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    Uncertainty Governs Advance Trade Discounts

    Article This article discusses conflicting court opinions and IRS guidance on advance trade discounts and the merits of treating them as purchase price adjustments instead of income or loans
    Published on February 01, 2008

    Mail-Order Book Seller Has Nexus with State

    Article The Tennessee Court of Appeals held that a corporation that sells books and other publications through the mail to students in schools and home-schooled students had substantial nexus with Tennessee because teachers and parents of the students purchasing the books and publications assisted in ordering and distributing them.
    Published on April 01, 2012

    Guidance Issued on Interest Exceeding Acquisition and Home Equity Indebtedness Limitations

    Article The IRS recently released guidance for allocating excess mortgage interest expense.
    Published on May 01, 2012

    Creating a Private Foundation to Meet Charitable Goals

    Article This column assesses the advantages and disadvantages of using a private foundation to meet charitable goals.
    Published on July 01, 2011

    Protecting the Elderly from Financial Abuse

    Article This column explores the warning signs of senior fraud and offers suggestions for identifying those signs and resources for guidance in handling such situations.
    Published on April 01, 2010

    ESOPs Fable

    Article Once upon a time there were two companies, Hare Industries and Tortoise Enterprises. Both companies were reasonably successful, comfortably profitable, privately owned companies. Seeking ways to share ownership with employees, both company’s owners and managers sought advice from professionals.
    Published on May 16, 2011

    Sec. 1033 Can Allow for Flexible Tax-Free Reinvestments

    Article This item discusses tax strategies taxpayers can use in dealing with the involuntary conversion of real property. Under Sec. 1033, a taxpayer can elect to defer the gain on the conversion of such property if the property is replaced by, or the proceeds are reinvested in, similar or related use
    Published on October 01, 2011

    Integrating Modern World Tax Issues into the Classroom

    Article This column reviews the benefits of interdisciplinary and integrated coursework, suggests three aspects of the modern world that should engage students and draw on their knowledge gained outside the classroom, and suggests ways to incorporate the topics into a tax course.
    Published on May 01, 2009

    Sec. 382 After the Bailout

    Article Treasury issued several notices as part of the government's response to the economic crisis. The notices allow relief from Sec. 382 for loss corporations acquired under TARP. They also provide relief for obligations and other securities issued by Fannie Mae and Freddie Mac in the recent bailout.
    Published on June 01, 2009

    Significant Recent Corporate Developments

    Article This article summarizes selected income tax developments during the past year affecting corporations, including those that file consolidated returns.
    Published on January 01, 2008

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