SUBSCRIPTION

Bloomberg BNA Tax and Accounting Center

Provide exceptional tax guidance with the Bloomberg BNA Tax and Accounting Center. Built on the foundation of our renowned Tax Management Portfolios™, the Tax and Accounting Center is a tax planning resource that provides in-depth analysis from outside experts, time-saving practice tools, news, and primary sources. The Tax and Accounting Center also provides you with the flexibility you need to access content covering federal, state, and international taxation, estate planning, and financial accounting topics.

FREE TRIAL

OVERVIEW

TRUSTED ANALYSIS

The Tax Management Portfolios™ are written by leading tax practitioners and cover virtually every tax topic with deep analysis, real world examples, working papers, and the perspectives you need to make informed decisions you can’t get anywhere else.


EXPERT NEWS & COMMENTARY

The latest news, trends, and issues affecting the tax and accounting professions – with insights from expert tax and accounting practitioners – helps you keep up-to-date with all major tax-related federal, state, and international legislative, regulatory, judicial, and policy developments.

TryBloomberg BNA Tax and Accounting Centernow

TIMESAVING PRACTICE TOOLS

Our popular Chartbuilders, Fast Answers, and Navigators provide you with real-world examples so you can get the right answers for your client’s specific tax issue or situation quickly. In addition, the practice tools are fully integrated with the Tax Management Portfolios, tying your research together and enabling you to map out tax strategies efficiently.


PRIMARY SOURCES

Go straight to all the primary sources you need to stay compliant. From Internal Revenue Codes, regulations and procedures, to state laws and international tax treatises, our collection of primary sources are fully accessible and fully integrated with the Tax Management Portfolios, Chartbuilders, commentary, and analysis.


WHAT’S AVAILABLE

Accounting Policy & Practice Series
Helps financial accounting policymakers and practitioners in companies, public accounting firms, and other professional environments keep abreast of ongoing and emerging issues and assists them in analyzing pronouncements and other actions by major accounting and auditing standard setters.

Accounting for Income Taxes Package
A part of the Accounting Policy & Practice Series, Accounting for Income Taxes provides expert guidance on FAS 109 and FIN 48 along with practice tools, news and commentary.

Compensation Planning Portfolios Library The Compensation Planning Portfolios Library covers topics including qualified plans, employee benefits, employment taxes, executive compensation, nonqualified deferred compensation, and more, plus practice tools, news and commentary, and relevant source material.

Country Portfolios Library 
The Country Portfolios (formerly Business Operations Abroad Portfolios) cover business operations in nearly 40 foreign countries from Argentina to Vietnam, as well as the European Union and the territories and possessions of the United States, plus practice tools and treaties.

Estates, Gifts & Trusts Portfolios Library
The premier estates, gifts and trusts resource that features research, planning, and implementation tools on one platform — backed by the nation's leading tax authorities. It includes news and commentary, practice tools, and relevant source material. 

Green Incentives Navigator Library
Expert guidance on everything needed to research, stay up-to-date, and communicate on federal and state tax (and non-tax) incentives that encourage the development and use of renewable energy and promote conservation.

Foreign Income Portfolios Library
The insights and guidance of the world's leading international tax authorities plus the research and productivity tools you need — all on one platform. It includes news and commentary, practice tools, and relevant source material.

IRS Practice Adviser
A comprehensive guide to dealing with the IRS. This practical yet comprehensive service covers IRS procedure from the first stages of an examination through the appeals process and tax collection.

Premier International Tax Library
A comprehensive resource featuring in-depth analysis of country-specific and international tax-related topics, daily breaking news and developments, commentary on emerging trends, extensive coverage of major tax treaties, and regular insight from leading international experts on global tax issues affecting multinational companies.

Real Estate Portfolios Library
This service covers topics such as tax-free exchanges, REITs, mortgages, home offices, vacation homes, cooperatives and condominiums, rehabilitation credit, and low-income housing credit, plus it includes practice tools, news and commentary, and relevant source material.

Sales & Use Tax Portfolios Library
The Sales & Use Tax Portfolios Library focuses on the various aspects of sales & use taxes, including the Streamlined Sales Tax Initiative, drop shipment transactions, and retail sales issues. It includes news and commentary, practice tools and relevant source material.

State Tax Nexus Tools
Helps you quickly determine nexus for business activities in 50 U.S. states, Washington D.C., and New York City. This easy-to-use tool features 10 major corporate business activity categories, each containing a series of questions about specific activities.

Premier State Tax Library
A comprehensive service covering all aspects of state taxation, the Premier State Tax Library offers topic-driven guidance on state issues, featuring the deep analysis and insights of leading state and local tax authorities. It includes news and commentary, time-saving practice tools, and relevant source material from all 50 states and the District of Columbia.

Tax-Exempt Organizations Portfolios Library
The Tax-Exempt Organizations Portfolios Library covers topics such as creating the exempt organization, operating in compliance with IRS standards, avoiding excise taxes, limiting the unrelated business income tax, and ensuring that all transactions are carried out in a tax-efficient manner. The library also includes practice tools, news and commentary, and relevant source material.

Tax Practice Series
A comprehensive range of time-saving, practical analytical research and productivity tools, all designed to help you practice more successfully, expand your practice, and increase the value you bring your clients.

Tax Treaties Analysis
An online service that helps you gain expert analysis that clarifies how international tax treaties work in practice and what their implications are in a quick-search, user-friendly format. Included are expert summaries of the provisions of key tax treaties between major countries.

Transfer Pricing Premier Library
Provides a comprehensive, one-stop source for expert transfer pricing analysis, insights & commentary, news, and helpful practitioner-to-practitioner guidance.

U.S. Income Portfolios Library
All you need in a comprehensive federal income tax resource — including research, guidance, and implementation tools on one platform — from the nation's leading federal tax authorities. It includes news and commentary, practice tools, and relevant source material.


KEY FEATURES

Customization

Several features of the Tax and Accounting Center can be customized to increase productivity and streamline research.

  • Email
  • Customize email settings to receive regular updates on topics of interest.
  • My Home Page
    Users can set any tab as their homepage.
  • My Folders
    Set up folders within your Bloomberg BNA subscription to save searches, content, documents, charts, and forms.
  • Accounting Profiles and Preferences
    Customize your Collections and Search Results screens, set your homepage, and much more.
Tax and Accounting Center Mobile App

Stay connected anytime and anywhere with the mobile app for iPhone® and iPad®. Go to www.bna.com/btac-app or the iTunes store to download the app.

Search

A variety of search options are available across all libraries to speed up your research.

  • Search
    Search your entire Bloomberg BNA subscription or individual collections and Portfolios to quickly and easily find the content you need.
  • Advanced Search
    Allows users to choose specific collections from a selected list of tax topics, tax types, and sources, with filters by author, court, case name, state, and much more.
  • Saved Search
    Save search queries for future use and access in My Folders by creating new folders or using existing folders.
  • Search History
    Search history is automatically retained for up to 90 days, and includes a date and time stamp. Items in your search history can also be saved using the Saved Search function. 
Indexes

Indexes are compiled by legal and tax specialists and categorize every piece of information into specialized practice, tax topic, or coverage areas.

Printing

Users can print all documents including Portfolios, source documents, and analysis results. These documents can be printed in their entirety or in segments.

Customer Support and Training

  • Expert Questions
    All customers have the ability to speak directly with our editors to answer questions about coverage or expert analysis.
  • Content Support
    Bloomberg BNA staff are available to help locate relevant information, assist in building effective research approaches, or explain the editorial scope of coverage in your service.
  • Training
    Bloomberg BNA Training & Product Support staff help you get the most value from your subscription. Training options are designed to meet your information needs, match your learning style, and accommodate your schedule.
Tax Management Portfolios™
  • Compensation Planning Portfolios Library
    Covers topics including qualified plans, employee benefits, employment taxes, executive compensation, non-qualified deferred compensation, and more, plus practice tools, news and commentary, and relevant source material.
  • Country Portfolios Library
    Formerly Business Operations Abroad Portfolios, covers business operations in more than 40 foreign countries from Argentina to Vietnam as well as the European Union and the territories and possessions of the United States, plus practice tools and treaties.
  • Estates, Gifts & Trusts Portfolios Library 
    The premier estates, gifts and trusts resource that features research, planning, and implementation tools on one platform — backed by the nation's leading tax experts. It includes news and commentary, practice tools and relevant source material, as well as our renowned Tax Management Portfolios™.
  • Foreign Income Portfolios Library 
    Provides insights and guidance from the world's leading international tax authorities in the Foreign Income Portfolios, plus the research and productivity tools you need all in one platform. It includes news and commentary, practice tools, and relevant source material.
  • Real Estate Portfolios Library 
    Covers topics such as tax-free exchanges, REITs, mortgages, home offices, vacation homes, cooperatives and condominiums, rehabilitation credit, and low-income housing credit, plus it includes practice tools, news and commentary, and relevant source material.
  • Sales & Use Tax Portfolios Library
    Focuses on the various aspects of sales & use taxes, including the Streamlined Sales Tax Initiative, drop shipment transactions, and retail sales issues. It includes news and commentary, practice tools, and relevant source material.
  • U.S. Income Portfolios Library
    All of the federal tax analysis and research you need in a comprehensive resource — including research, guidance, and implementation tools on one platform — from the nation's leading federal tax authorities. It includes news and commentary, practice tools, and relevant source material.

TOPICS COVERED

  • U.S. Federal Tax
  • State tax topics and tax types for all 50 states and the District of Columbia
  • International Tax
  • Transfer Pricing
  • Estates, Gifts and Trusts Tax
  • Financial Accounting

SPECIFICATIONS

Formats and Frequency

Updates available online, with email highlights and breaking news. Print Portfolios also available.


FREE SAMPLE EXCERPTS

Read the latest free news content excerpted from this product:

RECENT HEADLINES

To view additional stories from Bloomberg BNA Tax and Accounting Center register for a free trial now.

