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    Tax Consequences of the Rush for Natural Gas in the Appalachians

    Article This item provides an overview of some areas of taxation that taxpayers and their advisers must consider to ensure the most favorable terms if their clients are approached by an energy company seeking a land lease and royalty agreement.
    Published on May 02, 2010

    Generations of Wealth in Marcellus Shale

    Article Many in the Marcellus shale areas are being faced with difficult financial decisions due to the newfound wealth associated with the sudden interest in the Marcellus formation.
    Published on August 01, 2010

    Sales Tax Incentives Available for Manufacturing and Energy Companies in Numerous States

    Article Many states offer sales tax exemptions to companies that manufacture or are involved in the production or processing of oil and gas.
    Published on July 31, 2013

    Now Is the Time for Your Clients to Make Good on Their Back-Taxes

    Article It’s been almost 25 years since the last Philadelphia Tax Amnesty. For tax delinquents who miss this one, there will never be another. Sponsored by Philadelphia Tax Amnesty For the first time since 1986, the City of Philadelphia is offering individuals a
    Published on January 28, 2011

    QSub Election Does Not Increase Shareholder Stock Basis

    Article The Tax Court held that shareholders of an S corporation improperly increased the adjusted basis of their S corporation stock when the S corporation made a QSub election for its wholly owned C corporation subsidiary.
    Published on July 31, 2013

    AICPA Exposes SSTS Draft

    Article On November 26, the AICPA's Tax Executive Committee exposed for review draft revised Statements on Standards for Tax Services (SSTS).
    Published on January 28, 2011

    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 29, 2014

    IRS Expands Identity Theft Law Enforcement Assistance Program

    Article The IRS has expanded its Law Enforcement Assistance Program on identity theft to all 50 states and the District of Columbia.
    Published on May 31, 2013

    Advisers Beware The Cost of Being Sued Is Going Up

    Article This article explores the circumstances surrounding the awarding of interest on unpaid tax liabilities in malpractice cases. It analyzes the prior case law, discusses the decisions in two recent cases, and considers the future treatment of interest in accounting malpractice suits.
    Published on May 10, 2010

    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

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