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    Trends in Sales and Use Tax for Remote Sellers

    Article Click-through or affiliate nexus legislation has become a popular way for states to require certain remote sellers (i.e., internet vendors) to collect sales or use tax on their sales to in-state residents.
    Published on February 01, 2013

    Accounting Trends & Techniques Products

    Publication A description of publications available in the Accounting Trends & Techniques series
    Published on July 18, 2014

    Recent Trends and Developments in Sales and Use Taxation

    Article Business taxpayers can expect their indirect tax expenses, from both tax outlay and cost of compliance standpoints, to increase over the next year as the state fiscal environment remains bleak.
    Published on December 01, 2008

    Split Widens as Courts Hold Basis Overstatement Is Not Income Omission

    Article The ongoing controversy over whether a taxpayer’s overstatement of basis triggers a six-year statute of limitation period continues as the Fourth Circuit and Fifth Circuit both held within days of each other that the extended period does not apply. These decisions are at odds with a Seventh Circuit opinion issued
    Published on April 01, 2011

    General Guidance for Accountants and Auditors

    Publication A description of publications available on general corporations.
    Published on September 30, 2014

    Decedent Did Not Have an Ownership Interest in Companies

    Article The Tax Court held that based on the facts and circumstances a decedent, who had been actively and significantly involved in managing a group of companies, did not have an ownership interest in the companies at his death for estate tax purposes.
    Published on July 01, 2010

    Temporary Regs. Held Invalid

    Article The Tax Court held that temporary regulations the IRS issued after an earlier adverse decision did not apply to that case and that the temporary regulations were invalid because they were contrary to the Supreme Court’s opinion in Colony, Inc., 357 U.S. 28 (1958).
    Published on July 01, 2010

    Lack of Control Does Not Except Owners from Trust Fund Recovery Penalty

    Article The owners of a company who had delegated payroll functions to a separate payroll company they owned but did not operate were liable for trust fund recovery penalties because they were responsible persons both before and after the withholding taxes that were the basis of the penalties accrued.
    Published on June 01, 2011

    Contribution Deduction Denied for Gifts to Family Public Charity

    Article The Tax Court denied a taxpayer’s claim for a deduction for a contribution of stock to a charitable foundation that the foundation used to set up a family public charity account in which the taxpayer’s contribution was segregated for investment and future distribution at the taxpayer’s discretion.
    Published on April 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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