FASB to Exempt Private Firms From Plan Value Disclosure
July 13
Democrats Ask Why Tax-Avoiding Company Won U.S. Contracts
July 13
Discounts on Transfers of Family Entity Interests Threatened
July 13
IRS Cuts Six From Charitable Contributions List
July 13
U.S. Rules Which Businesses Can Drop Birth Control Coverage
July 13
Treasury Asks OMB to Review TIGTA Generic Survey
July 13
States Seek Federal Role in Exempt Accounts for Disabled
July 13
Ryan Backs Innovation Box as Part of Highway Funding
July 13
IRS Taxpayer Advocacy Panels Announce August Meetings
July 13
Streamlined Panel Rules on Ready-Made Concrete Issues
July 13
Michigan Bills Clarify Equipment Tax, End Film Aid
July 13
Craft Beer Boom Prompts States to Ease Laws in Revenue Bid
July 13
Privacy Concerns Unlikely to Halt EU-Swiss Tax Exchange Deal
July 13
Greek Tax Proposal Similar to European Commission Plan
July 13
Atlanta Loses Appeal for Tax From Online Companies
July 13
Spinoff With REIT Election Among Letter Ruling Topics
July 13
Former Callaway CEO Contests $1.3 Million in Tax Deficiencies
July 13
Billionaire Beanie Babies Creator Spared From Prison
July 13
Tax Fraud Scheme Sends Pizza Franchise Owner to Prison
July 13
IRS Revises Procedures for Restitution-Based NFTL Filings
July 13
House Republicans Put Appropriations Process on Hold
July 13
What to Watch July 13 Week: Education, Highways, Water
July 13
City of Atlanta v. Hotels.com, LP
July 13
Fellows Petition in ‘Fellows v. Commissioner'
July 13
IRS Announcement 2015-17 Listing Organizations No Longer Eligible to Receive Deductible Contributions Under Section 170(c)(2)
July 13
IRS Final Regulations (T.D. 9726) on Coverage of Preventive Services Under ACA
July 13
IRS Memorandum (SBSE-05-0615-0044) on Notices of Federal Tax Liens on Restitution-Based Assessments
July 13
IRS Notices of August Meetings of Taxpayer Advocacy Panels
July 13
Nebraska State Sen. Bolz Comments on REG-102837-15 on Qualified ABLE Act Programs
July 13
PLR 201528001 - Section 83 - Property Transferred in Connection With Performance of Services
July 13
PLR 201528002 - Section 9100
July 13
PLR 201528003 - Section 9100
July 13
PLR 201528004 - Section 106 - Contributions by Employer to Accident and Health Plans
July 13
PLR 201528005 - Section 146 - Volume Cap
July 13
PLR 201528006 - Section 368 - Definitions Relating to Corporate Reorganizations
July 13
PLR 201528007 - Section 1502 - Regulations
July 13
PLR 201528008 - Section 1295 - Qualified Electing Fund
July 13
PLR 201528009 - Section 1295 - Qualified Electing Fund
July 13
PLR 201528010 - Section 115 - Income of States, Municipalities, etc.
July 13
PLR 201528011 - Section 7701 - Definitions
July 13
PLR 201528012 - Section 263 - Capital Expenditures
July 13
PLR 201528013 - Section 9100
July 13
PLR 201528014 - Section 2056 - Bequests, etc., to Surviving Spouse
July 13
PLR 201528015 - Section 7701 - Definitions
July 13
PLR 201528016 - Section 355 - Distribution of Stock and Securities of a Controlled Corporation
July 13
PLR 201528017 - Section 1362 - Election; Revocation; Termination
July 13
PLR 201528018 - Section 9100
July 13
PLR 201528019 - Section 1362 - Election; Revocation; Termination
July 13
PLR 201528020 - Section 1362 - Election; Revocation; Termination
July 13
PLR 201528021 - Section 7701 - Definitions
July 13
PLR 201528022 - Section 7701 - Definitions
July 13
PLR 201528023 - Section 7701 - Definitions
July 13
PLR 201528024 - Section 2601 - Tax Imposed
July 13
PLR 201528025 - Section 1361 - S Corporation Defined
July 13
PLR 201528026 - Section 162 - Trade or Business Expenses
July 13
PLR 201528027 - Section 754 - Manner of Electing Optional Adjustment to Basis of Partnership Property
July 13
PLR 201528028 - Section 1362 - Election; Revocation; Termination
July 13
PLR 201528029 - Section 2601 - Tax Imposed
July 13
PLR 201528030 - Section 9100
July 13
PLR 201528031 - Section 9100
July 13
PLR 201528032 - Section 45 - Electricity Produced From Certain Renewable Resources, etc.
July 13
PLR 201528033 - Section 45 - Electricity Produced From Certain Renewable Resources, etc.
July 13
PLR 201528034 - Section 9100
July 13
PLR 201528035 - Section 150 - Definitions and Special Rules
July 13
PLR 201528036 - Section 1295 - Qualified Electing Fund
July 13
PLR 201528037 - Section 1362 - Election; Revocation; Termination
July 13
PLR 201528038 - Section 4976 - Taxes With Respect to Funded Welfare Benefit Plans
July 13
PLR 201528039 - Section 4945 - Taxes on Taxable Expenditures
July 13
PLR 201528040 - Section 4945 - Taxes on Taxable Expenditures
July 13
PLR 201528041 - Section 4945 - Taxes on Taxable Expenditures
July 13
PLR 201528042 - Section 408 - Individual Retirement Accounts
July 13
PLR 201528043 - Section 402 - Taxability of Beneficiary of Employees' Trust
July 13
Company and Audit Firm Culture Predict Financial Statement Reliability
June 29
SEC Senior Accountant Says Staff Favors ‘Practical' Application of Revenue Standard
June 29
Determine TY 2015 Energy Credits Using 2014 Reference Price, IRS Says
June 29
Tanning Beds Seen as Next Battleground For Lawmakers Opposed to Health Care Law
June 29
Charitable Hospitals Must List Doctors As Part of Financial Assistance Policies
June 29
For the Ultra-Rich, 39.6 Isn't Necessarily a Bad Number This Year
June 29
Supreme Court Marriage Ruling Unties Couples’ Personal-Finance Knot
June 29
Plan Sponsors Have Fiduciary Duty to Hire Right Auditors to Review Plans, AICPA Says
June 29
IRS Seeks Public Comment on Rules For Charitable Remainder Trust Valuation
June 29
Treasury Asks OMB to Review Application For Social Security, Medicare Tax Exemption
June 29
Rep. Reichert Revives Teacher Credit In Bid for Extenders Permanency
June 29
IRS Issues 2015 Specifications For Substitute Information Returns
June 29
Senate Aide: Benefit of Tax Extender Provisions Wears Out as Year Progresses
June 29
July 7 Set as New Target Date for Finance Committee Working Groups to Wrap Up
June 29
Sen. Wyden Vows to Seek Equal Tax Treatment for Same-Sex Marriages
June 29
Minnesota Tax Court Rejects Kimberly-Clark Claim that State Can't Repeal Parts of MTC
June 29
New York Governor Signs Tax Credits Measure for Developers, Homeowners
June 29
BEPS Measures Should Coordinate With Investment Agreements, UN Report Says
June 29
A Matter of Semantics: ‘Validus Reinsurance’ Invalidates Foreign-to-Foreign Withholding
June 29
DirecTV Petitions Supreme Court In Challenge to Massachusetts Excise Tax
June 29
DOJ, Switzerland Bank Reach Agreement Through Department's Swiss Bank Program
June 29
Partnership Issues, Refund Limitations, Interest Abatement Among E-Mail CCA Items
June 29
‘Insurance’ Org Used for Real Estate Sales Among Exemption Issues Addressed in PLRs
June 29
D.C. Circuit Remands Two Son-of-BOSS Cases for Penalty Applicability Determination
June 29
Supreme Court Docket Watch: 2014-2015 Term Tax Law Cases
June 29
What to Watch After Recess: Ex-Im Bank, Roads, Spending
June 29
CCA 201526006 - Section 1362 - Election; Revocation; Termination
June 29
CCA 201526007 - Section 6402 - Authority to Make Credits or Refunds
June 29
CCA 201526008 - Section 6404 - Abatements
June 29
CCA 201526009 - Section 6222 - Partner's Return Must Be Consistent With Partnership Return or Secretary Notified of Inconsistency
June 29
CCA 201526010 - Section 6103 - Confidentiality and Disclosure of Returns and Return Information
June 29
CCA 201526011 - Section 6511 - Limitations on Credit or Refund
June 29
CCA 201526012 - Section 6103 - Confidentiality and Disclosure of Returns and Return Information
June 29
CCA 201526013 - Section 6511 - Limitations on Credit or Refund
June 29
CCA 201526014 - Section 6227 - Administrative Adjustment Requests
June 29
CCA 201526015 - Section 6323 - Validity and Priority Against Certain Persons
June 29
CCA 201526016 - Section 6229 - Period of Limitations for Making Assessments
June 29
DirecTV Petition in ‘DirecTV, LLC v. Dep't of Revenue, Mass.'
June 29
Educator Tax Relief Act (H.R. 2940), by Rep. Reichert
June 29
IRS Notice 2015-46 on Lists of Providers Included in Hospital Facility Financial Assistance Policies
June 29
IRS Rev. Proc. 2015-35 on Guidelines, Specifications for Private Printing of Substitutes for 2015 Information Returns
June 29
Logan Trust v. Commissioner
June 29
PLR 201525012 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
June 29
PLR 201525013 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
June 29
PLR 201525014 - Section 7871 - Indian Tribal Governments Treated as States for Certain Purposes
June 29
PLR 201525015 - Section 4945 - Taxes on Taxable Expenditures
June 29
PLR 201525016 - Section 4945 - Taxes on Taxable Expenditures
June 29
PLR 201525017 - Section 4945 - Taxes on Taxable Expenditures
June 29
PLR 201525018 - Section 4945 - Taxes on Taxable Expenditures
June 29
PLR 201525019 - Section 412 - Minimum Funding Standards
June 29
PLR 201525020 - Section 408 - Individual Retirement Accounts
June 29
PLR 201526001 - Section 9100
June 29
PLR 201526002 - Section 9100
June 29
PLR 201526003 - Section 9100
June 29
PLR 201526004 - Section 9100
June 29
PLR 201526005 - Section 9100
June 29
PLR 201526017 - Section 4945 - Taxes on Taxable Expenditures
June 29
PLR 201526018 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
June 29
PLR 201526019 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
June 29
PLR 201526020 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
June 29
PLR 201526021 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
June 29
PLR 201526022 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
June 29
PLR 201526023 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
June 29
PLR 201526024 - Section 431 - Minimum Funding Standards for Multiemployer Plans
June 29
PLR 201526025 - Section 431 - Minimum Funding Standards for Multiemployer Plans
June 29
PLR 201526026 - Section 408 - Individual Retirement Accounts
June 29
PLR 201526027 - Section 408 - Individual Retirement Accounts
June 29
Petaluma FX Partners, LLC v. Commissioner
June 29
Tanning Tax Repeal Act (H.R. 2698), by Rep. Holding
June 29
‘King v. Burwell' Ruling Upholds Status Quo, But Employers Still Pushing for ACA Changes
June 26
Roberts Rescues Health Care Law Again; Supreme Court Upholds Premium Tax Credits
June 26
More Effective Disclosures Could Lead To Fewer of Them, FASB Member Says
June 26
Legislation to Limit Capital Gains Tax Rates For Investment Fund Managers Reemerges
June 26
Partnerships, Corporations, Exempt Groups Join E-File Bandwagon in 2015
June 26
House Lawmakers Craft Compromise Bill With Tax Breaks to Help Small Brewers
June 26
TIGTA Finds Over 1,000 Undisclosed Lerner E-Mails, but Thousands More May Exist
June 26
Wyden Targets Hedge Funds In Reinsurance Tax Legislation
June 26
Displaced Workers Health Credit Clears Final Hurdle in Congress as Trade Advances
June 26
Witnesses Say More Tax-Exempt Bonds Needed to Finance Infrastructure Projects
June 26
Treasury's Gerson and IRS's Wilson Say PTP Income and Distributive Share Are Priorities
June 26
Three U.S. Business Groups Ask Treasury To Ensure BEPS Project Writes ‘Clear' Rules
June 26
‘Robo-Advisers' Win Attention, Assets As DOL Focuses on Conflicted Advisers
June 26
TIGTA Chief Says Fraud Biggest Threat Ever to Tax System Integrity
June 26
Sen. Paul Said Ready to Take on IRS In Challenge of Taxpayer Privacy Rules
June 26
VAT Chance: Sens. Paul, Cardin Pushing to Change Tax Code
June 26
Missouri Governor Signs Bill Limiting Tax-Withholding Requirements for Tip Income
June 26
Virginia Mulling Shift to Market-Based Sourcing of Sales for Income Tax Purposes
June 26
OECD: Low Taxes in Top Economies Make Use of Harmful Fuels ‘Appealing'
June 26
EU Study: Patent Boxes Can Reduce R&D Unless Paired With Modified Nexus
June 26
OECD Puts European Commission On Defensive Over Tax Haven List
June 26
Full-Time Health Care Attorney Can't Deduct Expenses From Consulting Business
June 26
Supreme Court Rules Fair Housing Act Allows Tax Credit Discrimination Challenge
June 26
Tax Court Releases Calendar For 2016 Winter Term Trial Sessions
June 26
Evidentiary Hearing Set for July 21 In Microsoft Summons Enforcement Action
June 26
Wyly Family Fights SEC Asset Freeze In $550 Million Fraud From Offshore Trusts
June 26
Carried Interest Fairness Act (H.R. 2889), by Rep. Levin
June 26
Craft Beverage Modernization and Tax Reform Act (H.R. 2903), by Rep. Paulsen
June 26
IRS News Release (IR-2015-93) on Electronic Tax Administration Advisory Committee (ETAAC) 2015 Annual Report
June 26
King v. Burwell
June 26
Letter From Software, Foreign Business Groups to Treasury Secretary Lew on BEPS Project
