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    Defending R&D Credits

    Article This article highlights and analyzes some recent decisions concerning the research and development (R&D) tax credit and IRS administrative practices when auditing R&D credit claims, most notably the Union Carbide decision in the Tax Court
    Published on May 01, 2010

    Potential Implication of Recent Sec. 469 Court Decisions for Self-Employment Tax Rules

    Article For purposes of self-employment taxes, many members of LLCs have treated themselves as limited partners and have therefore reported that their distributive share of income was not subject to self-employment tax under Sec...
    Published on July 01, 2010

    FIN 48 and Tax Return Disclosure

    Article This item provides a brief overview of the FIN 48 requirements, an update on the IRS plans, and some observations on the dynamics created among an engagement’s auditors, tax preparers, and client personnel resulting from these new rules
    Published on August 01, 2010

    A Blended Approach to Teaching Tax Writing Skills

    Article This column describes how a group of tax professionals, one of whom is also an adult learning specialist, collaborated with a writing consultant to create a distinctive training experience for CPAs on how to write for the...
    Published on May 01, 2011

    A Little-Known Tax Benefit The Gift of Inventory

    Article Tax incentives are available for contributions of inventory for the care of the ill, needy, or infants, but many taxpayers may be unaware of them. This item outlines the current...
    Published on June 01, 2010

    Sale Versus Loan A Current Development in Tax Ownership

    Article The characterization of a transaction as a sale has significant tax implications. The Calloway case rules on if and when a taxpayer sold his stock upon entering into an agreement, which purported to be a nonrecourse loan. This item summarizes...
    Published on February 01, 2011

    Tax Court Again Holds That Innocent Spouse Relief Limit Is Invalid

    Article Despite being overruled by the Seventh Circuit in an earlier case, the Tax Court has again held that the regulatory two-year limitation period for filing a claim for equitable innocent spouse relief under Sec. 6015(f) is invalid. This item assesses...
    Published on November 01, 2010

    Tax Professionals Making the Difference

    Article The importance of business development to tax professionals
    Published on December 01, 2010

    IRS Taking Firm Approach to Ozone-Depleting Chemical Excise Tax Compliance

    Article The IRS has recently reinvigorated its examination of the ozone-depleting chemicals tax, adopted a strict interpretation of the regulations, and instituted a laboratory testing program to detect ODCs in printed circuit boards
    Published on July 01, 2010

    Health Care Reform Adds New Taxes

    Article The Patient Protection and Affordable Care Act (the Patient Protection Act) and the Health Care and Education Reconciliation Act of 2010 (the Reconciliation Act) add a number of new taxes and make various other revenue-increasing changes to the Code in order to help finance health care reform
    Published on May 01, 2010

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