February

    The Tax Adviser February 2011 

     

     

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    False Tax Returns, Mail Fraud, and Money Laundering

    Article The Third Circuit Court of Appeals may have opened the door to a new approach that could result in significantly increased criminal penalties for taxpayers who file false returns. Taxpayers who mail or e-file their tax returns and knowingly understate their taxable income thereon may be exposing themselves to the
    Published on April 02, 2014

    False Tax Returns, Mail Fraud, and Money Laundering

    Article The Third Circuit Court of Appeals may have opened the door to a new approach that could result in significantly increased criminal penalties for taxpayers who file false returns. Taxpayers who mail or e-file their tax returns and knowingly understate their taxable income thereon may be exposing themselves to the
    Published on April 02, 2014

    The Gross Income Requirement for Trusts Charitable Deductions

    Article The author reviews the gross income requirement for charitable deductions taken by trusts.
    Published on February 14, 2011

    The Gross Income Requirement for Trusts Charitable Deductions

    Article The author reviews the gross income requirement for charitable deductions taken by trusts.
    Published on February 14, 2011

    EGTRRA and JGTRRA Tax Rates Extended for Two Years in Lame Duck Session

    Article The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 has provisions from four of the five tax areas that were considered to be important for Congress to address during its “lame duck” session: the estate tax, expiring tax cuts, expired tax provisions, and the alternative minimum tax (AMT).
    Published on February 03, 2011

    EGTRRA and JGTRRA Tax Rates Extended for Two Years in Lame Duck Session

    Article The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 has provisions from four of the five tax areas that were considered to be important for Congress to address during its “lame duck” session: the estate tax, expiring tax cuts, expired tax provisions, and the alternative minimum tax (AMT).
    Published on February 03, 2011

    The Tax Adviser February 2011

    Article
    Published on February 01, 2011

    The Tax Adviser February 2011

    Article
    Published on February 01, 2011

    Current Developments in Partners and Partnerships

    Article This article reviews and analyzes recent rulings and decisions involving partnerships. The discussion covers developments in partnership formation, debt and income allocations, distributions, passive activity losses, and basis adjustments during the period November 1, 2009–October 31, 2010.
    Published on February 01, 2011

    Current Developments in Partners and Partnerships

    Article This article reviews and analyzes recent rulings and decisions involving partnerships. The discussion covers developments in partnership formation, debt and income allocations, distributions, passive activity losses, and basis adjustments during the period November 1, 2009–October 31, 2010.
    Published on February 01, 2011

    AICPA National Tax Conference Hosts Senior IRS Executives

    Article The AICPA hosted a number of senior IRS executives at the institute’s National Tax Conference on October 26, 2010. This item gives an overview of the policies or programs that these speakers discussed, which will have a significant impact on the practices of CPA members and their clients.
    Published on February 01, 2011

    AICPA National Tax Conference Hosts Senior IRS Executives

    Article The AICPA hosted a number of senior IRS executives at the institute’s National Tax Conference on October 26, 2010. This item gives an overview of the policies or programs that these speakers discussed, which will have a significant impact on the practices of CPA members and their clients.
    Published on February 01, 2011

    Learning Tax with Flowcharts

    Article This column provides instructors with step-by-step instructions to minimize their start-up time when assigning flowchart construction to their students.
    Published on February 01, 2011

    Learning Tax with Flowcharts

    Article This column provides instructors with step-by-step instructions to minimize their start-up time when assigning flowchart construction to their students.
    Published on February 01, 2011

    Planning Considerations When Converting a C Corporation to an LLC

    Article The authors discuss when shareholders should consider a conversion from a C corporation to an LLC. Possible disadvantages are explored, and tax costs and benefits are assessed.
    Published on February 01, 2011

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