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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 January 31, 2013

    Accounting Trends & Techniques Products

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

    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 June 16, 2011

    General Guidance for Accountants and Auditors

    Publication A description of publications available on general corporations.
    Published on November 01, 2013

    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 May 03, 2010

    Overpayment Interest Accrues on First-Time Homebuyer Credit

    Article The Office of Chief Counsel (OCC) advised that the Sec. 6111 general interest rules applicable to overpayments of tax apply to the first-time homebuyer credit.
    Published on January 28, 2011

    Request for Accounting Method Change for Prepaid Expenses Denied

    Article The Tax Court held that the IRS’s denial of a request for a change in accounting method that the taxpayer made outside the effective dates of the relevant regulations and revenue procedure was not an abuse of discretion.
    Published on June 30, 2011

    Energy Star Rebates Reduce Basis

    Article The Office of Chief Counsel (OCC) advised that a taxpayer should treat a rebate for purchasing an Energy Star product as a reduction of the basis of the product purchased and not as income.
    Published on January 28, 2011

    Decedent Did Not Retain Possession and Enjoyment of Entire Property

    Article The Second Circuit held that the Tax Court clearly erred in finding that the terms of an implied agreement between a decedent and her son provided that the decedent would retain enjoyment of the entirety of a 49% share in a Manhattan brownstone that she had given to the son
    Published on October 05, 2010

    IRS Gives Limited Guidance on Economic Substance

    Article The IRS has provided indications of its plans regarding the codified economic substance doctrine and the enhanced penalty for transactions lacking economic substance in formal guidance to taxpayers and its examiners, as well as in informal statements made by IRS representatives.
    Published on December 01, 2010

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