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Title Author Type Date Words
Dealing With Tax Exemption Certificate Issues. Discussion May 1, 2020 1154
Charitable Giving in a Global Environment. Wan, Alyssa R.; Razook, Richard J. May 1, 2020 6403
The New Exemption from Required Information Reporting: Revenue Procedure 2020-17 Provides Relief for Certain Tax-Favored Foreign Trusts. Bahnsen, Nicholas S. Column Apr 1, 2020 1266
APPLYING THE FIRST AMENDMENT TO THE INTERNAL REVENUE CODE: MINNESOTA VOTERS ALLIANCE AND THE TAX LAW'S REGULATION OF NONPROFIT ORGANIZATIONS' POLITICAL SPEECH. Zelinsky, Edward A. Sep 22, 2019 16056
Govt probable to abolish deemed duty on diesel. Aug 4, 2019 188
State cash grants were nontaxable contributions to capital. Reichert, Charles J. Aug 1, 2019 784
Broadened definition of Sec. 152 dependents: More people qualify for the child tax credit or for surviving spouse status. Hopkins, James M.; Nielsen, Mark C. Jul 1, 2019 2355
Spotlight on life settlement transactions: Getting the best value. Mendelsohn, Jason T. Jun 1, 2019 8344
'Parsonage' exclusion ruled constitutional: Reversing a district court, the Seventh Circuit upholds the Sec. 107 housing exclusion for 'ministers of the gospel'. Bonner, Paul Jun 1, 2019 596
Exemption of property for nonprofit corporation. Blair, Benjamin A. Mar 22, 2019 633
THE TAXATION OF RELIGIOUS ORGANIZATIONS IN AMERICA. Newman, Grant M. Mar 22, 2019 13029
THE IRS TARGETS DRUG POLICY REFORMERS. Sullum, Jacob Mar 15, 2019 448
NJ comptroller, EDA chief decline to release names of companies scrutinized in tax break report. Perry, Jessica Feb 11, 2019 392
IRS issues new guidance on employee parking tax for non-profits. Jan 28, 2019 1065
Executive budget focuses on taxes and education. Jan 15, 2019 592
Before Election, Canada's Trudeau to Subsidize "Trusted" News Outlets. Brief article Dec 24, 2018 321
Only One Can Win? Property Tax Exemptions Based on Residency Under Florida Law. Sneeringer, Michael A.; Bialek, Joshua M. Sep 1, 2018 3451
DON'T TRANSFER THAT INTEREST! HOW THE "MERE CHANGE EXEMPTION" PROVIDES LITTLE RELIEF TO TAXPAYERS. Greenberg, Eric J. Jun 22, 2018 8994
Gravel mining income not exempt under Native American treaties: The Tax Court holds that the treaty provisions apply to tribes, not individuals. Silversmith, David Jun 1, 2018 762
Tax overhaul may fuel life settlement industry. Forster, Gary A. Jun 1, 2018 472
Tax concessions for rich cost us $135 billion a year. Brief article May 1, 2018 218
Break dance: FIRST-TIME HOMEBUYER TAX CUT PLAN GOES UNDER NH HOUSE PANEL'S MICROSCOPE. Sanders, Bob Mar 30, 2018 344
POTENTIAL IMPACTS OF TAX REFORM ON OUTSTANDING AND FUTURE MUNICIPAL DEBT ISSUANCE. Brock, Emily S. Feb 1, 2018 306
A New Year, A New Tax Code: The Knowns and Unknowns of Impact to State and Local Governments: State and local governments are now operating under a federal tax code that is different from the last reform effort in 1986. Brock, Emily S. Feb 1, 2018 1187
The 60-day rollover rule: Self-certifying waiver eligibility. Blankenship, Vorris J. Jan 1, 2018 6682
When to use a tax-free reorganization. Ellentuck, Albert B. Jan 1, 2018 1323
House tax plan threatens affordable housing: The proposal will either eliminate or seriously impact the tools used to finance affordable rental housing in NH. Viscarello, Kenneth A. Dec 8, 2017 716
Tax-Exempt Hospitals' Investments in Community Health and Local Public Health Spending: Patterns and Relationships. Singh, Simone R.; Young, Gary J. Dec 1, 2017 6946
Practitioners should know these basics about estate taxes to better advise clients. Beausejour, David J. Cover story Oct 1, 2017 3384
Wellness program benefits: Tax free or not? Roane, Dayna E. Oct 1, 2017 1379
Beyond The Reach: Understanding When a Civilian Contractor's Income is Excluded From Federal Taxation Due to Residing Abroad. Dulaney, David; Goodell, John Sep 1, 2017 1349
Contributions to quasi-governmental public-private partnerships. Kim, Alexis J. Aug 1, 2017 8440
Fee-for-service activities: two paths to 'substantially related'. Thomas, Randall S.; Goller, D. Greg Jun 1, 2017 1921