June 26
Offshore Reinsurance Tax Fairness Act, by Sen. Wyden
June 26
Strode v. Commissioner
June 26
TIGTA Testimony Before House Oversight and Government Reform Committee on IRS E-Mails
June 26
Tex. Dep't of Hous. and Cmty. Affairs v. Inclusive Cmtys. Project, Inc.
June 26
U.S. Tax Court Combined Schedule of Sessions for Winter 2016 Term
June 26
FASB Attempt at Debt Classification Simplification Concerns Private Firms
June 25
Legislation Extending Tax Deduction For Renewables Reintroduced in House, Senate
June 25
House Republicans Float Mixing Repatriation With Transition to Territorial Tax System
June 25
Even If Supreme Court Crowns ‘King,' Employer Reporting Regime Still Imminent
June 25
Not-for-Profits Running Out of Time To Get Ready for ACA Implementation
June 25
TIGTA Says IRS Broke Law by Conducting Business With Companies Owing Back Taxes
June 25
Latest U.S. Tax Break Fad Means Today's Winners Would Score Anew
June 25
Practitioners: U.S. Treasury Likely Has Authority on Country-by-Country Reporting
June 25
IRS Posts 2016 Draft Forms for Reporting Payouts from Education, Retirement Plans
June 25
Senate Passes Trade Adjustment Measure With Health Coverage Tax Credit Extension
June 25
New Vehicle, Fuel Taxes Set to Take Effect in Georgia
June 25
Louisiana Governor Vetoes Nexus Bill, Says State Must Wait for Federal Legislation
June 25
New York Practitioners Look for ‘Moderate' Policies as New Tax Commissioner Confirmed
June 25
EU Political Group Urges Fast Action For Next Common Tax Base Proposal
June 25
Indonesia Explores Tougher Transfer Pricing Enforcement, Digitalized System
June 25
U.S. Official: ‘Crunch Time' Has Arrived For Agreeing on BEPS Transfer Pricing Items
June 25
Tax Court Not Convinced Identity Theft Led to Unreported Income From Stock Sales
June 25
Investment Adviser Fraudulent in Claiming More Than $550,000 in Loss Deductions
June 25
Cybersecurity, Highways, Education Bills Top McConnell's Senate Agenda In July
June 25
JCT Report (JCX-98-15) on Staff Testimony for House Ways and Means Select Revenue Measures Subcommittee Hearing on Transportation Infrastructure Funding, Repatriated Foreign Earnings
June 25
National Association of Manufacturers Letter to House Ways and Means Select Revenue Measures Subcommittee Leaders on Transportation Infrastructure Funding
June 25
Read v. Commissioner
June 25
Reinhard v. Commissioner
June 25
No Reproposal Planned for Lease Accounting, FASB Board Member Says
June 24
Reproposed Rule on Municipal Bond Pricing Seeks to Prevent ‘Trading Up' Before Issue
June 24
IRS: Portability Claims Led to Change In Issuance of Estate Tax Closing Letters
June 24
No Near-Term Action on Device Tax Repeal Likely in Senate Despite Calendar Placement
June 24
AICPA Asks for Threshold Information, ‘Brother/Sister' Clarification for Form 990
June 24
Treasury Releases FOIA Letter on Taxation Of Pro Bono Work by Retired Law Firm Partners
June 24
IRS Reminds Taxpayers to Report Foreign Financial Accounts on FBAR by June 30
June 24
IRS Posts Drafts of Forms Used to Report IRA Contributions, Calculate Qualified Plan Credit
June 24
VCP Submission Kit Available for Sponsors Of Money Purchase, Target Benefit Plans
June 24
DOL's Perez Says Fiduciary Rule Intended To Be Simple, Enforceable, Not Burdensome
June 24
Hatch Still Against Repatriation as JCT Examines Public-Private Highway Funding Fix
June 24
Regulatory Watch
June 24
Illinois Lawmakers Moving Slowly On Tax Legislation Despite Budget Crisis
June 24
Australia's Tax Transparency Proposals Aren't Biased Against Foreign Companies
June 24
French Companies Report Closing Subsidiaries at EU Tax Committee Hearing
June 24
Greek Split With Creditors Narrows To Value-Added Taxes on Catering, Hotels
June 24
IFA Conference to Analyze Taxpayers’ Rights; Report Concludes MAP is ‘Black Hole'
June 24
IRS Denied Further Sanctions Against Eaton in Challenge to ‘Good Faith' Argument
June 24
IRS Outlines Excise Tax Appeals Change, Use of FTA Administrative Penalty Waiver
June 24
IRS Grants Section 501(c)(4) Status To Arizona Group in Exemption Ruling
June 24
Mexican National Seeks $20M Refund Of Withheld Las Vegas Slot Winnings
June 24
Nonprofit Religious Organizations Must Comply With ACA Contraceptive Rules
June 24
Julius Baer Sets Aside $350 Million To Settle U.S. Tax Evasion Claims
June 24
AICPA Comments on Form 990, Return of Organization Exempt From Income Tax, and Instructions
June 24
Complaint in ‘Pacheco v. United States'
June 24
IRS Memorandum (SBSE-04-0615-0041) on Statute of Limitations for Appealed Excise Tax Cases
June 24
IRS Memorandum (SBSE-04-0615-0046) on First Time Abate Administrative Waiver
June 24
IRS News Release (IR-2015-92) on Filing Deadline for Report of Foreign Bank and Financial Accounts (FBAR)
June 24
IRS Proposed Regulations (REG-138526-14) on Issue Price for Exempt, Tax-Advantaged Bonds
June 24
JCT Report (JCX-97-15), ‘Overview of Selected Provisions Relating to the Financing of Surface Transportation Infrastructure'
June 24
Oosterhuis, Paul - Letter 1
June 24
Public Integrity Alliance Inc.
June 24
FASB, IASB Seek to Clarify Guidance on Principal Versus Agent
June 23
After Tax Inversion, Mylan Asks Not to Be Treated as Foreign Company
June 23
JCT: Repatriation Tax ‘More Efficient' Than Increasing Taxes on Future Earnings
June 23
Need That Estate Tax Closing Letter? Wait Four Months and Then File Request
June 23
Application for Qualified Intermediary Status Under FATCA Out Soon, IRS Says
June 23
Skadden's Gomez: Controlled Group Track Assignees Should Receive Railroad Credits
June 23
Expand Compliance Resolution System To Help 403(b) Plans, Advisory Panel Says
June 23
IRS Posts Draft 2015 Form For Additional Taxes on Qualified Plans
June 23
Online Travel Companies Continue Racking Up Wins in Local Tax Disputes
June 23
Tennessee DOR Clarifies Nonprofits' Exemption From Sales and Use Tax
June 23
Canadian Court Partially Upholds GMAC's Appeal of Tax Reassessment
June 23
European Parliament Tax Panel to Grill Multinational Corporations on Tax Deals
June 23
Comments on Hard-to-Value Intangibles Criticize OECD Language Allowing ‘Hindsight'
June 23
‘Comptroller of the Treasury of Md. v. Wynne': What Are the Potential Consequences?
June 23
Federal Judge Tells IRS to Report On Status of Lost Lerner E-Mails
June 23
Mining Company President, Wife Dispute Taxable Gifts of $5 Million in Tax Court
June 23
Supreme Court Denies Certiorari to Ford, Out-of-State Workers' Compensation Insurers
June 23
Hay Loading Service Provider Offers Only Frivolous Arguments, Owes Taxes, Penalty
June 23
Media Company Shareholders Liable For Taxes as Transferees, Tax Court Says
June 23
Supreme Court Docket Watch: 2014-2015 Term Tax Law Cases
June 23
Foryan v. Commissioner
June 23
JCT Report (JCX-96-15), ‘Present Law and Selected Proposals Related to the Repatriation of Foreign Earnings'
June 23
Petition in ‘Davis v. Commissioner'
June 23
Shockley v. Commissioner
June 23
Skadden, Arps, Slate, Meagher & Flom LLP Comments on Proposed Rules (REG-133489-13) on Simplifying Controlled Group Research Tax Credit Allocation
June 23
FASB Task Force Makes Progress On Array of Thorny Cash Flow Issues
June 22
IRS Sets Applicable, Adjusted Federal Interest Rates for July
June 22
NFTC Official Welcomes U.S. Refusal To Join Multilateral Instrument Negotiations
June 22
IRS Issues More Publications For Retirement Plan Reviewing
June 22
Replace ‘Hodgepodge' Retirement System With Single, Portable Accounts, Paper Says
June 22
Exempt Accounts for Disabled People Put States in ‘Policeman' Role, Practitioner Says
June 22
Regulatory Watch
June 22
Online Travel Companies Object To Wisconsin Plan to Tax Travel Service Fees
June 22
EU Financial Transactions Tax May Come Together Soon, Moscovici Says
June 22
Germany Sees Privacy Roadblock To EU Plan to Share Tax Rulings
June 22
Germany, France Nix EU Interest, Royalty Tax Deal; BEPS Backtracking Cited
June 22
Indemnity Reinsurance as Taxable Transaction or Section 351 Transfer of Property
June 22
Court Denies Second IRS Motion in ‘Eaton' Seeking to Postpone Trial Until Early 2016
June 22
Pro-Israel Group Z Street Can Proceed With First Amendment Claim Against IRS
June 22
Two Swiss Banks Avoid U.S. Tax Prosecution, Disclose Accounts
June 22
Letter Rulings Take on Revisions to Trusts, Rural Electric Co-Op, Exempt Status Issues
June 22
Tax Shelter Promoter Haber Loses Fight To Quash Summons for Wife's Bank Records
June 22
Deficiency Dispute Remanded to Tax Court For Explanation of Jurisdictional Dismissal
June 22
Recourse Debt Rules Differ for Partner Basis, Property Disposition Income Determinations
June 22
What to Watch Next Week: Trade, Appropriations, EPA
June 22
CCA 201525010 - Section 1001 - Determination of Amount of and Recognition of Gain or Loss
June 22
Edwards v. Commissioner
June 22
Haber v. United States
June 22
IRS News Release (IR-2015-91) on Proposed Regulations (REG-102837-15) on Qualified ABLE Act Programs
June 22
IRS Proposed Regulations (REG-102837-15) on Qualified Programs Under 2014 Achieving a Better Life Experience (ABLE) Act
June 22
IRS Rev. Rul. 2015-15 Setting Applicable, Adjusted Federal Rates for July 2015
June 22
PLR 201525001 - Section 1001 - Determination of Amount of and Recognition of Gain or Loss
June 22
PLR 201525002 - Section 2511 - Transfers in General
June 22
PLR 201525003 - Section 2511 - Transfers in General
June 22
PLR 201525004 - Section 1362 - Election; Revocation; Termination
June 22
PLR 201525005 - Section 1362 - Election; Revocation; Termination
June 22
PLR 201525006 - Section 1362 - Election; Revocation; Termination
June 22
PLR 201525007 - Section 7701 - Definitions
June 22
PLR 201525008 - Section 754 - Manner of Electing Optional Adjustment to Basis of Partnership Property
June 22
PLR 201525009 - Section 1361 - S Corporation Defined
June 22
PLR 201525011 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
June 22
Transcript of IRS June 17, 2015, Hearing on Proposed Rules (REG-132253-11) On Information Returns for Bingo, Keno and Slot Machine Winnings
June 22
Z Street v. Koskinen
June 22
FASB Panel Proposes That ‘Novation’ Wouldn't Necessarily End Hedge Accounting
June 19
FASB Task Force Finalizes Proposal For Contracts Within Nodal Energy Markets
June 19
FASB Task Force Proposes to Halt More Derivatives Split Off From Host Contracts
June 19
Simplifications for Plan Rules Cleared For Finalization by FASB's Task Force
June 19
IRS Addresses Failure-to-Pay Tax Liability, Obligations of PEOs
June 19
Companies Write Letter Opposing House Bill Ending Wind Tax Credit
June 19
House Flirts With Veto-Proof Majority In Backing Medical Device Tax Repeal
June 19
IRS Doubles Federal Payment Levy On Medicare Providers Owing Taxes
June 19
Kill Cadillac Tax, Change Mandate, Employer Group Urges Congress
June 19
IRS Could Find Flow-Through Entity Tax Avoidance by Using Its ‘Social Network'
June 19
House Passes Federal Retirement Bill With Trade Promotion Language Attached
June 19
NCSL: Legislation Still Needed Despite Amazon's Decision to Collect Sales Tax
June 19
IRS Aims to Determine Uncertain Tax Positions for Firms That Don't Report Them
June 19
IRS SBSE Memo Revises Collection Due-Process Protocol
June 19
First Preparer Filing Season Program Done; Rules on Representing Clients Set to Change
June 19
Treasury Hoping to Release Final U.S. Model Treaty by Year End
June 19
Democrats’ July 20 Timeline For Highway Funding Unhelpful, Hatch Says
June 19
IRS No-Rule on Basis in Grantor Trust Sales Reflects Clash of Opinions
June 19
Regulatory Watch
June 19
New Mexico Governor Signs Bipartisan Tax-Incentive, Job-Stimulus Legislation
June 19
Profit Shifting Plan Carries Implications For VAT, Goods Taxes Beyond OECD Guidelines
June 19
U.S. Supreme Court Asked to Draw Line On Washington Retroactive Estate Tax
June 19
Tax Court: New York Doctor Liable For Unpaid Employment Taxes, Penalties
June 19
IRS Memorandum (SBSE-05-0615-0047) Reissuing Interim Guidance on Investigation of Offers Under Appeal's Jurisdiction
June 19
IRS Memorandum (SBSE-05-0615-0049) on Correction of Professional Employer Organization Accounts Not Liable for Employment Taxes
June 19
IRS Memorandum (SBSE-05-0615-0050) on Federal Payment Levy Program Authority on Medicare Provider Payments
June 19
IRS News Release (IR-2015-90) on Tax Preparer Completion of Voluntary Education Program
June 19
JCT Report (JCX-95-15), ‘Estimated Revenue Effects of the Revenue Provision Contained in H.R. 2146, The “Defending Public Safety Employee's Retirement Act,” as Amended by the Senate, and Further Amended by a House Resolution'
