The Tax Adviser 2010 

     

     

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    Case Studies for Book-Tax Differences in the Classroom

    Article The authors discuss how to most effectively cover book-tax differences in financial accounting and tax courses and how to prepare accounting graduates for this type of work in the profession.
    Published on August 23, 2013

    Tax Return Due Diligence Basic Considerations

    Article This article examines the rules of due diligence and the importance of tax professionals understanding these rules and proactively adapting to them in a practical manner.
    Published on August 23, 2013

    Current Corporate Income Tax Developments (Part II) - 2010

    Article During 2009, numerous state statutes were added, deleted, or modified; court cases were decided; regulations were proposed, issued, and modified; and bulletins and rulings were issued, released, and withdrawn. This article covers some of the more important developments in apportionment, unitary groups/filing methods, administration, flowthrough entities, and other significant corporate
    Published on January 08, 2013

    The Tax Cost of Hot Assets upon the Disposition of a Partnership Interest

    Article A disposition of a partner’s interest in an entity that holds hot assets may convert long-term capital gain to ordinary income or in certain cases may force the partner to recognize ordinary income offset by a nonutilizable capital loss upon the disposition.
    Published on July 13, 2012

    New VAT Rules Regarding International Services

    Article This item focuses on recent European Union (EU) VAT legislative changes and how they will affect the provision of international services.
    Published on July 13, 2012

    The Qualified Therapeutic Discovery Project Tax Credit and Grant

    Article Included in the 2010 Patient Protection and Affordable Care Act are a few new income tax credits. In particular, there is one that many new startups and growing health care industry enterprises may benefit from—the qualifying therapeutic discovery project credit (Sec. 48D).
    Published on July 13, 2012

    Analyzing the Tax Implications of Grants Received for Investment Tax CreditEligible Property

    Article The recent availability of grants in lieu of the production tax credit (Sec. 45) and the investment tax credit (Sec. 48) has become a well-documented source of funding for the installation of certain energy property.
    Published on July 13, 2012

    Sec. 465 Traps for the Unsuspecting S Corporation Shareholder

    Article Without proper planning, the at-risk rules set out in Sec. 465 can limit the amount of deductible S corporation losses.
    Published on July 29, 2011

    Best Article Award

    Article The winner of The Tax Adviser’s 2009 Best Article Award is John C. Zimmerman, associate professor of accounting at the University of Nevada, Las Vegas, for his article “Deducting Losses for Defrauded Investors” in the July 2009 issue.
    Published on July 14, 2011

    Sec. 199 Domestic Production Activities Deduction

    Article Since 2004, Sec. 199 has allowed as a deduction a percentage of qualifying production expenses, with “production” defined broadly and requiring only that it take place “in significant part” within the United States.
    Published on May 03, 2011

    The Accuracy-Related Penalty (Part II)

    Article This article discusses the Sec. 6664 reasonable cause and good-faith defense to the Sec. 6662 penalty.
    Published on April 27, 2011

    Dependency Exemption Issues for College Students

    Article Parents and tax professionals can no longer assume that a college student will remain a dependent of the parent until he or she graduates. With the variety of funding sources students use to pay for the ever-increasing cost of higher education, many are likely to provide over one-half of their
    Published on April 27, 2011

    Tax Benefits for Education

    Article An array of tax benefits are available to taxpayers, including income exclusions for educational assistance, scholarships, and distributions from qualified tuition plans and educational IRAs, as well as credits for tuition and certain education-related expenses and a deduction for tuition payments.
    Published on April 27, 2011

    The Accuracy-Related Penalty (Part I)

    Article This two-part article addresses the Sec. 6662 accuracy-related penalty and the defenses available to taxpayers. Part I provides an overview of the various bases upon which a Sec. 6662 penalty can be imposed.
    Published on April 27, 2011

    Taxation of LLC Members as General Partners

    Article In recent decisions, courts have held that interests in an LLC that elects to be treated as a partnership for federal income tax purposes should not be treated as limited partnership interests per se.
    Published on January 28, 2011

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