April

    The Tax Adviser April 2013 

    Photo by Siri Stafford/Photodisc/Thinkstock Articles

    Protecting Communications and Documents From IRS Summons Enforcement
    Linda Burilovich

    Bankruptcy and the Trust Fund Recovery Penalty
    Steven T. Petra and Nina T. Dorata

    Recently Issued Sec. 108(e)(8) Regulations: Liquidation Value Safe Harbor
    John R. McGowan, Troy Luh, and Douglas Murphy

    Advertisement

     

     

     

    Open Hide documents in this section

    Page  1 2 3 4
    Showing results 1 - 15 of 52
    Order by:


    The Tax Adviser April 2013

    Publication Articles Protecting Communications and Documents From IRS Summons Enforcement Linda Burilovich Bankruptcy and the Trust Fund Recovery Penalty
    Published on September 16, 2013

    The Tax Adviser April 2013

    Publication Articles Protecting Communications and Documents From IRS Summons Enforcement Linda Burilovich Bankruptcy and the Trust Fund Recovery Penalty
    Published on September 16, 2013

    Protecting Communications and Documents From IRS Summons Enforcement

    Article This article examines the rules and definitions that form the basis for the practitioner-client and the work product privileges and identifies certain measures that can increase the protection of sensitive client information.
    Published on April 01, 2013

    Protecting Communications and Documents From IRS Summons Enforcement

    Article This article examines the rules and definitions that form the basis for the practitioner-client and the work product privileges and identifies certain measures that can increase the protection of sensitive client information.
    Published on April 01, 2013

    Deducting S Corporation Losses to Extent of Shareholder Basis

    Article An S corporation shareholder reports corporate income or loss on the personal income tax return for the year in which the corporate year ends; losses or deductions passed through to the shareholder first reduce stock basis, then loss amounts are applied against debt basis.
    Published on April 01, 2013

    Check-the-Box A Trap for the Unwary

    Article It has never been easier to effect the choice of operating as a sole proprietorship, partnership, or corporation for federal income tax purposes; however, sometimes unforeseen problems can result.
    Published on April 01, 2013

    Check-the-Box A Trap for the Unwary

    Article It has never been easier to effect the choice of operating as a sole proprietorship, partnership, or corporation for federal income tax purposes; however, sometimes unforeseen problems can result.
    Published on April 01, 2013

    Deducting S Corporation Losses to Extent of Shareholder Basis

    Article An S corporation shareholder reports corporate income or loss on the personal income tax return for the year in which the corporate year ends; losses or deductions passed through to the shareholder first reduce stock basis, then loss amounts are applied against debt basis.
    Published on April 01, 2013

    IRS Proposes Employer Play-or-Pay Regulations Under Health Care Reform

    Article The  IRS issued proposed regulations on the employer shared-responsibility provisions under Sec. 4980H, sometimes referred to as the “play-or-pay” rule.
    Published on April 01, 2013

    IRS Proposes Employer Play-or-Pay Regulations Under Health Care Reform

    Article The  IRS issued proposed regulations on the employer shared-responsibility provisions under Sec. 4980H, sometimes referred to as the “play-or-pay” rule.
    Published on April 01, 2013

    International Tax Issues for Newly Multinational Corporations A Due-Diligence Perspective

    Article A taxpayer that ventures into international business by acquiring a multinational target may encounter a number of tax issues that could result in significant unanticipated tax liabilities.
    Published on April 01, 2013

    Incorporating an Insolvent Partnership Availability of the Insolvency Exclusion

    Article Incurring COD income at the partnership level may provide significantly different, and potentially detrimental, tax results to owners in a partnership than would incurring COD income at the corporate level.
    Published on April 01, 2013

    International Tax Issues for Newly Multinational Corporations A Due-Diligence Perspective

    Article A taxpayer that ventures into international business by acquiring a multinational target may encounter a number of tax issues that could result in significant unanticipated tax liabilities.
    Published on April 01, 2013

    Incorporating an Insolvent Partnership Availability of the Insolvency Exclusion

    Article Incurring COD income at the partnership level may provide significantly different, and potentially detrimental, tax results to owners in a partnership than would incurring COD income at the corporate level.
    Published on April 01, 2013

    New Decanting Statutes Offer Road Map for Escaping Fiduciary Tax and Updating Trust Terms

    Article As trust decanting statutes proliferate, federal and state taxing authorities must wrestle with the income, estate, and gift tax issues raised by decanting.
    Published on April 01, 2013

    Page  1 2 3 4
    Showing results 1 – 15 of 52
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.