Charitable contribution or business deduction: Chief Counsel Advice 201543013. Cooley, Karen M.; Ham, Darlene Pul May 1, 2017 1084
The sexual integrity of religious schools and tax exemption. Buckles, Johnny Rex May 1, 2017 28051
Art business private treaty sales. Tennant, Anastasia Apr 1, 2017 1281
How to fix an incorrect GST exemption allocation. Larson, Barbara E. Apr 1, 2017 1378
Amendment's repeal could divide the church. Reese, Thomas Column Mar 24, 2017 1319
No rectory tax, court rules. Brief article Jan 13, 2017 148
Dealing with tax carryovers when a spouse dies. Nevius, Alistair M. Jan 1, 2017 744
The body in question: the income tax and human body materials. Zelenak, Lawrence Jan 1, 2017 25044
Telling the not-for-profit story through form 990: reporting requirement provides an opportunity to educate potential donors, grantors, and board members on the organizations merits. Butler, Maureen; Butler, Brian Dec 1, 2016 2301
Final rules permit broader range of program-related investments. Schreiber, Sally P. Jul 1, 2016 563
Supporting organizations: a road map to the recent regulations. Petroski, Matthew D. Jul 1, 2016 931
Tea Party groups win in appeals court. Schreiber, Sally P. Jun 1, 2016 816
Proposed regulations govern estate basis consistency reporting. Schreiber, Sally P. Jun 1, 2016 1056
Medical device excise tax: moratorium considerations and FAQs. Gordon, Deborah; Cortright, Taylor; Prettie, Michelle Jun 1, 2016 1038
Type II supporting organizations: relationship issues in complex organizational structures. Thomas, Randall Jun 1, 2016 1476
Not-for-profit organizations and UBTI: even minor differences can impact whether an activity generates unrelated business taxable income for a tax-exempt organization. Kennedy, Casey; Weld, Leonard Apr 1, 2016 1156
Exceptions to branch profits tax available to foreign corporations with U.S. tax compliance obligations. Barsuk, Katherine; Asembri, Kafui; Goldblatt, Jonathan M. Mar 1, 2016 2247
Thou shalt not electioneer: religious nonprofit political activity and the threat "God PACs" pose to democracy and religion. Backer, Jonathan Feb 1, 2016 14289
Use of higher education residential facility for summer camp participants does not defeat property's tax-exempt status. Jan 1, 2016 416
How to avoid the 10% additional tax on early retirement distributions. Poyzer, Jillian K.; Yoder, Timothy R. Jan 1, 2016 3410
Guidance for tax-exempt hospitals to report list of providers covered by FAP. Benjamini, Nanaz Nov 1, 2015 1112
New ABLE programs provide significant tax-saving opportunity for people with disabilities. Borkes, Jason Nov 1, 2015 989
The investor control doctrine: when "hands off" really means "hands off". Rand, Gary Nov 1, 2015 1492
Is an anomaly in form 8960 resulting in an unintended tax on tax-exempt income? Schlereth, Michele; Rappaport, Matthew E. Nov 1, 2015 5014
Parting the dark money sea: exposing politically active tax-exempt groups through FEC-IRS hybrid enforcement. Miller, Carrie E. Oct 1, 2015 16674
Unclaimed property: unraveling the business-to-business exemptions. Walsh, Colin; Heroux, Mark Oct 1, 2015 1230
Of the B.C. Nations that have filed information under federal transparency rules. Brief article Sep 1, 2015 128
Proposed regulations govern special savings accounts for the disabled. Schreiber, Sally P. Sep 1, 2015 662
New tax changes started July 1. Aug 1, 2015 898
Tax-exempt hospital compliance with sec. 501(r): no violation is too small to ignore. Michalowski, Michelle Jul 1, 2015 1081
The productivity problem: an analysis of conservation easement taxation issues following South Dakota's implementation of a productivity-based land valuation system. Fisher, Terra M. Jun 22, 2015 10808
Tax exemption, public policy, and discriminatory fraternities. Herzig, David J.; Brunson, Samuel D. Jun 22, 2015 13932
The streamlined 501(c) application. Manzelli, Amy Jun 12, 2015 341
Are alternative investments worth their SALT for tax-exempt organizations? Evans, Marianne; Hall, Caralee Jun 1, 2015 2212
Developments on Missouri's sales tax exemption for manufacturing. Duncan, Harley; Cappell, Matt Jun 1, 2015 2051
