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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 October 23, 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

    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

    Tax Court Again Holds That Innocent Spouse Relief Limit Is Invalid

    Article Despite being overruled by the Seventh Circuit in an earlier case, the Tax Court has again held that the regulatory two-year limitation period for filing a claim for equitable innocent spouse relief under Sec. 6015(f) is invalid. This item assesses the Tax Court's arguments in Hall, 135 T.C. No. 9
    Published on January 28, 2011

    Recharacterization of Income from Nonpassive to Passive Is Not a Change in Accounting Method

    Article This item examines the IRS National Office's ruling that the recharacterization of income from nonpassive to passive for purposes of the passive activity loss and credit limit rules of Sec. 469 is not a change of accounting method for purposes of Secs. 446(e) and 481(a).
    Published on January 28, 2011

    Expense Does Not Qualify as Compensation but Does Qualify as Theft Loss

    Article The Tax Court held that amounts that an abusive man took from his live-in girlfriend’s business did not qualify as deductible compensation expenses but did qualify as deductible theft losses.
    Published on October 04, 2011

    Dismissal of Tax-Driven Bankruptcy Plan Affirmed

    Article The Seventh Circuit affirmed a bankruptcy court’s refusal to confirm a bankruptcy plan and its dismissal of the bankruptcy proceeding because the principal purpose was to avoid taxes. The court said the filing was in bad faith and did not serve the proper purpose of bankruptcy law.
    Published on August 01, 2010

    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

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