political speech of charities in the face of Citizens United: a defense of prohibition. Colinvaux, Roger Mar 22, 2012 8853
The new repair regulations - some things to consider. Mersereau, Dwight N.; Wise, Corey M. Mar 1, 2012 11335
Proposed regulations on capitalization of expenditures related to tangible property: April 24, 2012. Mar 1, 2012 9040
New repair rules: the IRS makes it easier for companies to take losses on building components they have replaced. Kelly, Susan Mar 1, 2012 442
Tax considerations: biz aircraft deductions: 2011's 100 percent bonus depreciation can apply not just to new airplanes, but new upgrades. With 50 percent in place, 2012 is still a good time to buy new. Mar 1, 2012 1478

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