August

    The Tax Adviser August 2011 

     

     

     

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    When Is a U.S. LLC a Partnership for U.S. and U.K. Tax Purposes

    Article U.S. LLCs have become the preferred business entity in many situations because their members get both legal liability protection while being taxed in the United States as a partnership. This item examines how profits and losses of a U.S. LLC will be taxed on a U.K. resident’s U.K. tax return.
    Published on October 23, 2013

    When Is a U.S. LLC a Partnership for U.S. and U.K. Tax Purposes

    Article U.S. LLCs have become the preferred business entity in many situations because their members get both legal liability protection while being taxed in the United States as a partnership. This item examines how profits and losses of a U.S. LLC will be taxed on a U.K. resident’s U.K. tax return.
    Published on October 23, 2013

    Claiming Bonus Depreciation on Self-Constructed Long Production Period Assets

    Article This item discusses the process of claiming bonus depreciation on self-constructed long production period assets, with a  focus on how the taxpayer can determine how the binding contract rules and placed-in-service rules apply to particular projects.
    Published on July 13, 2012

    Claiming Bonus Depreciation on Self-Constructed Long Production Period Assets

    Article This item discusses the process of claiming bonus depreciation on self-constructed long production period assets, with a  focus on how the taxpayer can determine how the binding contract rules and placed-in-service rules apply to particular projects.
    Published on July 13, 2012

    2010 Best Article Award

    Article Announcement of the winner of the Tax Adviser's 2010 Best Article Award.
    Published on July 12, 2012

    2010 Best Article Award

    Article Announcement of the winner of the Tax Adviser's 2010 Best Article Award.
    Published on July 12, 2012

    S Corporation Shareholder Compensation How Much Is Enough

    Article This article looks at recent court decisions regarding S corporation shareholder reasonable compensation that provide helpful guidance on how an adviser can determine what is reasonable compensation.
    Published on April 20, 2012

    S Corporation Shareholder Compensation How Much Is Enough

    Article This article looks at recent court decisions regarding S corporation shareholder reasonable compensation that provide helpful guidance on how an adviser can determine what is reasonable compensation.
    Published on April 20, 2012

    Codification of Economic Substance Affects All Tax Practitioners

    Article This column discusses uncertainty surrounding the codification of the economic substance doctrine and explores selected areas of impact on CPAs’ professional obligations and practice.
    Published on January 13, 2012

    Codification of Economic Substance Affects All Tax Practitioners

    Article This column discusses uncertainty surrounding the codification of the economic substance doctrine and explores selected areas of impact on CPAs’ professional obligations and practice.
    Published on January 13, 2012

    No Reasonable Cause for $3.4 Million Omission from Income

    Article The Tax Court held that a taxpayer did not have reasonable cause for omitting from income $3.4 million from the termination of a swap transaction that was reported to him on a Form 1099.
    Published on January 13, 2012

    No Reasonable Cause for $3.4 Million Omission from Income

    Article The Tax Court held that a taxpayer did not have reasonable cause for omitting from income $3.4 million from the termination of a swap transaction that was reported to him on a Form 1099.
    Published on January 13, 2012

    Charitable Deduction Allowed for Expenses of Cat Rescue Organization Volunteer

    Article The Tax Court allowed a taxpayer to take a charitable deduction for expenses she incurred while taking care of cats for a charitable organization dedicated to cat neutering and rescue because her expenses were incident to services provided to a charitable organization.
    Published on January 13, 2012

    Charitable Deduction Allowed for Expenses of Cat Rescue Organization Volunteer

    Article The Tax Court allowed a taxpayer to take a charitable deduction for expenses she incurred while taking care of cats for a charitable organization dedicated to cat neutering and rescue because her expenses were incident to services provided to a charitable organization.
    Published on January 13, 2012

    IRS Removes Form 5472 Duplicate Filing Requirement

    Article The IRS has issued temporary and proposed regulations to remove the duplicate filing requirement for Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business.
    Published on January 13, 2012

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