June 19
Obiakor v. Commissioner
June 19
Petition in ‘Hambleton v. Washington'
June 19
Auditors Should Use OMB Database For Compliance With ‘Single Audit' Rules
June 18
Not-for-Profit Accounting Model Attempts to Fill Information Gaps
June 18
JCT Pegs Medical Device Tax Repeal At $24.4 Billion Ahead of House Vote
June 18
IRS Official: Don't Expect Exempt UBI Method Allocation Project by June 30
June 18
IRS Gaming Rules Would Turn Marketing Tool Into Reporting System, Casino Industry Says
June 18
Health Insurers May Use 2015 Subsidies In 2016 Notices as Estimates, Guidance Says
June 18
IRS Releases Draft Forms For 2015 ACA Reporting
June 18
Republicans on Hill Line Up Some Fallback Options on Affordable Care Act
June 18
With ACA in Peril at High Court, Government Offers Scant Relief
June 18
Appropriations Committee Advances Bill With $838 Million IRS Budget Cut, New Mandates
June 18
O'Donnell to Helm LB&I Division of IRS, Bringing Years of International Expertise
June 18
NYSBA Tax Section Seeks Clarification On Liability Rules for Partnerships
June 18
IRS Makes Minor Corrections To Proposed Rules on Partnerships
June 18
DOL Secretary: Fiduciary Rule Needed To Fix ‘Flawed' Financial Advice Industry
June 18
Feinberg Appointed to Review Applications For Multiemployer Pension Plan Benefit Cuts
June 18
IRS Updates Publication on Identifying, Resolving Affiliated Service Group Issues
June 18
Troubled Multiemployer Plans Addressed In Rules on Benefit Suspensions, Partitions
June 18
Actuaries Panel Meeting on Exam Questions, Test Results Closed to Public
June 18
House Committee OKs Long-Brewing Bills on Cross-State Business Taxes
June 18
IRS Seeks Public Comment On Work Opportunity Credit Form
June 18
Risk-Based Audit Approach Part of Growing Focus on International Issues, O'Donnell Says
June 18
Wal-Mart Owns Assets Worth $76 Billion Held in Overseas Tax Havens, Report Says
June 18
House Attaches Trade Language To Federal Retirement Tax Bill
June 18
Ryan Says Limited Highway Funding Options Make General Fund Transfer ‘Unavoidable'
June 18
Key Tax Issues in Congress
June 18
South Carolina to Use ‘Finnigan' Method for Income Apportionment
June 18
New Vermont Law Clarifies Treatment of Cloud Transactions
June 18
EU Seeks Financial Transactions Tax As 11 States Meet in Bid to Choose Path
June 18
EU's Comprehensive Action Plan Entails CCCTB Relaunch, Transfer Pricing Overhaul
June 18
European Commission Releases List Of Tax Havens; Luxembourg Escapes
June 18
IRS Issues ‘May Department Stores' Regulations
June 18
New Jersey Appeals Court Rejects Taxpayer Argument on S Corp. Losses
June 18
Route 231 Files Brief in Fourth Circuit Virginia Conservation Tax Credit Case
June 18
U.S. District Court Grants Microsoft Corp. Evidentiary Hearing on Quinn Emanuel Issue
June 18
IRS Proposed Regulations (REG-102648-15) on Suspension of Benefits Under Multiemployer Pension Reform Act
June 18
IRS Rev. Proc. 2015-34 on Procedures for Certain Multiemployer Defined Benefit Plans to Apply for Suspension of Benefits Under Section 432(e)(9)
June 18
IRS Temporary Regulations (T.D. 9723) on Suspension of Benefits Under Multiemployer Pension Reform Act
June 18
JCT Report (JCX-94-15), ‘Estimated Revenue Effects of H.R. 160, the “Protect Medical Innovation Act of 2015” ‘
June 18
NYSBA Tax Section Comments on Treatment of LLC ‘Exculpatory Liabilities' Under Sections 704(b), 752
June 18
Route 231 Brief in ‘Route 231, LLC v. Commissioner'
June 18
Applying Revenue Rule to Nonprofits Proving to Be Tricky Issue for FASB
June 17
House Judiciary Panel Plans June 17 Markup on State, Local Tax Bills
June 17
IRS: Only 2 Percent of All Forms 1023-EZ Are Rejected, Proving Low Risk of Misuse
June 17
Treasury Releases Four Letters Under Freedom of Information Act
June 17
Biggest Changes for Employers on Summary Of Benefits, Coverage May Be Yet to Come
June 17
House Spending Bill Would Hinder Basic IRS Functions, Administration Says
June 17
Tribiano Named IRS Deputy Commissioner for Operations Support
June 17
JCT Examines Highway Fund As Senate Hearing Approaches
June 17
DOL Schedules Fiduciary Rule Hearing, Extends Comment Deadline to July 21
June 17
Renaissance's Golden Perk: Tax-Free Piece of Killer Hedge Fund
June 17
Unbanked Taxpayers Who Forgo Depositing Taxes for Good Reason Won't Face Penalties
June 17
Ryan Downplays Odds of U.S. Cutting Corporate Tax Rate in 2015
June 17
Inversion Rules Should Be Top Priority For IRS Guidance Plan, ABA Tax Section Says
June 17
Senators Float Taxpayer Rights Bill With Harsher Penalties for IRS Violations
June 17
Florida Gov. Scott Signs $400 Million Tax-Cut Package
June 17
Deal Caps Ford Motor Co.'s Job Retention Tax Credits, Compels Additional Investment
June 17
Tennessee DOR Guidance Addresses Changes to Sales, Use Tax Provisions
June 17
New EU Corporate Tax Plan Calls For Revised CCCTB, Tax Haven Crackdown
June 17
Airbnb, Amazon Land On French Tax Radar as Sales Soar
June 17
Sweden Denial of Capital Losses on Currency Exchange in Tax Assessments Deemed Legal
June 17
‘Polychim’ Puts Louisiana Corporate Franchise Tax Against the Ropes
June 17
Arizona Taxpayer Entitled to Penalty Refund After IRS Misses Limitations Period
June 17
ABA Tax Section Comments on Notice 2015-27 on 2015-2016 Priority Guidance Plan
June 17
Bridges v. Polychim USA, Inc.
June 17
CRS Report, ‘The Internet Tax Freedom Act: In Brief'
June 17
Foley, Todd - Letter 2
June 17
IRS Memorandum (SBSE-04-0615-0045) Providing Interim Guidance on Failure to Deposit Penalty Under Section 6656 for Taxpayers Unable to Get Bank Account
June 17
IRS News Release (IR-2015-89) on Appointment of Jeffrey Tribiano as Deputy Commissioner for Operations Support
June 17
JCT Report (JCX-93-15), ‘Overview of Selected Tax Provisions Relating to the Highway Trust Fund and Related Excise Taxes'
June 17
Jenkins, Jennifer - Letter 1
June 17
Lochner, Betty - Letter 3
June 17
May v. United States
June 17
Schrader, Kurt - Letter 4
June 17
Taxpayer Bill of Rights Enhancement Act (S. 1578), by Sen. Grassley
June 17
SEC Filings Show Molson Coors Seeks Renewal of Advance Pricing Agreement
June 16
FASB Issues Accounting Standards Update With Technical Corrections, Improvements
June 16
Support From Retailers Will Boost Online Sales Bill, Chaffetz Predicts
June 16
Electronic Tax Advisory Committee To Address Annual Report on June 25
June 16
IRS Announces Inflation Adjustment Factor For Carbon Dioxide Sequestration in 2015
June 16
IRS Extends Empowerment Zone Designations Through End of 2014
June 16
White House Levels Veto Threat Against Medical Device Tax
June 16
June Delivery of IRS Exempt Political Activity Rules Unlikely, Official Says
June 16
IRS Updates Publication 7002 On Employee Benefit Plan Compliance
June 16
Pension Overpayments Raise Tough Questions About How to Recoup Losses, Attorneys Say
June 16
IRS Seeks Comment on Form Used By Small Businesses to Claim Tax Credit
June 16
U.S. Receives 61 Indian MAP Cases In 2015, Adjustments of $1.25 Billion
June 16
Gas Tax Would Double If Tied to Inflation, JCT Says in Highway Trust Fund Report
June 16
IRS Won't Rule on Basis Adjustments For Grantor Trust Assets Not Included in Estate
June 16
Regulatory Watch
June 16
Kansas Legislature Passes Tax Hike To Plug $400 Million Revenue Hole
June 16
Louisiana Lawmakers Pass Tax Bills; Biggest Burden Would Fall on Businesses
June 16
Oregon First to Test Tax Based On Miles Driven Instead of Fuel Used
June 16
S.C. Governor Signs Legislation Authorizing Tax Amnesty Periods
June 16
Texas Governor Signs $3.8B Tax Relief Bill That Lowers Business Franchise Tax Rate
June 16
Canadian Court Ruling Supports Tax Agency Requests for Work Papers
June 16
China Considers Replacing Problematic Pollution Fee System With Environmental Tax
June 16
China Transfer Pricing Plan Specifies Four Areas of Arm's-Length Standard Violations
June 16
India Clarifies When Rollbacks on Advance Pricing Agreements Can Apply to Past Years
June 16
India Tax Woes Don't Stop Vodafone From Becoming Top Foreign Investor
June 16
Businesses ‘Anxious' That BEPS Not Addressing Concerns, Advisers Warn
June 16
Trustee Can't Pay Taxes Without First Notifying Creditors, Ninth Circuit Rules
June 16
Transfer of Real Estate Contracts To Corporation Was Capital Contribution
June 16
Taxpayer Liable for Fraudulently Obtained Tax Credit Applied to Child Support Debt
June 16
Bell v. Commissioner
June 16
Devy v. Commissioner
June 16
IRS News Release (IR-2015-88) on Extension of Expiration Date for Empowerment Zone Designations
June 16
IRS Notice 2015-44 on 2015 Inflation Adjustment Factor for Carbon Dioxide Sequestration Credit Under Section 45Q
June 16
IRS Notice of June 25 Meeting of Electronic Tax Administration Advisory Committee (ETAAC)
June 16
IRS Rev. Proc. 2015-37 on Nonissuance of Letter Rulings, Determination Letters on Certain Basis Adjustments for Assets in Grantor Trust
June 16
JCT Report (JCX-92-15), ‘Long-Term Financing of the Highway Trust Fund'
June 16
Remote Transactions Parity Act (H.R. 2775), by Rep. Chaffetz
June 16
Ya Global Petition in ‘Ya Global Invs., LP v. Commissioner'
June 16
FASB's Private Council Urged To Focus on Reducing Complexity
June 15
ABA Tax Section Seeks Wider Exception To ‘Cash Box' Rule for Foreign Insurers
June 15
Challenge of REIT Spinoffs Heightened By Active Trade or Business Rules
June 15
Panelists Explain ‘Busting' Tax-Free Treatment in Mergers or Acquisitions
June 15
IRS Sets Nonconventional Source Credit Reference Price at $87.39 for 2014
June 15
IRS May Make Extension to Elect Portability Permanent, Rules Say
June 15
Industry Groups Toast Wyden Tax Bill On Beer and Wine as Breakthrough
June 15
IRS Corrects Previous Announcement Of Charitable Contributions List Deletions
June 15
IRS Corrects Final Regulations On Notional Principal Contracts
June 15
Federal Government Finalizes Changes For ACA Summary of Benefits and Coverage
June 15
House Committee Sets June 17 Action On Bill Giving IRS Another Funding Cut
June 15
IRS Cancels June 24 Hearing on Method For Determining Applicable Federal Rates
June 15
Official Says Up-Cs With ‘Foreign Flavor' Raise Concerns About Placement of Profits
June 15
Proposal on MLP Qualifying Income Tries To Draw Line in the Sand, IRS Official Says
June 15
O'Donnell: ‘Frenetic' Work Continues On Efforts to Improve MAP Dispute Resolution
June 15
U.S. Considering Whether to Require Country-by-Country Template With Returns
June 15
House Panel Sets June 17 Hearing On Labor Department's Fiduciary Rule
June 15
IRS Updates Five Publications On Employee Benefit Plan Compliance
June 15
Trade Package With Tax Offsets Fails House Vote, Delaying Advancement
June 15
IRS Plans to Reorganize Examiners Into Practice Areas, Seeks to Expand APMA
June 15
Connecticut Governor Wants Spending Cuts, Tax Reductions Added to Passed Budget Bill
June 15
Nevada Governor Signs Centerpiece Bill To Raise $1.1 Billion in New Revenue
June 15
New Jersey Bills Would Shield Holocaust Reparations From Seizure, Estate Taxes
June 15
China Has 15 Compliance ‘Expectations' For Multinationals, SAT Official Says
June 15
U.S. Official Welcomes India's Draft Rules on Ranges, Multiple-Year Data
June 15
Andrus: ‘Strong View' With OECD Delegates Against High Returns to Capital-Only Entities
June 15
IRS Official: OECD's Profit Split Draft Is ‘Invitation for Chaos'
June 15
CCA: Solar Energy Partnership Can't Use Wind Energy Production Credit Safe Harbor
June 15
Government Seeks $2M FBAR Penalty For Liechtenstein Trust With Swiss Account
June 15
PLRs Look at Spinoff, Orphan Drug Credit, Sale of Broadband Spectrum, Other Issues
June 15
Power of Attorney, Consent Extended Limitations Period of Successor Corporation
June 15
Failure to Surrender Levied Property Results in 50 Percent Penalty for Holder
June 15
Hedge Fund Petitions Tax Court Over $310 Million in Assessed Business Income
June 15
What to Watch Week of June 15: Trade, Defense, Medical Devices
June 15
ABA Tax Section Comments on Notice 2014-52 on Corporate Inversion Transactions
June 15
CCA 201524024 - Section 48 - Energy Credit
June 15
Complaint in ‘United States v. Estate of Arleo'
June 15
Craft Beverage Modernization and Tax Reform Act (S. 1562), by Sen. Wyden
June 15
IRS Announcement 2015-16 Correcting Announcement 2015-14 Listing Organizations No Longer Eligible to Receive Deductible Contributions Under Section 170(c)(2)
June 15
IRS Correcting Amendment to Final Regulations (T.D. 9719) on Treatment of Notional Principal Contracts With Nonperiodic Payments
June 15