Tax considerations for ministers. Campbell, Alan D.; Robbins, Jaela H. Jun 1, 2015 7768
Tax equalization for U.S. expatriates. Laks, Kenneth Jun 1, 2015 866
Knowing an "educational institution" when you see one: applying the commercially approach to tax exemptions for universities under s. 501(c)(3). Rubin, Eric Jun 1, 2015 13034
Final regulations for tax-exempt hospitals. Kalick, Laura May 1, 2015 2641
When a good commentator writes a misleading column. Hess, David Column Apr 3, 2015 823
Minimum essential coverage, other health care reform guidance issued: the IRS lists "individual mandate" exemptions not requiring a certificate from a health insurance exchange. Schreiber, Sally P. Mar 1, 2015 850
TAX INCENTIVES NEWS. Mar 1, 2015 562
Seventh Circuit denies plaintiffs' standing to challenge parsonage allowance: group's leaders did not claim the income exemption. Bonner, Paul Feb 1, 2015 528
IRS fills in details of one-a-year IRA rollover rule: under transition relief, the Bobrow aggregation rule disregards certain distributions occurring in 2014. Schreiber, Sally P. Feb 1, 2015 371
ABLE Act passes. Brogan, Robert F.; Krooks, Bernard A. Feb 1, 2015 1530
Lone star lures. Brief article Jan 14, 2015 123
TEI comments on British Columbia provincial sales tax issues. Jan 1, 2015 4182
Legal challenge to clergy housing exemption tossed by appeals court. Jan 1, 2015 362
Charitable trusts and the streamlined exempt-status application. Schwartz, Sol Jan 1, 2015 787
The dependency exemption for minor children: when following the rules pays off. Steinberg, Robert S. Jan 1, 2015 5965
A path to "inure" peace: consolidating the perplexities of the private inurement and private benefit doctrines. Westenberger, Mark C. Dec 1, 2014 12813
The essentials of a post-issuance tax compliance program. Oswald, Edwin G.; Radecki, Alison; Roth, Aviva M. Oct 1, 2014 1932
Exemption from PFIC regime for indirect ownership expanded: the IRS clarifies that shares held through a variety of tax-exempt organizations, plans, and accounts are generally excluded. Doumar, Dahlia B.; Merino, Carl A. Aug 1, 2014 555
Charitable diversions: tax implications and tips for addressing them. Walker, Katrina D. Jul 1, 2014 924
Community demographics, hospital size and hospital charity care. Branson, Leonard; Buxton, Mark; Chen, Lisa; Smith, Joseph Report Jun 22, 2014 7278
Political activity limits and tax exemption: a Gordian's knot. Colinvaux, Roger Jun 22, 2014 7185
Political activity limits and tax exemption: a Gordian's knot. Colinvaux, Roger Jun 22, 2014 20176
Tax exemption. Brief article Jun 1, 2014 160
2 More medal for Indiana Olympians. Brief article May 1, 2014 123
From craft brews to craft booze: it's time for home distillation. Norris, Mark Mar 22, 2014 15208
Religious exemptions from the health care individual mandate. Roane, Dayna E. Mar 1, 2014 998
Individual mandate hardship exemption expanded. Roane, Dayna E. Mar 1, 2014 265
Withholding rules for U.S. citizens and resident aliens working for a U.S. employer in a foreign country. Gorman, Mary C. Jan 1, 2014 849
Court says tax-exempt clergy housing unconstitutional. Brief article Jan 1, 2014 182
Rethinking I.R.C. 2701 in the era of large gift tax exemptions. Pegg, Christopher; Seymour, Nicole Nov 1, 2013 4721
Repeal of the California Enterprise Zone Tax Credit program. Saine, Peter K. Nov 1, 2013 1072
Should you continue to operate as a nonprofit? Crandlemire, Donald Aug 23, 2013 609
Proposal to change tax status harms counties, taxpayers, study says. Aug 1, 2013 548
The rules of the fight must be fair: states should pass a uniform code for nonprofit hospital tax exemption of real property. Mintz, Lowell R. Jun 22, 2013 17270
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
Small but mighty: foreign shoots find lots to love in Uruguay. de Pablos, Emiliano Brief article May 7, 2013 231
Release of dependency exemption trumps child support. Friske, Karyn Bybee Apr 1, 2013 858
Disallowing deductions paid with excluded income. Dodge, Joseph M. Mar 22, 2013 8277
IRS releases final regulations and interim guidance on medical device excise tax. Green, David Mar 1, 2013 3748
