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    Community Property Rules and Registered Domestic Partners

    Article Several community property states have laws that allows same-sex couples to establish registered domestic partnerships, which create a number of unique federal tax issues
    Published on March 18, 2013

    Income Splitting Issues and Opportunities

    Article Tax law generally prohibits a parent from shifting income from personal services to a child; however, a parent can in some cases effectively shift income to a child by transferring income...
    Published on January 28, 2011

    Regulations Provide Guidance on Child and Dependent Care Credit

    Article Sec. 21 was enacted to provide families with a tax benefit to help them stay in the workplace—a nonrefundable child and dependent care tax credit for employment-related expenses for the care of certain qualifying...
    Published on May 10, 2010

    IRS Revamps Lien Procedures to Help Struggling Taxpayers

    Article The IRS has revised its tax lien filing practices and provisions.
    Published on April 20, 2012

    DINGs, DAPTs, and Tax Planning With Self-Settled Trusts

    Article This item looks at a trust-planning strategy that has received greater attention recently—an arrangement that can allow trust income to avoid state income taxes.
    Published on July 31, 2014

    Background and Methods of Integrative Tax Practice

    Article CPAs must assess the methods, skills, and tools needed for family practice to better integrate clients’ most important personal finance concerns
    Published on March 13, 2013

    The Changing Landscape of Conservation Easements

    Article Conservation easements are some of the most effective tools available to ensure permanent conservation of privately held land in the United States. This article discusses federal income tax benefits from the creation of conservation easements.
    Published on May 03, 2011

    Scope of Foreign Trust Provisions in the HIRE Act

    Article This article analyzes the foreign trust provisions of the HIRE Act and offers some practical guidance for practitioners to consider in their development of best practice procedures.
    Published on January 28, 2011

    Significant Recent Developments in Estate Planning (Part I)

    Article This article examines developments in estate, gift, and generation-skipping tax planning and compliance between June 2009 and May 2010.
    Published on January 28, 2011

    Individual Taxation Digest of Recent Developments Part I

    Article This article is Part I of a two-part article covering recent developments affecting taxation of individuals, including regulations, cases, and IRS guidance.
    Published on February 28, 2014

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