IRS Field Attorney Advice (FAA 20152301F) on Agency Reliance on Consent Signed Under Power of Attorney to Extend Statute of Limitations for Successor Corporation
June 15
IRS Field Attorney Advice (FAA 20152302F) on Failure to Surrender Levied Property
June 15
IRS Final Regulations (T.D. 9725) on Portability of Deceased Spousal Unused Exclusion Amount
June 15
IRS Notice 2015-45 on 2014 Reference Price for Enhanced Oil Recovery Credit, Marginal Well Production Credit, Depletion Percentage
June 15
IRS, HHS, Labor Final Regulations (T.D. 9724) on Summary of Benefits and Coverage, Uniform Glossary for ACA Group Health Plans
June 15
JCT Report (JCX-90-15), ‘Estimated Revenue Effects of the Revenue Provisions Contained in H.R. 1295, the “Trade Preferences Extension Act of 2015” ‘
June 15
JCT Report (JCX-91-15), ‘Estimated Revenue Effects of the Revenue Provisions Contained in a Motion to Concur in the Senate Amendment to H.R. 644, the “Trade Facilitation and Trade Enforcement Act of 2015,” and H.R. 1314, the “Trade Act of 2015” ‘
June 15
PLR 201524001 - Section 9100
June 15
PLR 201524002 - Section 1381 - Organizations to Which Part Applies
June 15
PLR 201524003 - Section 1381 - Organizations to Which Part Applies
June 15
PLR 201524004 - Section 1381 - Organizations to Which Part Applies
June 15
PLR 201524005 - Section 355 - Distribution of Stock and Securities of a Controlled Corporation
June 15
PLR 201524006 - Section 1362 - Election; Revocation; Termination
June 15
PLR 201524007 - Section 7701 - Definitions
June 15
PLR 201524008 - Section 1502 - Regulations
June 15
PLR 201524009 - Section 1362 - Election; Revocation; Termination
June 15
PLR 201524010 - Section 453 - Installment Method
June 15
PLR 201524011 - Section 453 - Installment Method
June 15
PLR 201524012 - Section 453 - Installment Method
June 15
PLR 201524013 - Section 453 - Installment Method
June 15
PLR 201524014 - Section 7701 - Definitions
June 15
PLR 201524015 - Section 7701 - Definitions
June 15
PLR 201524016 - Section 165 - Losses
June 15
PLR 201524017 - Section 856 - Definition of Real Estate Investment Trust
June 15
PLR 201524018 - Section 45 - Electricity Produced From Certain Renewable Resources, etc.
June 15
PLR 201524019 - Section 1362 - Election; Revocation; Termination
June 15
PLR 201524020 - Section 851 - Definition of Regulated Investment Company
June 15
PLR 201524021 - Section 45C - Clinical Testing Expenses for Certain Drugs for Rare Diseases or Conditions
June 15
PLR 201524022 - Section 9100
June 15
PLR 201524023 - Section 1362 - Election; Revocation; Termination
June 15
PLR 201524025 - Section 4945 - Taxes on Taxable Expenditures
June 15
PLR 201524026 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
June 15
PLR 201524027 - Section 402 - Taxability of Beneficiary of Employees' Trust
June 15
PLR 201524028 - Section 408 - Individual Retirement Accounts
June 15
PLR 201524029 - Section 408 - Individual Retirement Accounts
June 15
PLR 201524030 - Section 402 - Taxability of Beneficiary of Employees' Trust
June 15
PLR 201524031 - Section 408 - Individual Retirement Accounts
June 15
International Pension Standard Suggested to FASB Advisory Council
June 12
No Decisions Yet on Spinoff Rulings, Other Regulations in Works, IRS Official Says
June 12
Rep. Chaffetz Readies Remote Sales Tax Measure for June 15 Release
June 12
IRS Releases 2016 Draft Form, Instructions for Long-Term Care Benefits
June 12
Subcommittee Advances Spending Bill With $838 Million IRS Budget Cut
June 12
Dormant Wind Energy Credit Still Good Blueprint for Partnerships, IRS Attorney Says
June 12
IRS Issues ‘Precise Rules' On Asset-for-Stock Transactions
June 12
IRS to Release Publicly Traded Partnerships Guidance, Seeks Comment on Proposed Regs
June 12
U.S., U.K., OECD Delegates Differ On Evaluation of BEPS Project
June 12
Hatch Backs New Tax Offsets in Trade Bill; House Set to Vote on Package June 12
June 12
‘Special Tax Regime' Definition Big Issue As BEPS Work Continues on Treaty Abuse
June 12
IRS Partners With Software Companies, States to Fight Refund Fraud, Identity Theft
June 12
Regulatory Watch
June 12
Political Pressure Led to Australia's New Anti-Avoidance Measure, Official Says
June 12
Brazil's Superior Court Upholds Inclusion Of Services Tax in PIS/Cofins Tax Calculation
June 12
Pross: New Interest Deductibility Rules May Include ‘Corridor' for Fixed-Ratio Test
June 12
Push for Arbitration in MAP Gets Boost From G-7's Declaration of Support
June 12
U.K., South Africa Officials Blast U.S., Claim ‘Divergence' on Policy Harms BEPS
June 12
The Affordable Care Act's ‘Cadillac Tax': Five Things You Need to Know Now
June 12
Florida Supreme Court Rules Lodging Tax Doesn't Apply to Online Travel Companies
June 12
Dressage Enthusiast Didn't Engage in Horse Activity for Profit, Couldn't Claim Losses
June 12
Company's Sole Shareholder Offers Only Frivolous Arguments Relating to Tax Liability
June 12
IRS Designates Calendar Administrators For Fall Tax Court Trial Sessions
June 12
IRS Has Right to Issue Lien, Collect Tax When Company Breaks Terms of OIC
June 12
Alachua Cnty., et al. v. Expedia, Inc.
June 12
Epitome Sys., Inc. v. Commissioner
June 12
IRS Final, Temporary Regulations (T.D. 9722) on Partnership Transactions Involving Partner's Equity Interests
June 12
IRS News Release (IR-2015-87) on Collaborative Efforts to Combat Identity Theft
June 12
IRS Notices of Chief Counsel Calendar Administrators for September, October Tax Court Sessions
June 12
IRS Proposed Regulations (REG-138759-14) on Aggregation of Basis for Partnership Distributions Involving Partner's Equity Interests
June 12
IRS Proposed Regulations (REG-149518-03) on Partnership Transactions Involving Partner's Equity Interests
June 12
IRS Report, ‘2015 Security Summit: Protecting Taxpayers From Identity Theft Tax Refund Fraud'
June 12
McMillan v. Commissioner
June 12
Quality Software Sys. Inc. v. Commissioner
June 12
FASB Begins Staking Out Alternatives For Simplifying Derivatives Accounting
June 11
IRS Working to Finish Proposal On Management Fee Waivers
June 11
Senators Unveil $45-a-Ton Carbon Tax Bill; Revenue Could Offset Corporate Tax Cut
June 11
IRS Proposes Fix to ‘Circular Basis Problem' for Consolidated Returns
June 11
Latest GOP Document Request Involving Section 501(c) Becomes Tussle Over FOIA
June 11
Taxpayers With Foreign Assets Face June Deadlines for FATCA, FBAR Reporting
June 11
House Bill Cuts $838 Million From IRS Budget, Sets New Requirements for Agency
June 11
Camp: BEPS Moving Too Fast, Prompting Unilateral Actions
June 11
Strong Interest in Patent Boxes As Part of Tax Revamp, JCT Chief Says
June 11
IRS Forum Sessions to Address SEP, SIMPLE IRA Plans, ACA Provisions
June 11
IRS Releases June Weighted Average Rates, Yield Curves, Funding Segment Rates
June 11
IRS Updates Publications For Employee Benefit Plans
June 11
IRS Move to End Continuous Audits May Rattle Some Taxpayers in Program
June 11
Trade Bill Compromise Includes Hike in Tax Compliance Penalties
June 11
Though Extenders Is Top Priority, It May Languish Until End of Year, Lawmaker Says
June 11
Repatriation for Highways Idea Still Kicking Around, Sen. Blunt, Other Lawmakers Say
June 11
Boustany Prescription for Tax Overhaul: Two Doses, Two Years Apart
June 11
Regulatory Watch
June 11
Louisiana Bill to Curb Solar Tax Credit Heads to Governor's Desk for Signature
June 11
Bermuda's Finance Minister Defends Business Model, Vows to Root Out Tax Fraud
June 11
Corporate Exodus Unlikely If Switzerland's Tax Revisions Advance, Practitioners Say
June 11
Vatican, South Korea Separately Sign FATCA Accords With U.S. to Curb Evasion
June 11
Andrus: ‘Moral Hazard' Likely to Disappear From OECD's Revised Draft on Risk
June 11
Longer Limitations Period Applied to Failure To Report Stock Distribution as Income
June 11
Married Taxpayer Can Amend Filing Status, Claim Resulting Tax Credits, Refund
June 11
Louisiana Appellate Court Requires Oil Driller to Pay Use Tax on Barge Repairs
June 11
Chicago Couple Allowed to Proceed With Refund Case Through Protective Claims
June 11
Supreme Court Briefs Outline Arguments For Certiorari in Virginia Toll Road Challenge
June 11
Corr Supplemental Brief in ‘Corr v. Metro. Washington Airports Auth.'
June 11
Heckman v. Commissioner
June 11
IRS News Release (IR-2015-86) on FBAR, FATCA Filing Requirements for Taxpayers with Foreign Assets
June 11
IRS Notice 2015-42 Updating Weighted Average Interest Rates, Yield Curves, Segment Rates for June
June 11
IRS Proposed Regulations (REG-101652-10) on Elimination of Circular Adjustments to Basis, Absorption of Consolidated Group Losses
June 11
IRS-Related Provisions in House Appropriations Committee FY 2016 Financial Services and General Government Appropriations Bill
June 11
Ibrahim v. Commissioner
June 11
Trade Preferences Extension Act (Rep. Ryan Amendment to Senate Amendment to H.R. 1295)
June 11
U.S. Solicitor General Brief in ‘Corr v. Metro. Washington Airports Auth.'
June 11
Wu v. United States
June 11
Deferral of Revenue Rules Will Happen This Summer, FASB Chairman Golden Says
May 21
FASB Reappoints Buck, Schroeder for Six-Year Terms
May 21
Noncontrolling Interests Standard Useful to Investors, FAF Review Reveals
May 21
PCAOB Urged to Focus On Performance Standards
May 21
Yahoo's Tax-Free Alibaba Deal Could Be Held Up, but It's Not Dead
May 21
Unaudited Small 403(b) Plans May Face Unfixed Errors, Penalties, Practitioner Says
May 21
Program to Register Sponsored Entities Under FATCA Launching in Late Summer
May 21
For FIRPTA Critics, Hopes for Revision May Hang on Long-Term Highway Fix
May 21
IRS Answers New Questions On ACA Reporting for Employers
May 21
U.S. Proposed Changes to Model Tax Treaty Intended to Influence BEPS Discussions
May 21
Senators Ask Obama to Clarify Treatment Under ERISA of State IRA Programs
May 21
House Passes Legislation To Permanently Extend R&D Credit
May 21
CORRECTION
May 21
Key Tax Issues in Congress
May 21
EU Parliament Approves Measure For Mandatory Company Ownership Registries
May 21
European Commission to Study Compromise Options on Transactions Tax
May 21
Lurking Challenges to the ACA Tax Credit Regulations
May 21
IRS, Tech Company Co-Founder File Briefs On Categorization of $3M in Compensation
May 21
ConAgra Employee Claims Parity Act Breach, Seeks Plan Coverage for Autism Treatment
May 21
Indiana Faith-Based College Must Adhere To Birth Control Accommodation, Court Rules
May 21
Brinkley Brief in ‘Brinkley v. Commissioner'
May 21
IRS Brief in ‘Brinkley v. Commissioner'
May 21
JCT Report (JCX-86-15), ‘Estimated Revenue Effects of H.R. 880, the “American Research and Competitiveness Act of 2015” ‘
May 21
Treasury Proposed Changes to U.S. Model Income Tax Convention Provisions on ‘Special Tax Regimes'
May 21
Treasury Proposed Changes to U.S. Model Income Tax Convention Provisions on Exempt Permanent Establishments
May 21
Treasury Proposed Changes to U.S. Model Income Tax Convention Provisions on Limitation on Benefits
May 21
Treasury Proposed Changes to U.S. Model Income Tax Convention Provisions on Payments by ‘Expatriated Entities'
May 21
Treasury Proposed Changes to U.S. Model Income Tax Convention Provisions on Subsequent Changes in Law
May 21
AICPA to Offer Fair Value Measurement Credentials in 2016
May 20
Carried Interest Tax Change Off Table Until 2017, Ryan Says
May 20
House-Passed Bill Gives Boost to CBO Budget; No Change to JCT, JEC Funding
May 20
Tax-Dodge Scrutiny in U.S. Repels Bidders from Bermuda Takeovers
May 20
IRS Limits Spin-off Rulings, Creating Uncertainty for Yahoo's Tax-Free SpinCo Deal
May 20
20 Percent Gain in Power Produced at GE Facility Could Make Tax Credit Unnecessary
May 20
SolarCity Turns to Bond Market To Fill Tax Credit Funding Void
May 20
Treasury Releases Three Letters Under Freedom of Information Act
May 20
Individual Tax Filing Deadlines in 2016 Recognize Emancipation, Patriots' Day
May 20
‘Highest Guaranteed Value' Reference Gone In IRS Proposal on Troubled-Bank Deals
May 20
IRS Sticking to Position on Self-Certification Of Residency for New Accounts Under FATCA
May 20
147,000 Sign Up for ACA Coverage During Tax Special Enrollment Period
May 20
IRS Officials Outline Progress on Guidance On Dividend Rules, Limiting Refunds, FATCA
May 20
Obama Would Veto Permanent R&D Credit Extension; House Vote on Bill Set for May 20
May 20
Credit Suisse ‘thankyou’ E-Mail To DOL Illuminates Post-Conviction Path
May 20
OECD Considering Question of Compliance Framework for Common Reporting Standard
May 20
Budget Cuts Are Chipping Away At Tax Enforcement, DOJ Official Says
