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    Defending R&D Credits

    Article This article highlights and analyzes some recent decisions concerning the research and development (R&D) tax credit and IRS administrative practices when auditing R&D credit claims, most notably the Union Carbide decision in the Tax Court
    Published on January 28, 2011

    A Blended Approach to Teaching Tax Writing Skills

    Article This column describes how a group of tax professionals, one of whom is also an adult learning specialist, collaborated with a writing consultant to create a distinctive training experience for CPAs on how to write for the...
    Published on July 20, 2011

    IRS Increases Focus on Tax Hedge Identification Rules

    Article The IRS recently signaled its increasing interest in the tax treatment of hedging transactions, particularly with regard to proper taxpayer identification
    Published on July 20, 2011

    Tax Law Changes Delay Start of Filing Season for Some Taxpayers

    Article The IRS has warned taxpayers that it will not be accepting certain 2010 individual tax returns until mid- or late February, due to tax law changes enacted by Congress late in 2010. Taxpayers affected include all those who itemize deductions on Schedule A, as...
    Published on February 01, 2011

    Focus on Tax Avoidance Leads to Changes in Foreign Reporting Requirements

    Article The use of information reporting to prevent tax avoidance has been a major focus of the current administration and the IRS
    Published on September 01, 2010

    Final Form and More Guidance on Small Business Health Care Tax Credit

    Article The IRS released a new form and guidance relating to the small business health care tax credit for the 2010 tax year. The guidance discusses issues relating to employers’ eligibility for the credit and other eligibility issues
    Published on February 01, 2011

    Employment Tax Consequences of a Corporate Change of Control Event

    Article This item examines the employment tax consequences related to a corporate change of control event. Those consequences generally depend on the type of event, namely whether there is an asset purchase, a merger, or a...
    Published on October 04, 2011

    FIN 48 and Tax Return Disclosure

    Article This item provides a brief overview of the FIN 48 requirements, an update on the IRS plans, and some observations on the dynamics created among an engagement’s auditors, tax preparers, and client personnel resulting from these new rules
    Published on August 01, 2010

    New Decanting Statutes Offer Road Map for Escaping Fiduciary Tax and Updating Trust Terms

    Article As trust decanting statutes proliferate, federal and state taxing authorities must wrestle with the income, estate, and gift tax issues raised by decanting
    Published on April 01, 2013

    Reporting Uncertain Tax Positions to the IRS

    Article On January 26, 2010, the IRS issued Announcement 2010-9, indicating that it intends to require certain corporate taxpayers to disclose information about their uncertain tax positions on their tax returns
    Published on January 28, 2011

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