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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 February 01, 2013

    Accounting Trends & Techniques Products

    Publication A description of publications available in the Accounting Trends & Techniques series
    Published on July 18, 2014

    General Guidance for Accountants and Auditors

    Publication A description of publications available on general corporations.
    Published on January 07, 2015

    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 April 01, 2011

    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 December 01, 2008

    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 June 01, 2010

    Request for Accounting Method Change for Prepaid Expenses Denied

    Article The Tax Court held that the IRS’s denial of a request for a change in accounting method that the taxpayer made outside the effective dates of the relevant regulations and revenue procedure was not an abuse of discretion.
    Published on July 01, 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 June 01, 2010

    Memo Addresses Treatment of Fraudulently Altered Returns

    Article The Office of Chief Counsel advised on a number of issues regarding returns where a preparer, after issuing the taxpayers refund anticipation loans, increased the amount of the charitable contribution deductions claimed on the returns without the taxpayers’ knowledge or consent to increase the refund received from the IRS.
    Published on July 01, 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 April 01, 2011

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