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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 September 26, 2014

    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 May 03, 2010

    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 September 25, 2014

    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 October 04, 2011

    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

    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

    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 June 16, 2011

    Day-Trading Losses Are Dissipation of Assets

    Article The Tax Court held that a taxpayer’s losses from a period of day-trading activity constituted a dissipation of assets that the IRS could take into account in determining whether to accept the taxpayer’s offer in compromise.
    Published on July 20, 2011

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