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Full-Text Articles in Taxation

Washington Report: Tax Division Comments On Single Level Of Appeal, Kenneth F. Thomas, Roger L. Miller, American Institute Of Certified Public Accountants. Federal Tax Division Aug 2025

Washington Report: Tax Division Comments On Single Level Of Appeal, Kenneth F. Thomas, Roger L. Miller, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Viewpoint: Irs Information Returns Program, James I. Owens Aug 2025

Viewpoint: Irs Information Returns Program, James I. Owens

Tax Adviser

No abstract provided.


Summary Of Civil Liability In Tax Practice, D. Larry Crumbley, Jerome Horvitz, Herbert L. Jensen Aug 2025

Summary Of Civil Liability In Tax Practice, D. Larry Crumbley, Jerome Horvitz, Herbert L. Jensen

Tax Adviser

No abstract provided.


Washington Report: Aicpa Survey On Single Level Of Irs Appeals, Kenneth F. Thomas, Roger L. Miller Aug 2025

Washington Report: Aicpa Survey On Single Level Of Irs Appeals, Kenneth F. Thomas, Roger L. Miller

Tax Adviser

No abstract provided.


Using Algebra To Solve Special Tax Problems, Terry J. Witt, J. Perry Abbott Aug 2025

Using Algebra To Solve Special Tax Problems, Terry J. Witt, J. Perry Abbott

Tax Adviser

No abstract provided.


Washington Report: Single Level Of Appeals Gains Favor Within Irs; Aicpa To Survey Cpa Practitioners, Thomas R. Hanley, William R. Stromsem Aug 2025

Washington Report: Single Level Of Appeals Gains Favor Within Irs; Aicpa To Survey Cpa Practitioners, Thomas R. Hanley, William R. Stromsem

Tax Adviser

No abstract provided.


Washington Report: Technical Advice From Assistant Commissioner Portney, Kenneth F. Thomas, William R. Stromsem, Gerald G. Portney, American Institute Of Certified Public Accountants. Federal Tax Division Aug 2025

Washington Report: Technical Advice From Assistant Commissioner Portney, Kenneth F. Thomas, William R. Stromsem, Gerald G. Portney, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Washington Report: Irs Adopts Guidelines For Preparer Negligence Penalty, Kenneth F. Thomas, William R. Stromsem Aug 2025

Washington Report: Irs Adopts Guidelines For Preparer Negligence Penalty, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.


New Procedures To Obtain An Irs Ruling, Louis W. Kasischke Aug 2025

New Procedures To Obtain An Irs Ruling, Louis W. Kasischke

Tax Adviser

No abstract provided.


Irs Inspection Service, Robert L. Rebein Jul 2025

Irs Inspection Service, Robert L. Rebein

Tax Adviser

No abstract provided.


Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Robert E. Clayton, American Institute Of Certified Public Accountants. Federal Tax Division. Tax Administration Subcommittee Jul 2025

Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Robert E. Clayton, American Institute Of Certified Public Accountants. Federal Tax Division. Tax Administration Subcommittee

Tax Adviser

No abstract provided.


Washington Report: Tax Division Testifies On Administration Tax Proposals, Kenneth F. Thomas, Peter F. Zimmermann Jul 2025

Washington Report: Tax Division Testifies On Administration Tax Proposals, Kenneth F. Thomas, Peter F. Zimmermann

Tax Adviser

No abstract provided.


Washington Report: Meeting With Irs: Compliance And Taxpayer Service And Returns Processing Issues, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountatax Administration Subcommitteents. Federal Tax Division. Jul 2025

Washington Report: Meeting With Irs: Compliance And Taxpayer Service And Returns Processing Issues, Kenneth F. Thomas, William R. Stromsem, American Institute Of Certified Public Accountatax Administration Subcommitteents. Federal Tax Division.

Tax Adviser

No abstract provided.


Rev. Proc. 80-51 And The New Irs Rules For Changes In Accounting Methods, Jeffery P. Capron Jul 2025

Rev. Proc. 80-51 And The New Irs Rules For Changes In Accounting Methods, Jeffery P. Capron

Tax Adviser

No abstract provided.