Tax provisions in the Fiscal Cliff Act. Bonner, Paul; Nevius, Alistair M. Mar 1, 2013 1593
Quinn plan 'too kind' to real estate industry, says de Blasio. Rodriguez, Orlando Lee Feb 20, 2013 609
DeadSocial: D.C. tech tax breaks. Suderman, Peter Brief article Feb 8, 2013 256
Tax dat ass! Lap dance laws. Shackford, Scott Brief article Jan 17, 2013 203
Tax season: cued up and ready? Time to review key provisions for 2012 returns. Bonner, Paul Jan 1, 2013 2328
Subsidiaries' advance agreements are equity instruments. Kreissl, Laura Jean; Pulliam, Darlene Jan 1, 2013 733
Contract with related for-profit entity disqualifies exemption. Vuillemot, Robert Jan 1, 2013 705
IRS makes tax exempt/government entities fast track settlement program permanent. Ng, Frank Jan 1, 2013 527
Corporation sole cannot shelter pastor from tax trouble. Beavers, James A. Jan 1, 2013 749
Lifetime credit shelter trusts: utilizing the estate and gift tax exemption before it's too late. Barnett, Robert S.; Richards, Rebecca K Dec 1, 2012 2448
What does this mean? Bush-Era tax cuts set to expire December 31, 2012. Nov 1, 2012 624
Dependency exemption requirement for children born abroad. Roxas, Patrick B. Nov 1, 2012 1012
Hospital tax exemption: where do we go from here? Sep 22, 2012 2747
Expert Panel Proposes Deferment of GAAR till 2016. Sep 2, 2012 317
Ban on political activities: an election-year warning for charities: CPAs can help organizations avoid risks that endanger tax-exempt status. Kelley, Claudia L.; Roberts, F. Douglas Sep 1, 2012 3097
Corporate financing companies: treatment of losses. Mittman, Matthew J. Sep 1, 2012 1857
Political ads: issue advocacy or campaign activity under the tax code? Lunder, Erika K. Report Aug 1, 2012 5185
Installment interest from settlement with state is tax-exempt. Reichert, Charles J. Aug 1, 2012 553
Increased focus on international activities of tax-exempt organizations. Smith, Annette B. Jul 1, 2012 900
Final regs. issued on ordering rules for estates and trusts. Nevius, Alistair M. Jun 1, 2012 361
IRS broadens disclosures of tax-exemption determinations. Nevius, Alistair M. May 1, 2012 415
Transfers to skip trusts in 2010: not necessarily free from GST tax. Ransome, Justin P.; Schafer, Frances Apr 1, 2012 2585
CBC news reports that. Brief article Apr 1, 2012 119
Why the IRS should want to develop rules regarding charities and politics. Aprill, Ellen P. Mar 22, 2012 18883
The political speech of charities in the face of Citizens United: a defense of prohibition. Colinvaux, Roger Mar 22, 2012 8853
The political speech of charities in the face of Citizens United: a defense of prohibition. Colinvaux, Roger Mar 22, 2012 26620
Nonprofit legislative speech: aligning policy, law, and reality. Manny, Jill S. Mar 22, 2012 19466
Nonprofits, politics, and privacy. Mayer, Lloyd Hitoshi Mar 22, 2012 20012
Tax planning for parents of college students: help clients form a strategy from the Code's array of options. Beams, Joseph D.; Briggs, John W. Mar 1, 2012 3382
Sec. 402(b) and foreign pension plans. Almeras, Jon Mar 1, 2012 2989
Help clients choose the right charities: many nonprofits operate with tight resources, and some are struggling to survive in the slow economy. Here are ways to determine if the charities your clients support are effectively governed, accountable and fiscally responsible. Brill, Betsy Feb 1, 2012 483
British Columbia provincial sales tax - improvements. Jan 1, 2012 2414
Not so special after all: how Mayo granted the Treasury unfettered rule-making discretion. Graves, Daniel W. Jan 1, 2012 8706
Are your estate and asset protection plans cutting edge? Dec 2, 2011 949
The JFNA's Invisible Jews. Brief article Dec 1, 2011 103
British Columbia provincial sales tax - improvements. Nov 1, 2011 2413
Tax-exempt hospitals and new reporting requirements: CPAs can help clients complete community health needs assessments. Wells, Jean T.; McFadden, Gwendolyn Nov 1, 2011 2331
Form 990 changes implemented in final regs. Nov 1, 2011 670
Taiwanese allowed to apply for VAT refund in Belgium. Li, Judy Brief article Sep 23, 2011 133
Do we value our cars more than our kids? The conundrum of care for children. Strand, Palma Joy Sep 22, 2011 21411
