The Tax Adviser

The IRS issued final regulations (T.D. 9553) clarifying the treatment of disregarded entities with respect to employment and...

The IRS on October 31 issued temporary and proposed regulations that extend the religious and family member FICA...

The IRS issued final regulations providing guidance on the portion of property (held in trust or otherwise) includible...

In Chief Counsel Advice (CCA) 201132022, the IRS concluded that a taxpayer may include in its computation of...

In Rev. Rul. 2011-24, the IRS provided guidance for determining whether a taxpayer that provides telecommunications services derives...

An IRS associate chief counsel memorandum (AM2011-004) advises that grant applicants must include in gross income any amounts...

This article focuses primarily on the Circular 230( 1 ) tax preparer penalties and other sanctions as well...

WORKER CLASSIFICATION ISSUES BECOME a major tax administration focus in our nation's capital over the past few months....

On September 19, 2011, the secretary of Labor and the IRS commissioner signed a memorandum of understanding (MOU)...

In Letter Ruling 201139005, the IRS ruled that, after a restructuring transaction, an eligible independent contractor will continue...

In Letter Ruling 201137004, the IRS ruled that income a real estate investment trust (REIT) receives from an...

The IRS issued guidance (Rev. Proc. 2011-46) providing a book safe-harbor accounting method for taxpayers that use the...

The treatment of success-based fees and, in particular, the type and extent of documentation required to establish that...

The IRS issued proposed regulations (REG-111283-11) clarifying when swap contracts and certain similar agreements will be subject to...

The Justice Department sues another man and his accounting firm to stop him from preparing tax returns. (1)...

Tax-exempt entities may establish as many as three types of tax-favored retirement plans. They may, of course, establish...

A BUY/SELL agreement is a contract that restricts business owners from freely transferring their ownership interests in the...

Due to the economic climate over the past three years, many individuals have experienced difficulty in obtaining a...

The AiCPA's Tax Executive Committee bestowed the 2011 Arthur J. Dixon Memorial Award on Jay Starkman. David Lifson,...

The Tax Court held that an estate could deduct as an administration expense interest incurred when a trust...