March

    The Tax Adviser March 2012 

    Articles

    The S Corporation Built-In Gains Tax: Commonly Encountered Issues
    Kevin D. Anderson

    When Is Form 8283 Required to Be Filed?
    Michael V. Schaefer, Elizabeth C. Connor, Douglas M. Laufer, and Gregory Clifton

    Individual Taxation Developments
    Ellen Cook, Karl L. Fava, Edward A. Gershman, Janet C. Hagy, Jonathan Horn, Daniel T. Moore, Annette Nellen, Dennis Newman, Teri E. Newman, Kenneth L. Rubin, and Amy M. Vega

     

     

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    The Tax Adviser March 2012

    Article Articles The S Corporation Built-In Gains Tax: Commonly Encountered Issues Kevin D. Anderson When Is Form 8283 Required to Be Filed? Michae
    Published on September 16, 2013

    The Tax Adviser March 2012

    Article Articles The S Corporation Built-In Gains Tax: Commonly Encountered Issues Kevin D. Anderson When Is Form 8283 Required to Be Filed? Michae
    Published on September 16, 2013

    The S Corporation Built-In Gains Tax Commonly Encountered Issues

    Article This article examines five issues corporations commonly encounter in complying with the built-in gains tax.
    Published on April 19, 2013

    The S Corporation Built-In Gains Tax Commonly Encountered Issues

    Article This article examines five issues corporations commonly encounter in complying with the built-in gains tax.
    Published on April 19, 2013

    Impact of Millennials on CPA Firms

    Article As members of the Millennial generation continue to enter the workforce, CPA firms will increasingly need to focus on how to successfully attract, motivate, develop, and retain these individuals.
    Published on March 18, 2013

    Impact of Millennials on CPA Firms

    Article As members of the Millennial generation continue to enter the workforce, CPA firms will increasingly need to focus on how to successfully attract, motivate, develop, and retain these individuals.
    Published on March 18, 2013

    ODC Tax Liability and Audit Information Cannot Be Disclosed

    Article The Federal Circuit held that audit tests and related information of third-party taxpayers pertaining to the assessment of the ozone-depleting chemicals excise tax was return information not subject to disclosure under Sec. 6103(a).
    Published on March 18, 2013

    ODC Tax Liability and Audit Information Cannot Be Disclosed

    Article The Federal Circuit held that audit tests and related information of third-party taxpayers pertaining to the assessment of the ozone-depleting chemicals excise tax was return information not subject to disclosure under Sec. 6103(a).
    Published on March 18, 2013

    Banks Are Lenders to Partnership, Not Partners

    Article The Second Circuit held that two banks were lenders to a partnership, not partners in the partnership under Sec. 704(e)(1).
    Published on March 18, 2013

    Banks Are Lenders to Partnership, Not Partners

    Article The Second Circuit held that two banks were lenders to a partnership, not partners in the partnership under Sec. 704(e)(1).
    Published on March 18, 2013

    Sec. 402(b) and Foreign Pension Plans

    Article Cross-border transfers of employees affect their pension plans and other deferred compensation arrangements. In some of these instances, some or all of the amounts may be subject to U.S. taxation.
    Published on March 18, 2013

    Sec. 402(b) and Foreign Pension Plans

    Article Cross-border transfers of employees affect their pension plans and other deferred compensation arrangements. In some of these instances, some or all of the amounts may be subject to U.S. taxation.
    Published on March 18, 2013

    U.S. Sandwich Structures in the International Inbound Context

    Article When a foreign multinational operates in the United States through a U.S. group that has underlying foreign operations—a “U.S. sandwich structure”—repatriating the U.S. group’s foreign earnings often results in tax inefficiencies.
    Published on March 18, 2013

    U.S. Sandwich Structures in the International Inbound Context

    Article When a foreign multinational operates in the United States through a U.S. group that has underlying foreign operations—a “U.S. sandwich structure”—repatriating the U.S. group’s foreign earnings often results in tax inefficiencies.
    Published on March 18, 2013

    Family Investment Partnerships All the Perks

    Article Family investment partnerships are frequently used to manage and control multigenerational family wealth and may result in significant economic and tax benefits.
    Published on March 18, 2013

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