Keeping U.S. trade and international shipping afloat while the global economy sinks: U.S. tax incentives and procedure concerning foreign shipping companies. Lamb, Richard D., III Sep 22, 2011 9280
Supplemental TEI recommendations on Foreign Account Tax Compliance Act. Sep 1, 2011 2245
Using retirement benefits to achieve charitable objectives. Bazley, Thomas E. Sep 1, 2011 2486
Coping with comp: state governors retaliate against unreasonable remuneration at tax-exempt organizations. Collins, Bruce D. Sep 1, 2011 656
Fund advisers: face new registration reporting regs: SEC rules, implementing Dodd-Frank requirements, include" family office" exclusions from Investment Advisers Act of 1940. Gilman, Jeffrey Sep 1, 2011 1787
Diversifying concentrated positions in the most tax-efficient manner. Bakale, Anthony S. Aug 1, 2011 4206
Prohibited transactions wipe out bankruptcy exemption for self-directed IRA. Cooley, Karen M. Aug 1, 2011 509
Navigating the politics of charity: reflections on Aid/Watch Inc v Federal Commissioner of Taxation. Chia, Joyce; Harding, Matthew; O'Connell, Ann Aug 1, 2011 20973
TEI endorses Mobile Workforce State Income Tax Simplification Act. Jul 1, 2011 2568
Common reporting errors on Form 990. Nevius, Alistair M. Jul 1, 2011 450
Long road back for exemption-revoked groups. Hrywna, Mark Jul 1, 2011 553
New form 990: what's confusing filers? Smith, Annette B. Jul 1, 2011 1177
Creating a private foundation to meet charitable goals. Ellentuck, Albert B. Jul 1, 2011 1408
Tax elections & private bargaining. Field, Heather M. Jun 22, 2011 8826
Tax elections & private bargaining. Field, Heather M. Jun 22, 2011 25784
A new twist to an on-going debate about securities self-regulation: it's time to end FINRA's federal income tax exemption. Orenbach, Kenneth B. Jun 22, 2011 7331
A new twist to an on-going debate about securities self-regulation: it's time to end FINRA's federal income tax exemption. Orenbach, Kenneth B. Jun 22, 2011 25241
Promoting pain at the pump. Hoar, William P. Jun 6, 2011 2246
Albany needs to show it's serious in these taxing times. Spinola, Steven May 11, 2011 1097
Supreme Court strengthens power of interpretive Treasury regs. Brandstetter, Patricia May 1, 2011 1248
Engineering industry demands withholding tax exemption. Brief article May 1, 2011 304
Death and taxes: executors beware. Chambers, Valrie Apr 1, 2011 1175
Supreme Court: medical residents not exempt from FICA. Mannino, Laura Lee Apr 1, 2011 876
Out of the sausage grinder come laws, sometimes. Carter, Mark Mar 28, 2011 1100
Supreme Court's Mayo Foundation opinion grants Chevron deference to Treasury regulations. Sloan, Clifford M.; Williams, B. John, Jr.; Foster, David W. Mar 22, 2011 6321
The changing landscape of conservation easements. Durant, Monique O. Mar 1, 2011 9321
Partnership interests aren't simple gifts for charities. Walsh, Dennis Feb 1, 2011 615
Classification of business entities that are not corporations. Ellentuck, Albert B. Feb 1, 2011 1229
Evangelical groups avoid legislation, for now. Hrywna, Mark Feb 1, 2011 808
Five zero rated sectors including textiles to enjoy tax exemption. Brief article Jan 31, 2011 242
Simplo and dynapack set up partnerships in EV application market. Liang, Quincy Brief article Jan 31, 2011 256
A veil of tax exemption?: a proposal for the continuation of federal tax-exempt status for "nonprofit" hospitals. Schirra, Jeremy J. Jan 1, 2011 18109
#3 Obama says he has a tax deal. Bell, Allison Dec 20, 2010 367
Estate must reduce its credit for tax on prior transfers. Reichert, Charles J. Dec 1, 2010 914
Culling the herd: automatic revocations will reshape nonprofits beyond 2011. Moore, Dan Dec 1, 2010 937
Changes to information return filing requirements. Brief article Dec 1, 2010 113
Qualified sponsorship payments and advertising income: analyzing unrelated business taxable income. Schuster, Steven Dec 1, 2010 1377
Massachusetts passes Economic Development Act. Koppel, Michael D. Dec 1, 2010 573
Form 1099 re-do: changes bring new filing requirements, increased penalties. Garverick, J. Patrick Nov 1, 2010 1916
