The Tax Adviser

Latest Issue: 10/01/2009

In This Issue

1-10 (of 30) related articles Sort by: Relevance \| Date Items per page
1. New York eliminates temporary stay residency exception. New York is very aggressive in making sure that those who work or live in the state pay their fair share of taxes. Taxpayers who ... (PERIODICAL ARTICLE) 2. Indefinite-lived assets in tax provision. One of the basic principles of Statement of Financial Accounting Standards (FAS) No. 109, Accounting for Income Taxes, is the recognition of deferred tax liabilities ... (PERIODICAL ARTICLE) 3. Last-minute estate planning for 2009: focus on the GST. EXECUTIVE SUMMARY * Congress enacted the generation-skipping transfer tax to prevent avoidance of the estate or gift tax through bequests or gifts that skip a ... (PERIODICAL ARTICLE) 4. Individual taxation report: recent developments. EXECUTIVE SUMMARY * The American Recovery and Reinvestment Act of 2009 contained a number of changes to individual income tax provisions. The act changed the ... (PERIODICAL ARTICLE) 5. New Form 926: return by a U.S. Transferor of Property to a Foreign... U.S. taxpayers must always be vigilant when engaging in transactions with foreign entities, especially with related foreign corporations. Taxpayers must not only correctly calculate their ... (PERIODICAL ARTICLE) 6. Current developments in S corporations. EXECUTIVE SUMMARY * The American Recovery and Reinvestment Act of 2009 made a number of changes that affect S corporations, including a suspension for 2009 ... (PERIODICAL ARTICLE) 7. IRS Practice and Procedures Committee update. [ILLUSTRATION OMITTED] The IRS Practice and Procedures Committee held its semiannual meeting with executives of the Internal Revenue Service at the AICPA offices in Washington, ... (PERIODICAL ARTICLE) 8. Interest-free period under Sec. 6601(c). Tax professionals are generally aware that a taxpayer must pay interest on any underpayment of tax. The IRS collects interest for the time the taxpayer ... (PERIODICAL ARTICLE) 9. The national taxpayer advocate's annual report to Congress. In the second of a two-part piece, this item outlines the recommendations of Nina Olson, the national taxpayer advocate, for legislative reforms to the Code ... (PERIODICAL ARTICLE) 10. Estimates and the Cohan rule. When dealing with clients who have incomplete records, return preparers are frequently forced to use estimates whether they want to or not. A recent Fifth ... (PERIODICAL ARTICLE)
1-10 (of 30) related articles Sort by: Relevance \| Date Items per page 1-10 (of 30) related articles 12 3 Next