Federal Taxation
Mortgage Forgiveness Debt Relief Act of 2007 Reduces Negative Tax Consequences from Foreclosuress (April 2008)

Employment Tax Audits (April 2008)

The Domestic Production Deduction and Sole Proprietors (January 2008)

Foreign Investment in U.S. Real Property (December 2007)

IRS Changes Position on Advance Trade Discounts (December 2007)

Carried Interest: What Is It and How Should It Be Taxed? (November 2007)

IRS Fast-Track Settlement for Small Business/Self-Employed Taxpayers (November 2007)

Early Retirement: IRS-Approved Options for Early Withdrawals (October 2007)

Nondeductible Versus Deductible Expenses (September 2007)

Second Circuit Rules on Deductibility of Investment Advisor Fees Incurred by Trusts (September 2007)

Can a Video Poker Player Qualify as a Professional Gambler for Tax Purposes? (September 2007)

Definition of a Qualifying Foster Child (August 2007)

When Is Real Estate a Capital Asset, and When Is It Not? (July 2007)

Volunteers and Their Responsibilities for Trust Fund Taxes (July 2007)

Attaining Capital Gains Treatment of Property Transactions: Dealer Versus Investor (June 2007)

Tax Consequences of Continuing-Care Retirement Community Fees (May 2007)

How About a Vacation from the Complexity of Vacation House Rules? (April 2007)

Sixth Circuit Court of Appeals Reverses Debt-Versus-Equity Issue (April 2007)

States' Tax Credits for Company-Financed Research (February 2007)

Increased Scrutiny of Reportable Transactions (January 2007)

IRC Section 1031 Tax-Deferred Exchanges (January 2007)

What Is an 'Honest and Reasonable' Tax Return? (January 2007)

Unreported Tip Income: A Taxing Issue (December 2006)

Planning for the 2008 - 2010 Zero-Percent Adjusted Net Capital Gain Rate (December 2006)

The Bankruptcy Reform Act of 2005: A New Landscape (November 2006)

Recent Refund Case Highlights IRS Tactics and Informal Claim Doctrine (September 2006)

Abusive Tax Shelters (August 2006)

Determining the Statute of Limitations in Federal Tax Cases (August 2006)

Real Estate Investors Can Benefit from Cost Segregation Studies (July 2006)

Collection Due Process and Bankruptcy (June 2006)

IRS Issues Proposed Regulations on the Domestic Production Activities Deduction (May 2006)

Deductibility of MBA Educational Expenses Under the Allemeier Opinion (April 2006)

New Rules for Dependency Exemptions (March 2006)

Benefits for Servicemen and Women Under the Military Family Tax Relief Act of 2003 (January 2006)

The American Jobs Creation Act and Partnership Basis Adjustments (January 2006)

Minister Housing Allowance Presents New Challenges (December 2005)

Tax Act Creates Uniform Definition of a Qualifying Child (December 2005)

Navigating the Depreciation Decoupling Maze (November 2005)

Recent Reform and Simplificationsfor S Corporations (November 2005)

Tax Court Offers Clarification on IRC Section 6330 Appeals Hearings (October 2005)

Shifting the Burden-of-Proof Rules in Federal Tax Cases (August 2005)

Tax Changes in the American Jobs Creation Act of 2004 (August 2005)

2004 Tax Update: Federal, New York, New Jersey, and Connecticut (July 2005)

International Shipping Industry Benefits from Recent Tax Changes (June 2005)

Offshore Outsourcing of Tax-Return Preparation (June 2005)

Expansion of Merger and Consolidation Provisions (June 2005)

Rethinking the 'Responsible Person' Penalty (June 2005)

Working-Condition Fringe Benefits (May 2005)

New Rules for Reporting Book-Tax Differences (May 2005)

Contingent Attorneys'; Fees: The Income Tax Dilemma (April 2005)

Acceptance of an Offer in Compromise May Preclude Further Relief (April 2005)

Are Business Trips Deductible Expenses or Taxable Employee Fringe Benefits? (March 2005)

A Student Perspective on the IR's VITA Program (February 2005)

New Tax Acts Toughen Rules for Noncash Charitable Contributions (February 2005)

Per Diem Nonmeal Expenses Subject to 50% Limitation (January 2005)

The Working Families Tax Relief Act of 2004 (January 2005)

New Ruling on Treatment of Environmental Cleanup Costs (January 2005)

Combined Filing and Federal Public Law 86-272 (December 2004)

New Rules Prevent Duplicated Losses (November 2004)

IRS Raises Standard for Tax Practitioners Providing Tax Opinions (November 2004)

Some IRS Determination Letters of Tax-Exempt Status Are Subject to Disclosure (November 2004)

Dividends and Capital Gains Planning After the 2003 Tax Act (October 2004)