Buying paper: tax implications for purchasing loans at a discount. Dodge, Justin Oct 1, 2010 1414
IRS issues interim report on the colleges and universities compliance project. VanDeveer, Mark A. Oct 1, 2010 882
A new withholding tax created. Smith, James G. Sep 1, 2010 727
Uncovering the covered asset acquisition rules. Kaplan, Joshua S.; Farrell, Jeffrey W.; Shein, Caren S. Sep 1, 2010 10748
IRS notice 2010-51: business 1099s - information reporting under section 6041 for payments to corporations and payments of gross proceeds and with respect to property. Sep 1, 2010 8765
The Foreign Account Tax Compliance Act: taxpayers face more disclosures and potential penalties. Packman, Kevin E.; Rivero, Mauricio D. Aug 1, 2010 3475
New VAT rules regarding international services. Bakale, Anthony S. Aug 1, 2010 1495
Dependency exemption issues for college students. Nichols, Nancy B.; Ferguson, Susan Q.; VanDenburgh, William M. Aug 1, 2010 6444
Stealing money from the JUA: the saga continues. Fitzgerald, Kevin M.; O'Connell, W. Scott; MacDonald, Gordon J. Jul 30, 2010 630
No support for changes at JUA rules hearing. Landrigan, Kevin Jul 30, 2010 633
Tax cut battle in the offing. Jul 26, 2010 1169
All The Tax-Exempt Charities. Tracy, Marc Jul 6, 2010 374
Closing up shop: how to successfully shut down a private foundation. McAllister, Brian P.; Yoder, Timothy R. Jul 1, 2010 3221
Health care business credit explained. Jul 1, 2010 508
A bigger and better market-participant exception? Examining Justice Souter's revison of the market-participant exception to the dormant commerce clause in Department of Revenue of Kentucky v. Davis. Slepnikoff, Lisa M. Jun 22, 2010 15543
QSub bank's tax-exempt bond expense deductible. Schnee, Edward J. Jun 1, 2010 589
Section 1031 Like-kind exchanges and entity considerations. Barnett, Robert S. May 1, 2010 3052
Provena loses its charitable property tax exemption. Gunnarsson, Helen W. May 1, 2010 858
The attack on nonprofit status: a charitable assessment. Hines, James R., Jr.; Horwitz, Jill R.; Nichols, Austin May 1, 2010 20947
The Robertson case: a beneficiary by any other name is still a beneficiary. Lynch, Kristen M.; Griffin, Linda Suzzanne Apr 1, 2010 3682
Reporting requirements for exempt organizations with activities outside the U.S. Klahsen, Rick Apr 1, 2010 2216
Harvard, hedge funds, and tax havens: reforming the tax treatment of investment income earned by tax-exempt entities. Cauble, Emily Mar 22, 2010 25663
Fixed income insecurities: municipal bonds and the erosion of dormant commerce clause scrutiny in Department of Revenue v. Davis. Weiss, Evan S. Mar 22, 2010 10240
FIN 48 or ASC 740: make sure you meet the more likely than not threshold. Morrone, Dennis; Romano, Daniel Mar 15, 2010 1710
Texas bill excludes widows. Walsh, Edith Brief article Mar 1, 2010 146
Voluntary tax payment not exempt from early withdrawal penalty. Schnee, Edward J. Mar 1, 2010 479
Adopting IFRS: guidance for U.S. Entities under IFRS 1. Gornik-Tomaszewski, Sylwia; Jermakowicz, Eva K. Mar 1, 2010 4443
Tax and asset protection benefits afforded Florida domiciliaries. Pratt, David; Stern, Lisa M. Feb 1, 2010 4151
The complications of Fla. Stat. (section) 222.25(4). Does Florida's wildcard exemption allow married debtors to double dip? Shaldjian, Rubina K. Jan 1, 2010 7823
Eliminating the risk to taxpayers: privatizing Fannie Mae and Freddie Mac. Boyle, Elyse Jan 1, 2010 12839
The loss of homestead through rental. Rothenberg, Mark A.; Cannizzaro, Kara L. Jan 1, 2010 5237
Renewable energy tax incentives. Lau, Christopher Jan 1, 2010 1819
Stealth preemption: the IRS's nonprofit corporate governance initiative. Fishman, James J. Jan 1, 2010 22305
Health-care drinks to be exempt from 15% commodity tax. Brief article Dec 31, 2009 308
More tax, less spending and this is just the start ... Howard, Paul Dec 18, 2009 559
AU urges IRS to fix policies regarding church electioneering. Dec 1, 2009 784
The NCAA's lost cause and the legal ease of redefining amateurism. Fitt, Virginia A. Dec 1, 2009 16342
ARRA expands hope scholarship credit. Schuster, Steve C. Dec 1, 2009 948