May 20
Scope of Corporate Overhaul Narrows As Ryan Touts 2015 ‘Down Payment' Effort
May 20
Sen. Enzi Tamps Down Talk of Making Policy Recommendations on Individual Tax Changes
May 20
Ex-CBO Chief Elmendorf Says ACA Subsidies Always Assumed Available for All Exchanges
May 20
Regulatory Watch
May 20
Airbnb to Collect Hotel Taxes For North Carolina, Four Counties
May 20
Transfer Pricing at State Level Means Greater Complexity, Unanswered Questions
May 20
China Removes Key Tax on Electric, Hybrid, Fuel Cell Commercial Vehicles
May 20
Advisers: Expect Profit ‘Shift' to Source-Tax Countries After BEPS Project Concludes
May 20
Stack: BEPS Project Unlikely to Produce Minimum Standards for Rules on CFCs
May 20
Second Circuit May Side With IRS, Disallow Legitimate Transactions Connected to Shams
May 20
Tax Court: Michigan Couple Ineligible For Deductions Relating to Oceanfront Condo
May 20
IRS Designates Calendar Administrators For June, September Tax Court Sessions
May 20
Hewlett-Packard Submits Reply Brief To Ninth Circuit Disputing Tax Court Loss
May 20
GE Airplane Leasing Tax Avoidance Saga Ends With Second Circuit Ruling for Penalty
May 20
Courtney, Joe - Letter 1
May 20
IRS Notices of Chief Counsel Calendar Administrators for June, September Tax Court Sessions
May 20
IRS Proposed Regulations (REG-140991-09) on Treatment of Transactions Involving Federal Financial Assistance
May 20
IRS Rev. Rul. 2015-13 on April 18, 2016, Filing Deadline for Individual Taxpayers
May 20
King, Bernard - Letter 3
May 20
Redisch v. Commissioner
May 20
Rep. Graves Bill (H.R. 2250) on FY 2016 Legislative Branch Appropriations
May 20
Reply Brief in ‘Hewlett-Packard Co. v. Commissioner'
May 20
TIFD III-E Inc. v. United States
May 20
Yarmuth, John - Letter 2
May 20
Form 5500 Update, Proposed Rules On Lifetime Income Due Soon, Borzi Says
May 19
DOL Benefit Plan Audit Quality Study Results Generate Concern, Displeasure From Officials
May 19
IRS Sets Applicable, Adjusted Federal Interest Rates for June
May 19
Study Says EU Complaints About Taxes Google, Apple Don't Pay Are ‘Hypocritical'
May 19
DOL Extends Fiduciary Rule Comment Period In Response to Push by Groups, Lawmakers
May 19
IRS Seeks Public Comment On Benefit Provisions' Effective Dates
May 19
Senate-Passed Trade Legislation Would Raise $488 Million in Revenue
May 19
Colorado Governor Signs Tax Credit Measure For New Businesses in Distressed Locations
May 19
Luxembourg Promises to Make Tax Deal Agreement Key to Upcoming EU Presidency
May 19
Inconsistent Decisions Based on Identical Facts Should Concern Companies About Nexus and Nonfiling Exposure
May 19
High Court Paves Way for 401(k) Litigation, Reverses Trend of Finding Lawsuits Untimely
May 19
Maryland Must Credit Out-of-State Taxes Or Find Other Cure for Discriminatory Regime
May 19
Tax Court: Taxpayer's Refusal to Submit Proper Documents Brings Fair Case Closure
May 19
Client Sophistication Won't Shield Proskauer From $140M Fraud Lawsuit Over Tax Advice
May 19
Supreme Court Docket Watch: 2014-2015 Term Tax Law Cases
May 19
Obama Nominations Increasingly Stalled in Committee, Reid Says
May 19
Comptroller of Treasury of Md. v. Wynne
May 19
Frierson-Harris v. Commissioner
May 19
IRS Rev. Rul. 2015-14 Setting Applicable, Adjusted Federal Rates for June 2015
May 19
JCT Report (JCX-84-15), ‘Estimated Budget Effects of the Revenue Provisions Contained in H.R. 1295, as Amended by the Senate on May 13, 2015, the “Trade Preferences Extension Act of 2015” ‘
May 19
JCT Report (JCX-85-15), ‘Estimated Budget Effects of the Revenue Provisions Contained in H.R. 644, as Amended by the Senate on May 13, 2015, the “Trade Facilitation and Trade Enforcement Act of 2015” ‘
May 19
Tough Issues Raised by U.S. Split From U.K., Canada on Opening Accounts Under FATCA
May 18
IRS Publishes 2015 Inflation Factors, Reference Prices for Energy Credits
May 18
IRS Announces Deletions From Charitable Contributions List
May 18
Senate Panel Begins Investigation Into ACA Subsidy Distribution
May 18
Ways and Means Committee to Mark Up Medical Device Tax Repeal Bill in June
May 18
Natural Resource Partnerships Will Continue Qualifying Income Push as IRS Mulls Rules
May 18
Partnerships Paying Taxes at 19.7 Percent Rate on Average, Emerging Research Shows
May 18
IRS Posts Draft of Form 4972, Used To Calculate Tax on Lump-Sum Distribution
May 18
IRS Guide Explains Tax Benefits Available to Service Members
May 18
Two-Month Highway, Transit Patch Prepared in House by Shuster, Ryan
May 18
Missouri Changes Apportionment Method for Sales of Intangible Property
May 18
Chile Clarifies When Foreign Loans To Be Considered Withdrawal of Profits
May 18
India's Modi Rushes to Meet Sales Tax Deadline After Setback
May 18
OECD Working Party Chooses ‘Option B' To Rewrite PE Rules on Commissionaires
May 18
India Said to Consider Reviewing All Remaining Business Tax Disputes
May 18
U.K. Banks Hoping for Tax Relief From Cameron Unlikely to Get It
May 18
IRS Says APA Saved Eaton $200 Million in Income Taxes
May 18
IRS: Energy Firm Should Treat Joint Ventures With Foreign Agency as Leases, Not Sales
May 18
CCA: Medical Device Sold Only to Doctors Can Still Qualify for Retail Excise Exemption
May 18
Partnership Assessments, Tax Lien Priority Among Items Addressed in E-Mail CCAs
May 18
PLRs Examine Exempt Status Issues, Supplement Refined Coal Facility Rulings
May 18
Oil Company Petitions $3.8M in 2010 Tax Deficiencies, Disputes IRS Calculations
May 18
Finter Bank Zurich Pays $5.4 Million In U.S. Tax Agreement Over Aiding Evasion
May 18
American Opportunity Credit Claim Penalty Subject to Deficiency Procedures, CCA Says
May 18
Fluor Settles Transfer Pricing Dispute, Entitled to $1.2 Million Refund, Interest
May 18
What to Watch May 18 Week: Defense, Trade, NSA Data
May 18
CCA 201520004 - Section 611 - Allowance of Deduction for Depletion
May 18
CCA 201520005 - Section 6676 - Erroneous Claim For Refund Or Credit
May 18
CCA 201520006 - Section 4191 - Medical Devices
May 18
CCA 201520007 - Section 6222 - Partner's Return Must Be Consistent With Partnership Return or Secretary Notified of Inconsistency
May 18
CCA 201520008 - Section 7803 - Commissioner of Internal Revenue; Other Officials
May 18
CCA 201520009 - Section 6331 - Levy and Distraint
May 18
CCA 201520010 - Section 6404 - Abatements
May 18
CCA 201520011 - Section 6109 - Identifying Numbers
May 18
CCA 201520012 - Section 6323 - Validity and Priority Against Certain Persons
May 18
ENSCO Exhibit in ‘ENSCO Int'l Inc. v. Commissioner'
May 18
ENSCO Petition in ‘ENSCO Int'l Inc. v. Commissioner'
May 18
IRS Announcement 2015-14 Listing Organizations No Longer Eligible to Receive Deductible Contributions Under Section 170(c)(2)
May 18
IRS News Release (IR-2015-80) on Armed Forces Tax Guide
May 18
IRS Notice 2015-32 on 2015 Inflation Adjustment Factors, Reference Prices for Energy Credits
May 18
PLR 201519032 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
May 18
PLR 201519033 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
May 18
PLR 201519034 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
May 18
PLR 201519035 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
May 18
PLR 201519036 - Section 4945 - Taxes on Taxable Expenditures
May 18
PLR 201519037 - Section 4945 - Taxes on Taxable Expenditures
May 18
PLR 201519038 - Section 4945 - Taxes on Taxable Expenditures
May 18
PLR 201519039 - Section 4945 - Taxes on Taxable Expenditures
May 18
PLR 201519040 - Section 408 - Individual Retirement Accounts
May 18
PLR 201519041 - Section 408 - Individual Retirement Accounts
May 18
PLR 201519042 - Section 408 - Individual Retirement Accounts
May 18
PLR 201519043 - Section 408 - Individual Retirement Accounts
May 18
PLR 201520001 - Section 1502 - Regulations
May 18
PLR 201520002 - Section 45 - Electricity Produced From Certain Renewable Resources, etc.
May 18
PLR 201520003 - Section 45 - Electricity Produced From Certain Renewable Resources, etc.
May 18
PLR 201520013 - Section 503 - Requirements for Exemption
May 18
PLR 201520014 - Section 408 - Individual Retirement Accounts
May 18
Protect Medical Innovation Act (H.R. 160), by Rep. Paulsen
May 18
FASB Task Force to Begin Mulling Cash Flow Classification Issues in June
May 15
IRS Filing Season Deemed Successful Despite Dire Predictions About Funding Cuts
May 15
Concerns About ‘Cadillac' Tax Growing, Employers Taking Action, ACA Survey Finds
May 15
Form 1095-A Glitches Will Improve in 2016 But Challenges From New Forms Could Arise
May 15
Income Inclusion Guidance Expected Soon On Tax Credit Partnerships, Kelley Says
May 15
Keeping Disguised Sales, Partnership Liabilities in One Package Still Possible
May 15
Grand Jury Probe in Caterpillar Case Raises Questions About ‘Swiss Strategy'
May 15
Benefit Suspension Guidance Needs Plan Participant Protections, Senators Say
May 15
Bipartisan Bill Aims to Give Participants Projection of 401(k) as Monthly Income
May 15
Several Tax Provisions in Fought-Over Trade Bill Agreement Advance in Senate
May 15
Bill Would Require IRS to Notify Potential Victims, Law Enforcement About ID Thefts
May 15
Sens. Carper, Boxer Propose Short-Term Highway Patch Through July
May 15
Brown Proposes Earned Income Credit as California Revenues Surge
May 15
Cloud Product Offering Computer ‘Instance' Isn't Taxable in New York
May 15
Pennsylvania Lawmakers' Tax Proposals Would Tap Into Marcellus Shale Resources
May 15
India Passes Tough New Law Targeting Undeclared Foreign Assets
May 15
The Authorized OECD Approach, PE Status and BEPS: Reassurance in a Time of Change?
May 15
BB&T Wins on Interest Deduction, Loses On Foreign Tax Credits in STARS Appeal
May 15
Salem Fin., Inc. v. United States
May 15
Social Security Identity Defense Act (S. 1323), by Sen. Johnson
May 15
FASB Decides Collectibility of Lease Payments, Aims to Release Rules by Dec. 31
May 14
FASB Votes to Finalize Simplifications On Subsequent Measurement of Inventory
May 14
Proposal on Management Fee Waivers Expected Soon, IRS Attorney Says
May 14
Charitable Deduction, 501(c)(4) Bills Fall Victim to Senate Battle Over Trade
May 14
Senators' Working Group Upbeat On Simplifying Taxes for Individuals
May 14
Talk of Ryan-Obama Tax Deal Roils Republican-Business Alliance
May 14
Hazy Marijuana Laws Cause Headaches For IRS, Side Effects for Practitioners
May 14
Hatch: IRS Use of Private Law Firm In Microsoft Case May Violate Federal Law
May 14
CORRECTION
May 14
SSTGB Hashes Out Differences In Federal Online Sales Tax Proposals
May 14
Georgia Governor Vetoes Creation Of Two State Business Tax Credits
May 14
Australia Budget Aids Small Companies, Gets Tough on Large Multinationals
May 14
Australia to Implement Country-by-Country Reporting for Years Beginning After 2016
May 14
Brazil's Tax Department Steps Up Pressure On Major Companies With Large Tax Debts
May 14
OECD's Proposed Indicators Won't Accurately Estimate BEPS, Oxford Professor Says
May 14
Practitioners: OECD Proposal on CFCs Fails to Consider How Some Sectors Use IP
May 14
The Big Picture of the Employer Shared Responsibility Tax
May 14
Ultimate Fuel Vendor Must Be Registered As Credit Issuer to Get Excise Tax Refund
May 14
Father Not Eligible for Dependent Tax Benefits Prior to Divorce Finalization
May 14
IRS May Revoke Fraudulently Obtained ITIN, Must Reconsider Applicant in Future
May 14
Deutsche Bank Says Government's Claim On Long-Ago Stock Sale Is Time-Barred
May 14
IRS: Excessive Fuel Excise Tax Claim Penalty Assessments May Be Combined
May 14
IRS Provides Details of Privacy Law's Impact on Disclosing Preparer Records
May 14
Deutsche Bank Brief in ‘United States v. Deutsche Bank, A.G.'
May 14
PMTA 2015-04 - Section 4101 - Registration and Bond
May 14
PMTA 2015-05 - Section 6109 - Identifying Numbers
May 14
PMTA 2015-06 - Section 6675 - Excessive Claims With Respect to the Use of Certain Fuels
May 14
PMTA 2015-07 - Section 6103 - Confidentiality and Disclosure of Returns and Return Information
May 14
Rolle v. Commissioner
May 14
Sen. Hatch Letter to IRS Commissioner Koskinen on Use of Private Firm in Microsoft Audit
May 14
Clarification on Performance Obligations Proposed for Revenue Recognition Standard
May 13
FASB Faces Challenge in Explaining Planned Credit Impairment, Loan Loss Rules
May 13
Obama Attacks Carried Interest Again to Shrugs in U.S. Congress
May 13
IRS Seeks Public Comment On Foreign Corporation Reporting
May 13
IRS ‘Skeptical’ of Taxpayers Seeking Entry To Streamlined OVDP With Offshore Annuities
May 13
IRS Official: PayPal Accounts Might Be Financial Accounts Reportable on FBAR
May 13
