The Tax Adviser2mon
C Corporation Income Taxation
The regulations provide guidance on determining who is one of the “five highest compensated employees” under Sec. 162(m)(3)(C).
The Tax Adviser2mon
S Corporation, Partnership & LLC Taxation
Penalties for failure to file correct information returns and backup withholding can be waived, but timely and correct responses to IRS notices are essential.
The Tax Adviser4mon
S Corporation Income Taxation
Penalties for failure to file correct information returns and backup withholding can be waived, but timely and correct responses to IRS notices are essential.
The Tax Adviser5mon
C Corporation Income Taxation
The regulations terminate the continued application of the Sec. 367(d) annual inclusion in certain cases when intangible property is repatriated to the United States after previously being transferred ...
The Tax Adviser6mon
Taxation of Estates & Trusts
The final regulations implement Sec. 2801, added to the Code in 2008, and follow up on proposed regulations issued 10 years ago. Changes to the qualified domestic trust regulations under Sec. 2056A ...
The Tax Adviser8mon
C Corporation Income Taxation
The IRS issued a notice extending earlier relief for a corporation’s failure to pay the part of estimated income tax attributable to the revised corporate alternative minimum tax.
The Tax Adviser1y
PRACTICE MANAGEMENT
To get through the rigors of tax season, CPAs depend on their tax preparation software. Here's how they rate the leading professional products.
The Tax Adviser2y
Partnership and LLC Taxation
FinCEN estimates that most companies will have a simple structure that will require 90 minutes per response, but complex entry filings will require much more time. The IRS announced that it will issue ...
The Tax Adviser3y
Specialized Issues
Sellers financing a sale of real property are subject to gain recognition under Sec. 1038 if they repossess the property upon the buyer’s default.