An overview of major property tax relief measures. Melnik, Steven V. Dec 1, 2009 1481
Cot meets FTB: annual liaison meeting covers timely issues. English, Damien B.M. Dec 1, 2009 757
An update on accounting for uncertainty in income taxes: FASB implementation guidance addresses pass-through entities and tax-exempt not-for-profit organizations. O'Dell, Judith H.; Glotzer, Paul H. Dec 1, 2009 3052
Wisconsin church denied tax break for custodian. Brief article Nov 1, 2009 160
Unrelated child as a qualifying relative. Hopkins, James M. Nov 1, 2009 848
Qualifying child definition amended. Hopkins, James M. Nov 1, 2009 521
Small tax-exempt organization e-postcard requirements finalized. Lovinger, Sarah Nov 1, 2009 731
Dependency exemption for divorced or separated parents. Allison, Ali Nov 1, 2009 831
The "new protectionism" and the American common market. Williams, Norman R.; Denning, Brannon P. Nov 1, 2009 27980
Comments to proposed Canadian legislation on application of goods & services tax to pension expenses and financial institutions: November 10, 2009. Nov 1, 2009 1719
Higgs v. Warrick: lessees of 99-year leases qualify for homestead and save our homes tax exemption purposes. Baskies, Jeffrey A.; Pelzer, John H. Nov 1, 2009 3024
Last-minute estate planning for 2009: focus on the GST. Hoffman, Michael J.R. Oct 1, 2009 6454
Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R]. Maag, Elaine Author abstract Sep 28, 2009 164
International taxation: a guide for academics abroad. Dhanda, Michelle Sep 22, 2009 14628
Full-time medical residents not exempt from FICA. Mannino, Laura Lee Sep 1, 2009 502
IRS moves to alter church investigation and audit procedures. Sep 1, 2009 500
Treatment of grants as nonshareholder contributions to capital. Holets, David J.; Strong, David L. Sep 1, 2009 2585
MOEA proposes tax breaks for EVs in Taiwan. Brief article Aug 20, 2009 261
Revised Form 990: the evolution of governance and the nonprofit world. Green, Julius Aug 1, 2009 2329
Treasury provides roadmap for shift in tax burden. Stromsem, William R. Aug 1, 2009 1261
Association Caucuses participate in Governing Council mid-year meeting. Report Aug 1, 2009 221
Clergy tax rules extend beyond churches. Schloemer, Paul Jul 1, 2009 3733
Estate planning while we sit, watch, and wait. Schulman, Michael David Jul 1, 2009 805
Why do venture capital funds burn research and development deductions? Johnson, Calvin H. Jun 22, 2009 27001
LLCs and nonprofit organizations - for-profits, nonprofits, and hybrids. Keatinge, Robert R. Jun 22, 2009 18335
Ready for FIN 48? A look at the tax positions that must be considered. DeTrane, Joseph S. Jun 1, 2009 2064
Looking through the QSub election. Matejcak, Peter R. May 1, 2009 557
Washington State Legislature Approves Tax Break -- for Newspapers. Brief article Apr 27, 2009 116
Take advantage of the GST exemption today. Sudzius, Linas Apr 6, 2009 966
Stimulus Act eases taxes for individuals, small businesses. Nevius, Alistair M.; Bonner, Paul Apr 1, 2009 1869
Capital contributions increase stock, not loan basis. Reichert, Charles J. Apr 1, 2009 710
Location tax incentive not federal taxable income. Elzweig, Brian; Chambers, Valrie Apr 1, 2009 769
Democrats keep exemption. Haynes, Jennifer; Ford, Allen Apr 1, 2009 669
Transfers between controlled entities can provide surprises under Sec. 512(b)(13). Lowenthal, David Apr 1, 2009 1544
A Malthusian analysis of the socalled dynasty trust. Turnier, William J.; Harrison, Jeffery L. Mar 22, 2009 16344
The redesigned form 990: advising nonprofit organizations. Wyllie, Bonnie M. Mar 1, 2009 3800
New single-member LLC reporting requirements. Nevius, Alistair M. Mar 1, 2009 666
Reporting unrelated business income. Patton, Travis; Bishop, Jocelyn Feb 1, 2009 2560
Illinois estate tax planning in 2009 and beyond: for persons dying in 2009 and later, the Illinois estate tax is further decoupled from (but still tethered to) the federal estate tax. Estate plans should now provide the flexibility to deal with this dilemma. This article discusses the options and makes the case for an Illinois QTIP. Gehlbach, Gary R.; Vivian, Emily R. Feb 1, 2009 2841