IRS Updates Weighted Average Rates, Yield Curves, Segment Rates for May
May 13
Hatch Presses ‘Starter' 401(k) Accounts On Finance Tax Overhaul Working Group
May 13
IRS Schedules Trio of Webinars On Compliance, Fringe Benefits
May 13
Anticipated Domestic Production Rules Could Cover a Deduction ‘Black Hole'
May 13
House Passes Tax Breaks For Public Safety Workers, Fallen Officers
May 13
Stymied Trade Bill Holds Up Extension of Health Care Tax Credit
May 13
Why Tax Brackets Aren't Key To Simplifying U.S. Tax Code
May 13
IRS's Hawkins: Some 2016 Tax Preparer Program Conditions Must Be Met This Year
May 13
Maryland Governor Signs Tax Bills, Holds Off on Online Travel, Film Credits
May 13
Australia Proposes Law to Extend GST To Foreign Digital Products, Services
May 13
Australia Seeks Feedback on Proposed Anti-Avoidance Law for Multinationals
May 13
Belarus Approves New Rules for Banks On Sharing Data With Tax Authorities
May 13
Indian Lawmakers Defer Vote On National Tax in Modi Setback
May 13
More Time Needed to Write CFC Rules, Adviser Tells OECD Country Delegates
May 13
HSBC Geneva No Longer a Haven For Untaxed Wealth, CEO Morra Says
May 13
Bank Data Swaps to Thwart Swiss Leaks-Style Thefts, OECD Says
May 13
New Regulations Affect Cost Basis Reporting for Debt and Options
May 13
Duquesne Light Appeals Tax Court Decision Denying $200 Million in Deductions
May 13
Chief Counsel Says Loss Corporation Property Licensed, Not Sold, to Subsidiary
May 13
Duquesne Brief in ‘Duquesne Light Holdings, Inc. v. Commissioner'
May 13
IRS Field Attorney Advice (FAA 20151701F) on Transfer of Rights in Loss Corporation Intangible Property to Foreign Subsidiary
May 13
IRS Notice 2015-39 Updating Weighted Average Interest Rates, Yield Curves, Segment Rates for May
May 13
Official: APMA Work on Revenue Procedures Taking Practitioner Comments Into Account
May 12
ABA: IRS Should Address Debt Instruments, Consolidated Groups in Mark-to-Market Rules
May 12
AICPA Urges Private Company Council To Retain Role in Setting GAAP Alternatives
May 12
IRS Official: Retail Project Provides ‘One-Stop Shopping' for Tangible Property Rules
May 12
Investor Group Urges FASB to Prescribe More Transparency in Cash Flow Numbers
May 12
ABA Tax Section Urges IRS to Allow Deduction for Payments Between CFCs
May 12
Monsanto-Syngenta Deal Could Be Tax Inversion Under Current Rules
May 12
IRS Won't Challenge ‘Triple Drop and Check' Deals Prior to New Rulings, Official Says
May 12
Kentucky Taxpayers Get Relief on Filing, Payment Deadlines Following April Storms
May 12
Employment Tax Fraud Key Target For IRS, Justice Department, Officials Say
May 12
To Make Lawyers Laugh, Tell Them ACA ‘Cadillac' Tax Will Raise Wages
May 12
Fight Over Tax-Exempts' Political Activity Seen Waning as IRS Prepares to Issue Rules
May 12
IRS Will Take on More Private Letter Rulings, But Seeks Input on Most Important Issues
May 12
Industry Groups, Fidelity Question IRS Stance on Hardship Distributions
May 12
Fed Bars Former Credit Suisse Bankers For Role in U.S. Tax Evasion Schemes
May 12
IRS: 80 Swiss Banks Will Reach Accords To Avoid Prosecution for Offshore Tax Evasion
May 12
IRS's CI Carves Out Special Unit To Take on Dark Net Cyber Crimes
May 12
Guidance on Material Participation For Trusts, Estates May Emerge in Stages
May 12
Billions in Online Sales Taxes at Stake, Streamlined Board Urges Federal Solution
May 12
Australian Legislation Will Target Multinationals Suspected of Tax Avoidance
May 12
Trudeau Would Consider Changes To Canada's Corporate Tax Rate
May 12
India Waits to Decide on Taxation Of Foreign Funds Pending Report
May 12
Indonesia to Gradually Reduce Corporate Tax Rate in Profits Battle
May 12
Mandatory Disclosure Rules May Duplicate Country-by-Country Reporting Requirements
May 12
Business Delegates Tell OECD Consultation Mandatory Disclosure Draft Is Unworkable
May 12
Treasury Official Gives Qualified Endorsement To Interest Expense Analysis in OECD Draft
May 12
Tax Court Denies Eaton's Bid to Withhold Documents, Shreds Firm's Penalty Defense
May 12
Innocent Spouse Not Entitled to Costs When IRS Concessions Constitute Settlement
May 12
IRS Memo Explains How Capital Expenditure Rules Apply to Company Consent Payment
May 12
IRS Chief Counsel: Tax Refund Claims Forbidden After Statutory Period Expires
May 12
Hawaii Couple Didn't Realize Income From Outstanding, Discharged Business Loans
May 12
Tax Court Says Salon Owners Owe Underreported Income After IRS Probe
May 12
Former KPMG Partner, Non-Citizen Wife Underreported Gain on Subsidiary Stock
May 12
U.S. Attorney Welcomes Court Decision Disallowing $489 Million in Lehman Claims
May 12
Dow Chemical Liable for Increased Penalty From 1990s Goldman Sachs Tax Shelter
May 12
ABA Tax Section Comments on Mark-to-Market Rules Under Section 475
May 12
ABA Tax Section Comments on Section 267(a)(3)(B) Guidance Issues
May 12
Angle v. Commissioner
May 12
Chemtech Royalty Assocs., LP v. United States
May 12
Duong v. Commissioner
May 12
Hughes v. Commissioner
May 12
IRS Field Attorney Advice (FAA 20151703F) on Telephone Excise Tax Refund Claims
May 12
IRS Field Attorney Advice (FAA 20151704F) on Consent Payment
May 12
Johnston v. Commissioner
May 12
U.S., India Beginning Work on Backlog Of Double-Tax Cases, APMA Director Says
May 11
No One Likes $500 Tangible Property Safe Harbor, Treasury Official Says
May 11
Rules on Basis of Interests in CRTs On Horizon, Treasury Official Says
May 11
Next Challenge: Changes in Claims, Examination Policy, LB&I's Maloy Says
May 11
Government Will Postpone Effective Date Of Dividend Equivalent Rules Until Jan. 1, 2017
May 11
Guidance Coming on Exemption for Partners' Self-Employment Tax, But It Won't Be Easy
May 11
IRS Plans Alert System for Employer Monitoring of Third-Party Payroll Activities
May 11
Congress Likely to Put Off Solar Credit As Tax Extenders Take Center Stage
May 11
IRS Making Progress on Severance Plan, Deferred Compensation Rules, Official Says
May 11
IRS Exempt Commissioner: Program Letters Will Continue Minus Examination Preview
May 11
Intangibles, Cloud Computing Guidance Key Government Priorities, Officials Say
May 11
An Unlucky Dozen IRS Rulings Could Be Overturned With Proposed Partnership Rules
May 11
IRS ‘Agnostic' About Partnership Audit Legislative Fix Details, Chief Counsel Says
May 11
Rules on CFC Loans to Foreign Partnerships Will Clarify If Entities Are Foreign Persons
May 11
OECD Profit Shifting Project Seen Placing More Pressure on Advance Pricing Program
May 11
Patent Box Becoming Main ‘Focus' Of Congressional Tax Debate, GOP Aide Says
May 11
U.S. Has No Plans to Modify Documentation In Light of Country-by-Country Reporting
May 11
U.S. Official Says U.K.'s Diverted Profits Tax Undercuts BEPS Work
May 11
Recent Guidance on Pension Recoupments Sparks New Questions for Treasury, DOL
May 11
Highway Trust Fund Crisis Could Spark Action on Tax Overhaul, Finance Aide Says
May 11
August Break, White House Campaign Won't Derail Senate Finance Committee's Plans
May 11
Barthold: JCT Mulling Point Estimate, Supplemental Info for Dynamic Scores
May 11
House Tax Writers Grapple With Passthroughs as Code Revamp Crawls Along
May 11
Key Tax Issues in Congress
May 11
Regulatory Watch
May 11
Louisiana House Passes Bill to Curb Tax Credits for Solar Energy, Fracking
May 11
Increase in HMO Premium Tax Approved by Tennessee Governor
May 11
Stack: BEPS Project Unlikely to Produce Agreement on CFCs, Digital Economy
May 11
Chilean Congress Approves Legislation to Bolster Tax Service
May 11
Siemens AG Is Double-Taxed on IP By Germany, China, Company Official Says
May 11
India Establishes Tax Panel to Examine Tax Disputes, to Stem Further Sell-Off
May 11
Italy Mulling New Web Tax Plan; Observations on Viability Mixed
May 11
CCA: Tax on Incentive Options' Conversion Depends on Acquisition's Reorg Treatment
May 11
Charter School's Autonomy Precludes FICA Exemption, Chief Counsel Says
May 11
Annuity Offering Mutual Fund Investments Among Items Considered in Letter Rulings
May 11
CCA: Medical Loss Ratio for Tax Purposes Computed as Aggregate of Market Segments
May 11
Church Plan Litigants Settle Claims for $8M, Agreement Includes ‘ERISA-Like' Protections
May 11
IRS Discusses Tenant Income Increase, Maintaining Low-Income Housing Status
May 11
CCA Says Signing Return Can Trigger Preparer Penalties, Not Mere Late Filing
May 11
What to Watch May 11 Week: Trade, DOD, ‘.Sucks’ Domain
May 11
CCA 201519027 - Section 3121 - Definitions
May 11
CCA 201519029 - Section 6694 - Understatement of Taxpayer's Liability by Income Tax Return Preparer
May 11
CCA 201519030 - Section 833 - Treatment of Blue Cross and Blue Shield Organizations, etc.
May 11
CCA 201519031 - Section 424 - Definitions and Special Rules
May 11
IRS Proposed Regulations (REG-107595-11) on Application of Modified Carryover Basis to General Basis Rules
May 11
PLR 201519001 - Section 72 - Annuities; Certain Proceeds of Endowment and Life Insurance Contracts
May 11
PLR 201519002 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519003 - Section 9114
May 11
PLR 201519004 - Section 9100
May 11
PLR 201519005 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519006 - Section 7701 - Definitions
May 11
PLR 201519007 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519008 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519009 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519010 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519011 - Section 9100
May 11
PLR 201519012 - Section 2601 - Tax Imposed
May 11
PLR 201519013 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519014 - Section 9100
May 11
PLR 201519015 - Section 141 - Private Activity Bond; Qualified Bond
May 11
PLR 201519016 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519017 - Section 280G - Golden Parachute Payments
May 11
PLR 201519018 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519019 - Section 45 - Electricity Produced From Certain Renewable Resources, etc.
May 11
PLR 201519020 - Section 9100
May 11
PLR 201519021 - Section 167 - Depreciation
May 11
PLR 201519022 - Section 1295 - Qualified Electing Fund
May 11
PLR 201519023 - Section 754 - Manner of Electing Optional Adjustment to Basis of Partnership Property
May 11
PLR 201519024 - Section 45 - Electricity Produced From Certain Renewable Resources, etc.
May 11
PLR 201519025 - Section 1362 - Election; Revocation; Termination
May 11
PLR 201519026 - Section 9100
May 11
PLR 201519028 - Section 4051 - Imposition of Tax on Heavy Trucks and Trailers Sold at Retail
May 11
PMTA 2015-3 - Section 42 - Low-Income Housing Credit
May 11
IRS Ruling on Executive Compensation Fix Clears Up Confusion, Practitioners Say
May 8
Unrecoverable Precious Metals Used In Manufacturing Depreciable, IRS Says
May 8
Americans Abroad Top Quarterly Record for Giving Up Citizenship
May 8
IRS Rules on Notional Principal Contracts May Clear ‘Significant Obstacle’ for Swaps
May 8
Bar Group: Partnership Rules Should Allow Netting Approach for Gain, Loss Allocations
May 8
Treasury Seeking Comments On Form 5500 Series Collection Request
May 8
Levin Doubtful on Use of Corporate Tax Changes as Bridge to Broad 2017 Revamp
May 8
Senate Will Replace IRS Administrative Appeals Bill With Trade Promotion Measure
May 8
Senate Tax Working Group Leaves Rates Alone, Turns to Simplification
May 8
IRS Taxpayer Advocacy Panels Plan Open Meetings in June
May 8
Key Tax Issues in Congress
May 8
Regulatory Watch
May 8
Colorado Legislature Kills Measure to Exempt Hospital Provider Fee From Revenue Limits
May 8
MTC Executive Committee Approves Structure of State Transfer Pricing Service
May 8
Companies Face Tougher Tax Disclosure In EU Lawmakers’ Transparency Plan
May 8
Diverse D.C. Circuit Panel Uniformly Hostile to IRS's Take on Anti-Injunction Act
May 8
Christian College Wins Stay In 3rd Circuit Contraceptive Mandate Case
May 8
Three Moving Pieces to Dominate Senate's Two Weeks Before Memorial Day Recess
May 8
ABA Tax Section Comments on Proposed Rules (REG-144468-05) on Partnership Basis Allocations for Built-In Losses
May 8
IRS Final Regulations (T.D. 9719) on Treatment of Notional Principal Contracts With Nonperiodic Payments
May 8
IRS Notice of Individuals Who Chose to Expatriate for Quarter Ending March 31, 2015
May 8
IRS Notices of June Meetings of Taxpayer Advocacy Panels
May 8
IRS Proposed Regulations (REG-102656-15; REG-107548-11) on Treatment of Notional Principal Contracts With Nonperiodic Payments
May 8
IRS Rev. Rul. 2015-11 on Depreciation on Costs of Unrecoverable Precious Metals Used in Manufacturing Processes