Avoiding Civil Liability In Tax Practice, Frank B. Puryear Jr. May 2025

Avoiding Civil Liability In Tax Practice, Frank B. Puryear Jr.

Tax Adviser

No abstract provided.


Washington Report: Tax Division’S Comments On Proposed Regulations Under Sec. 6661, Kenneth F. Thomas, Edward S. Karl, American Institute Of Certified Public Accountants. Federal Tax Division May 2025

Washington Report: Tax Division’S Comments On Proposed Regulations Under Sec. 6661, Kenneth F. Thomas, Edward S. Karl, American Institute Of Certified Public Accountants. Federal Tax Division

Tax Adviser

No abstract provided.


Compliance Provisions Of Tefra, Martin L. Kamerow May 2025

Compliance Provisions Of Tefra, Martin L. Kamerow

Tax Adviser

No abstract provided.


Washington Report: Expediting Period And Method Change Requests, Kenneth F. Thomas, William R. Stromsem May 2025

Washington Report: Expediting Period And Method Change Requests, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.


Washington Report: Aicpa Comments On Flat-Rate Income Tax And Alternative Tax Systems, Kenneth F. Thomas, William R. Stromsem May 2025

Washington Report: Aicpa Comments On Flat-Rate Income Tax And Alternative Tax Systems, Kenneth F. Thomas, William R. Stromsem

Tax Adviser

No abstract provided.


Sec. 338: Structuring A Tax Reimbursement Agreement, Michael S. Schadewald May 2025

Sec. 338: Structuring A Tax Reimbursement Agreement, Michael S. Schadewald

Tax Adviser

No abstract provided.


Origins And Effects Of The Golsen Rule, Wesley Pastor, Thomas M. Porcano May 2025

Origins And Effects Of The Golsen Rule, Wesley Pastor, Thomas M. Porcano

Tax Adviser

No abstract provided.


Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl May 2025

Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl

Tax Adviser

No abstract provided.


Ruling Process: A Tool Not To Be Overlooked In Tax Planning, Kenneth E. Anderson, Singleton B. Wolfe May 2025

Ruling Process: A Tool Not To Be Overlooked In Tax Planning, Kenneth E. Anderson, Singleton B. Wolfe

Tax Adviser

No abstract provided.


Irs Summons Power Clarified By Tiffany Fine Arts, Michael J. Tucker, Clifford E. Hutton May 2025

Irs Summons Power Clarified By Tiffany Fine Arts, Michael J. Tucker, Clifford E. Hutton

Tax Adviser

No abstract provided.


Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl Apr 2025

Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl

Tax Adviser

No abstract provided.


Tax Practice Management, Wilhelm L. Sandvik Apr 2025

Tax Practice Management, Wilhelm L. Sandvik

Tax Adviser

No abstract provided.


Who Is A Return Preparer?, Deborah Thomas Apr 2025

Who Is A Return Preparer?, Deborah Thomas

Tax Adviser

No abstract provided.


Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl Apr 2025

Washington Report: Meeting With Irs Associate Commissioner (Operations), Kenneth F. Thomas, Edward S. Karl

Tax Adviser

No abstract provided.


Washington Report: Tax Division Comments On Irs Practitioner Policies, Kenneth F. Thomas, James S. Clark, Leonard Podolin Apr 2025

Washington Report: Tax Division Comments On Irs Practitioner Policies, Kenneth F. Thomas, James S. Clark, Leonard Podolin

Tax Adviser

No abstract provided.


Relief Of Liabilities Under Sec. 752(B) When A Distributee Partner Receives Payments Under Sec. 736 When, Richard S. Dalebout, Dave N. Stewart, G. Fred Streuling Apr 2025

Relief Of Liabilities Under Sec. 752(B) When A Distributee Partner Receives Payments Under Sec. 736 When, Richard S. Dalebout, Dave N. Stewart, G. Fred Streuling

Tax Adviser

No abstract provided.