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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

    Diversifying Concentrated Positions in the Most Tax-Efficient Manner

    Article This item explores techniques that may be used to the advantage of investors wishing to diversify concentrated securities positions in a tax-efficient manner
    Published on August 01, 2011

    Focus on Tax Avoidance Leads to Changes in Foreign Reporting Requirements

    Article The use of information reporting to prevent tax avoidance has been a major focus of the current administration and the IRS
    Published on September 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

    IRS Proposes New Tax Return Preparer Standards

    Article The IRS released a list of recommendations calling for the registration, testing, and continuing education of currently unregulated tax return preparers
    Published on May 01, 2010

    Tax Increases Contained in State Ballot Initiatives Soundly Rejected

    Article On November 2, 2010, the midterm elections featured several ballot initiatives dealing with state tax matters. In most instances, voters rejected initiatives to the extent that they would raise taxes, implicitly requesting that their governments look for alternative means to solve their states’ budget...
    Published on February 01, 2011

    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

    Unrealized Built-in Gains and Losses Under Sec. 382 and the Tax Accounting Rules

    Article Do not forget to consider the tax accounting method rules (for accrued income or expense items) when dealing with Sec. 382
    Published on November 01, 2010

    Planning for the Unearned Income Medicare Contribution Tax

    Article The unearned income Medicare contribution tax is scheduled to come to life at the end of next year, and it may have a significant impact on some taxpayers
    Published on August 01, 2011

    Dismissal of Tax-Driven Bankruptcy Plan Affirmed

    Article The Seventh Circuit affirmed a bankruptcy court’s refusal to confirm a bankruptcy plan and its dismissal of the bankruptcy proceeding because the principal purpose was to avoid taxes. The court said the filing was in bad faith and did not serve the proper purpose of bankruptcy law
    Published on August 01, 2010

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