May 8
FASB Mulls Frequency-Concept Changes To Improve Performance Reporting
May 7
Caterpillar Discloses Criminal Probe Related to Offshore Tax Strategy
May 7
Tax-Exempts' Benefits Plans Affected If Organization's Status Changes, IRS Says
May 7
IRS Tracking Concern on Required Exempt Hospital Provider List for Financial Aid
May 7
Active Foreign Real Estate Corporations In U.S. Up More Than 50 Percent in Five Years
May 7
GOP Leaders Consider Preserving ACA Subsidies Until After 2016 Election
May 7
IRS Clarifies Approval Authority For Time, Attendance Reporting
May 7
IRS Mitigated Punishments For Tax Scofflaws at Agency, TIGTA Says
May 7
Committee OKs Bill to Require Disclosure Of Tax-Deductible Government Settlements
May 7
Tax Overhaul Must Preserve 401(k) Deductions, Hatch Tells Interest Groups
May 7
IRS Updates List of Delivery Services Designated Under Section 7502
May 7
California Investor Wins SBOE Rehearing On Small Business Tax Break He Challenged
May 7
Colorado Senate Committee Kills Bill That Would Have Closed Offshore Tax Havens
May 7
Michigan Voters Reject Proposal Raising Sales Tax to Pay for Road Repair
May 7
Brazil Court Rules for Companies In Dispute Over Tax Debt Guarantees
May 7
India Nears National Sales Tax After Lower House Clears Bill
May 7
Ukraine Amends Tax Provisions Of Foreign Currency Mortgages
May 7
Can a ‘Shared Net Margin Method' Provide a Global Transfer Pricing Standard?
May 7
Farmland Owners Denied Charitable Contribution Deduction, Assessed Penalties
May 7
Philanthropist Allowed Deduction for Land Sold to Charity for Below Fair Market Value
May 7
Costello v. Commissioner
May 7
Davis v. Commissioner
May 7
IRS Delegation Order 6-13 on Authority to Certify Time, Attendance Records
May 7
IRS Notice 2015-38 Updating List of Designated Private Delivery Services Under Section 7502
May 7
More Application Guidance for VIE Rules Under Common Control Needed, PCC says
May 6
PCC Considers Easing Rules Governing First-Time Election of GAAP Alternatives
May 6
Treasury Hopes Longevity Annuities Catch On; Time Will Tell, Official Says
May 6
ABA Tax Section: Withdraw 2013 Memo On Tax Exempt Bond Political Subdivision
May 6
IRS Rulings Clarify Treatment Of ‘Triple Drop and Check’ Transactions
May 6
Bill Extending Tax Break to Renewables To Be Introduced in Senate This Month
May 6
IRS Issues Reminder of May 15 Deadline For Many Exempt Groups' Form 990 Filings
May 6
Treasury Releases Five Letters Under Freedom of Information Act
May 6
Paper Companies’ Bid to Reduce Tax Bills May Be Cut Short by IRS Rule
May 6
Partnership Rules Bless Fracking, Shut Down Paper, Chemical Processing
May 6
IRS Seeks Public Comment On Withholding Tax Form
May 6
IRS Handed Out Billions in Bogus Education Tax Credits, TIGTA Says
May 6
Individual Overhaul Not Likely in 2015, Corporate Deal Possible, Schumer Says
May 6
For Hints on Tax Benefits Most Likely To Endure, Turn to Obama Stimulus
May 6
Registration Open for Tax Forums In Five Cities Beginning in July
May 6
AICPA Urges IRS to Address Foreign Credit Issues Surrounding Cloud Computing
May 6
Regulatory Watch
May 6
Colorado House Sends Tax Havens Bill to Senate; Voter Approval Required
May 6
Unemployment Tax Hike Avoided After North Carolina Pays Off Federal Loan
May 6
EU Will Miss Apple Tax-Probe Deadline, Vestager Tells Lawmakers
May 6
Germany's Schaeuble Calls Financial Transactions Tax Negotiations ‘Laborious'
May 6
Adviser Calls OECD Draft on CFCs Missed Opportunity to Address Profit Shifting
May 6
Ukraine Exempts Medical Imports From VAT Through 2019
May 6
Cleveland's ‘Games Played’ Method of Allocation Rejected
May 6
Wal-Mart, Customers Near Settlement In Suit Over Ohio Sales Tax Refunds
May 6
Tax Court Affirms Levy, Has No Sympathy For Habitually Noncompliant Attorney
May 6
Medical Marijuana Firms Contest $2M In Disallowed Deductions for Illegal Activity
May 6
McConnell Sees Action on Iran, TPA Bills Before Memorial Day Recess
May 6
ABA Tax Section Comments on Technical Advice Memorandum 201334038 on State, Local Bond Interest
May 6
AICPA Comments on Notice 2015-27 on 2015-2016 Priority Guidance Plan
May 6
Askey, Elizabeth - Letter 5
May 6
Cohen, Edmund - Letter 3
May 6
Cohen, Edmund - Letter 4
May 6
Exhibit in ‘N. Cal. Small Bus. Assistants, Inc. v. Commissioner'
May 6
Exhibit in ‘Organic Cannabis Found., LLC v. Commissioner'
May 6
Gideon, Kenneth - Letter 1
May 6
Hull v. Commissioner
May 6
IRS News Release (IR-2015-78) on Filing Deadlines, Instructions for Exempt Organizations
May 6
IRS News Release (IR-2015-79) on 2015 Nationwide Tax Forums, Available CPE Credits
May 6
IRS Proposed Regulations (REG-132634-14) on Qualifying Income From Partnership Activities Related to Minerals, Natural Resources
May 6
IRS Rev. Rul. 2015-10 on Transfer of Parent Corporation Interests in Certain Taxable LLCs to Subsidiaries in Exchange for Additional Stock
May 6
IRS Rev. Rul. 2015-9 on Transfers of Stock Between Domestic Corporation, Foreign Holding Company Subsidiary
May 6
Mijs, Wim - Letter 2
May 6
Order in ‘Brandewie v. Wal-Mart Stores, Inc.'
May 6
Petition in ‘N. Cal. Small Bus. Assistants, Inc. v. Commissioner'
May 6
Petition in ‘Organic Cannabis Found., LLC v. Commissioner'
May 6
Cadillac Tax, Subsidies Case Loom Large Over ACA and Employers, Practitioners Say
May 5
Little Change in HSA Tax Deduction Caps, High-Deductible Health Plan Limits for 2016
May 5
Where in the World Are Foreign U.S. Corporate Profits? It's a Relatively Short List
May 5
Plenty of Time for Fiduciary Proposal Input; Form 5500 Update Due Soon, Borzi Says
May 5
CRS Report: Lowering Rates by Paring Tax Expenditures Not Easy to Accomplish
May 5
Build America Bond Champion Wyden Has New Plan to Boost Infrastructure Bonds
May 5
JCT to Host Tax Reform Briefing With National History Center May 8
May 5
IRS Accepting Applications For VITA, TCE Grant Programs
May 5
Experts Say IRS Crackdown on Refunds When Deposits Fall Short May Be Unfair
May 5
Governor Signs Bill to Raise Gas Tax, Eliminate Electric Car Credit In Georgia
May 5
N.C. Governor Signs Legislation Providing Tax Incentives for Renewable Energy Projects
May 5
Gov. Dalrymple Signs Legislation Further Reducing North Dakota Income Tax Rates
May 5
Canadian Appellate Court Rejects Bakorp On Further Appeal of Dividend Reassessment
May 5
Indonesia Tax Amnesty Aims to Lift Budget Revenue
May 5
U.S., Kuwait Sign Intergovernmental Pact To Implement FATCA Information Exchange
May 5
OECD's Mandatory Disclosure Draft Would Lead to Incompatible Rules, TEI Says
May 5
Putin Signs Russian Law Altering Business Reporting Requirements
May 5
Sweden's New Bank Tax Seen Targeting Revenue as Review of the Proposal Begins
May 5
New York Sales Tax Audits: How to Actively Manage Compliance Issues
May 5
IRS Issues Chief Counsel Code, Subject Matter Directory for May
May 5
Taxpayer Couldn't Claim Tax Credits For Supporting Former Ward's Minor Child
May 5
California Cardiologist, Medical Group Responsible for Tax Deficiencies, Penalties
May 5
CRS Report, ‘Corporate Tax Base Erosion and Profit Shifting (BEPS): An Examination of the Data’
May 5
CRS Report, ‘Tax Expenditures: Overview and Analysis’
May 5
Coastal Heart Med. Grp., Inc. v. Commissioner
May 5
Cowan v. Commissioner
May 5
IRS News Release (IR-2015-77) on Applications for Volunteer Income Tax Assistance, Tax Counseling for the Elderly Grant Programs
May 5
IRS Rev. Proc. 2015-30 Providing 2016 Inflation-Adjusted Deduction Limits for Health Savings Account Contributions
May 5
May 2015 Chief Counsel Code, Subject Matter Phone Directory
May 5
Move America Act, by Sen. Wyden
May 5
Summary of Move America Act, by Sen. Wyden
May 5
FASB Clarifies How to Present Earnings Before Assets Transferred to Partnerships
May 4
FASB Issues Targeted Rules For Investments in Fair Value Hierarchy
May 4
IRS to Issue Rules Addressing Abusive CFC Loans to Foreign Partnerships
May 4
Due Date for Expanded IRS Reporting Looms for Some Supporting Organizations
May 4
IRS Corrects December Regulations For Charitable Hospitals Under ACA
May 4
FIRPTA Repeal Can Wait, Lawmaker Says, While Idea of Limiting the Tax Gains Steam
May 4
Derby Wagers Would Be Overly Taxed Under Proposed Gambling Rules, Racing Group Says
May 4
Applications for IRSAC Membership Being Accepted Through June 26
May 4
Penalty Relief Program Ends June 2 For Small Business Retirement Plan Late Filers
May 4
IRS Seeks Comment on Rules Requiring Banks to Report Nonresident Interest
May 4
Ways and Means Republicans to Return To Taxes Once Trade Bills Out of the Way
May 4
2016 Taxpayer Clinic Grant Awardees Must Unify Controversy, ESL Programs, IRS Says
May 4
Most States Wary of Powdered Alcohol; Colorado, Four Others Approve of Taxing It
May 4
Illinois Senate Passes Measure Revising Self-Procurement Tax on Captive Insurance
May 4
Legislation Approving Click-Through Nexus Gains Nevada Senate Approval
May 4
New York City's No-Longer-Ailing Developers Seek to Retain 1971 Tax Break
May 4
Brazil's Increased Tax On Beer, Soft Drinks Takes Effect
May 4
BEPS Project Will Lead Boardrooms To Scrutinize Tax Planning, Stack Predicts
May 4
New Swedish Government Lays Out Plans for Financial Activity Tax
May 4
Executive Compensation Fix in Vesting Year Doesn't Preclude Tax on Deferred Bonus
May 4
Nonprofit Loses Ninth Circuit Appeal Contesting Disclosure Requirements
May 4
Houston Cattle Ranch Owner's Estate Contests Deficiency, Claims Refund Owed
May 4
Interest on Unemployment Underpayments, Preparer Penalties Among E-Mail CCA Items
May 4
Trust Divisions, Treatment of Termination Fee To Management Company Considered in PLRs
May 4
Caterpillar Receives Second Subpoena Over Tax Structure of Global Parts Unit
May 4
Elizabeth Ann Copeland Selected As Nominee for U.S. Tax Court Judge
May 4
IRS Stipulates to $18M Refund Judgment On Forfeited Securities Fraud Proceeds
May 4
Shea Homes' Owners Sue for Refund Denied After IRS Allegedly Lost Return
May 4
Investor in Abusive Tax Shelter Gets No Sympathy from Fifth Circuit
May 4
What to Watch May 4 Week: Budget Resolution, Iran, Unions
May 4
American Research and Competitiveness Act (H.R. 880), by Rep. Brady
May 4
CCA 201518013 - Section 409A - Inclusion in Gross Income of Deferred Compensation Under Nonqualified Deferred Compensation Plans
May 4
CCA 201518014 - Section 6601 - Interest on Underpayment, Nonpayment, or Extensions of Time for Payment, of Tax
May 4
CCA 201518015 - Section 6503 - Suspension of Running of Period of Limitation
May 4
CCA 201518016 - Section 6330 - Notice and Opportunity for Hearing Before Levy
May 4
CCA 201518017 - Section 6701 - Penalties for Aiding and Abetting Understatement of Tax Liability
May 4
Complaint in ‘Shea v. United States'
May 4
Ctr. for Competitive Politics v. Harris
May 4
Estate Petition in ‘Estate of Barnhart v. Commissioner'
May 4
Exhibit in ‘Estate of Barnhart v. Commissioner'
May 4
IRS Correcting Amendments to Final Regulations (T.D. 9708) on Additional Requirements for Charitable Hospitals
May 4
IRS Corrections to Final Regulations (T.D. 9708) on Additional Requirements for Charitable Hospitals
May 4
IRS News Release (IR-2015-74) on Penalty Relief for Late Returns for Small Retirement Plans
May 4
IRS News Release (IR-2015-75) on Applications for Low Income Taxpayer Clinic Grants
May 4
IRS News Release (IR-2015-76) on Internal Revenue Service Advisory Council (IRSAC) Applications
May 4
PLR 201518001 - Section 7701 - Definitions
May 4
PLR 201518002 - Section 2601 - Tax Imposed
May 4
PLR 201518003 - Section 2601 - Tax Imposed
May 4
PLR 201518004 - Section 2601 - Tax Imposed
May 4
PLR 201518005 - Section 2601 - Tax Imposed
May 4
PLR 201518006 - Section 9100
May 4
PLR 201518007 - Section 7520 - Valuation Tables
May 4
PLR 201518008 - Section 1361 - S Corporation Defined
May 4
PLR 201518009 - Section 9100
May 4
PLR 201518010 - Section 856 - Definition of Real Estate Investment Trust
May 4
PLR 201518011 - Section 42 - Low-Income Housing Credit
May 4
PLR 201518012 - Section 263 - Capital Expenditures
May 4
PLR 201518018 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
May 4
PLR 201518019 - Section 4945 - Taxes on Taxable Expenditures
May 4
PLR 201518020 - Section 7428 - Declaratory Judgments Relating to Status and Classification of Organizations Under Section 501(c) (3), etc.
May 4
PLR 201518021 - Section 501 - Exemption From Tax on Corporations, Certain Trusts, etc.
May 4
PLR 201518022 - Section 430 - Minimum Funding Standards for Single-Employer Defined Benefit Pension Plans
May 4
Real Estate Investment and Jobs Act (H.R. 2128), by Rep. Brady
May 4