Dividend Tax Rate Cuts Benefit Closely Held Corporations (October 2004)

Factors and Considerations in the Claim of Right Doctrine (October 2004)

Deductibility of Moving Expenses (September 2004)

Home-Based Business Deductions Are Not Always Legal (September 2004)

Post-Ownership Change Treatment of Built-in Gains and Losses (August 2004)

Points to Consider on Tip-Reporting Agreements (July 2004)

The National Taxpayer Advocate (July 2004)

A Simpler 'Life' for Some Business Taxpayers (June 2004)

Accounting Firm Required to Release Names of Investors in Tax Shelter (June 2004)

Related-Party Like-Kind Property Exchanges: Recent IRS Guidance (May 2004)

Deductibility of Real-Estate Loan Refinancing Charges (May 2004)

Responsible Person Penalty: A Look at the Elements (April 2004)

Not-for-Profit Organizations
Intermediate Sanctions and Exempt Organizations (June 2006)

Corporate Taxation
FIN 48 Forces Companies to Wrestle with Uncertain State Nexus Standards (May 2008)

Transfer Pricing and Tax Planning (November 2007)

The Challenges of Transparency in Corporate Tax Departments (October 2007)

Certain Tax Issues Concerning Employee Termination Fees (July 2007)

Pitfalls in Preserving Net Operating Losses (March 2007)

S Corporations and Rental Income (October 2006)

Inside the New Schedule M-3 (September 2006)

S Corporations' Shareholders as Guarantors of Loans Owed to Third
Parties (August 2006)

Sarbanes-Oxley Section 404 and Mandatory E-filing (July 2006)

Minimizing Self-Employment Tax of LLC Managing Members (June 2006)

S Corporations and Salary Payments to Shareholders (May 2006)

New York State Sales Tax and the Choice of Business Entity (May 2006)

Interest-Free Loans to Shareholders (January 2006)

New Schedule M-3 Expands Reporting for Large Corporations (August 2005)

Net Operating Losses, S Corporations, and Shareholder Bankruptcy (May 2005)

More States Challenge Trademark Holding Companies (April 2004)

State & Local Taxation
Comparing State Taxes When Making Business Decisions (March 2008)

New York City's 2007 Business Tax Package (October 2007)

Highlights of the New York State 2007/2008 Budget Act (June 2007)

A Change in Domicile from New York to Florida Can Help Minimize Taxes (March 2007)

Twists in Determining New York State Taxable Income (February 2007)

New York Reduces the Franchise Tax for Small Businesses (November 2006)

New York Introduces Security-Training Tax Credit (May 2006)

New York City Makes Major Changes to the Unincorporated Business Tax (April 2006)

New York Personal Income Tax for Part-Year Resident Partners (April 2006)

Telecommuting and Its Effect on State Income Taxes (March 2006)

New York Moves to a Single-Factor Allocation Formula (February 2006)

Certain Nonresident New York City Employees Must Pay Tax on All Income (November 2005)

Tax Provisions of the 2005/2006 New York State Budget (October 2005)

New York State Permits Multiple Deductions for Higher Education Costs (October 2005)

E-filing Update for New York,New Jersey, and Connecticut (July 2005)

Evaluating the Election to Deduct State and Local Sales Tax (April 2005)

American Jobs Creation Act of 2004 and State Income Taxes (March 2005)

Tax Changes in the New York State 2004-2005 Budget (November 2004)

Tax-free Pension Rollovers into IRAs (September 2004)

New Jersey Increases Taxes and Fees (August 2004)

Calculating and Reporting Use Tax in New York (July 2004)

New York Challenges 631(d) Treatment (June 2004)

Compliance & Enforcement
Tax 'Cheating' by Ordinary Taxpayers: Does the Underreporting of Income Contribute to the 'Tax Gap'? (March 2007)

The Tax Gap: Measuring the IRS's Bottom Line (April 2006)

Estates & Trusts
RAs in the Gross Estate Not Reduced for Income Taxes (November 2006)

Taxation of a New York Statutory Unitrust (December 2004)

Charitable Contributions (August 2004)

Personal Financial Planning
Maximizing the Tax Deduction for Income in Respect of a Decedent (September 2005)

Divorce-Related Developments: Tax Lessons (September 2004)

Online Resources
Twenty Questions About Tax Resources on the Internet (July 2005)

International Taxation
Marks & Spencer: A Case for Pro-European Tax Harmonization (January 2008)

Repatriated Dividends Encouraged Under the American Jobs Creation Act (January 2006)

Tax Policy
Tax Strategy Patents: Truth and Consequences (February 2008)

Tax Planning
Individual Income Tax Planning (February 2008)

Tax Incentives
Proposed Tax Incentive for Payers of Child Support (June 2007)

Slots, Racing Fund and Tax Law (April 2007)

Renewal Communities Revisites (November 2006)