Tax

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How the itemized deduction for state and local taxes could survive upcoming efforts to reform AMT and our tax system. Are you up to speed?
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Attention has focused on the Supreme Court's characterization of the health insurance mandate as a tax--but the health care law is full of tax provisions.
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What are the relevant factors in determining whether an artist, writer, or musician has a sufficient profit motive?
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What tax practitioners need to know about the IRS’ recent notices easing the application of the loss limitation rules of Code Section 382.
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New court ruling provides a win for the IRS in its battle against tax shelters.
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The rules can be complicated, and, with new due diligence rules in place, practitioners must get it right.
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Determining the impact of IPO II.
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Capitulation or compromise?
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Value-added tax and national sales tax regimes analyzed.
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