Dependency status for a child of divorced or separated parents. Gaffney, Dennis J.; Geekie, John T.; Smith-Gaffney, Maureen H. Feb 1, 2009 5541
"Sit down and count the cost": a framework for constitutionally enforcing the 501(c)(3) campaign intervention ban. Leff, Benjamin M. Jan 1, 2009 26998
Unraveling the mysteries of the Florida exemptions for life insurance and annuity contracts. Gopman, Jonathan E.; Turko, Matthew N.; Hujsa, Howard M. Jan 1, 2009 3648
VEBA's excess set-aside is UBI. Schnee, Edward J. Jan 1, 2009 598
No good deed goes unpunished. Reichert, Charles J. Jan 1, 2009 641
Medical residents not subject to FICA. Earles, Melanie J. Jan 1, 2009 513
Tax-exempt status for televangelist's jet denied. Brief article Jan 1, 2009 184
Do nonprofit hospitals provide community benefit? A critique of the standards for proving deservedness of federal tax exemptions. Folkerts, Laura L. Jan 1, 2009 16365
Federal Home Loan Banks letters of credit for tax-exempt bonds. Wallace, Mike; Miller, Bill Dec 22, 2008 620
Checkmating church politicking: Americans United battles a bishop and religious right pawns over pulpit partisanship. Boston, Rob Dec 1, 2008 1508
Unraveling the mysteries of the Florida exemptions for life insurance and annuity contracts. Gopman, Jonathan E.; Turko, Matthew N.; Hujsa, Howard M. Dec 1, 2008 5661
Changes to Form 990 reflect IRS policy goals. Temkin, Lior Dec 1, 2008 1105
IRS provides guidance on pre-ownership change capital contributions. Cook, Mark G. Dec 1, 2008 648
The case for an intentionally defective grantor trust. Pressey, Ora; Morrisset, John W.; Nightingale, Richard A. Nov 1, 2008 1472
IRS releases new draft instructions to Form 990. Leggiero, Heather Nov 1, 2008 1006
Guidance on S corporation life insurance premiums raises questions. Walsh, Kevin J. Nov 1, 2008 955
Housing Act contains tax provisions. Nevius, Alistair M. Oct 1, 2008 1476
The new student tax. Starkman, Jay Oct 1, 2008 1383
Rules clarified for claiming the exemption (and related tax breaks) for children of divorced parents. Chambers, Valrie Oct 1, 2008 819
Ohio clergy call for IRS action against Religious Right pulpit politicking project. Oct 1, 2008 717
Catholic hospital in Illinois may lose tax exemption. Brief article Oct 1, 2008 152
Educational property tax exemption available only to learning institutions and entities operating on their behalf. Sep 22, 2008 328
Comment on Yin, reforming the taxation of foreign direct investment by U.S. taxpayers. Avi-Yonah, Reuven S. Sep 22, 2008 1439
Individual taxation report. Cook, Ellen D.; Covington, Sabrina; Horn, Jonathan; Musacchio, Michelle; Nellen, Annette; Neuschwand Sep 1, 2008 3968
Nonprofit publishing: how to treat advertising activities by a tax-exempt organization. Berger, Harvey J.; Goller, D. Greg; Winter, William Sep 1, 2008 1309
Political interventions actions tax-exempt organizations should avoid. Lewis, Judy D.; Lynn, Quepha Jun 1, 2008 2372
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
Revised 2008 Form 990 requires current action. Underwood, Joyce May 1, 2008 562
U.S. withholding tax imposed on foreign tax-exempt organizations. Karges, Martin; Krueger, Anne May 1, 2008 1252
Preaching tax compliance. Starkman, Jay Apr 1, 2008 909
Advising private foundations: despite their administrative and regulatory complexity, these philanthropic vehicles are taking off. McAllister, Brian P.; Yoder, Timothy R. Apr 1, 2008 3587
Churches and campaign activity: analysis under tax and campaign finance laws. Lunder, Erika; Whitaker, L. Paige Report Apr 1, 2008 6410
Charity's commercial use of property to fund charitable activities does not render it ineligible for an exemption. Weinberger, Alan M. Mar 22, 2008 464
Family limited partnerships: the year in review. Pratt, David; Goldberger, Scott L. Mar 1, 2008 4206
Deciphering the code. Schnee, Edward J. Feb 1, 2008 561
Donor-advised funds: preparing for closer scrutiny: more restrictions may await this popular way to give. Tarlson, Nick G. Jan 1, 2008 2194
FICA for medical residents splits circuits. Mannino, Laura Lee Jan 1, 2008 367

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