The IRS’s Large and Mid-Sized Business Division has issued an Industry Director Directive to its employees on the deductibility of settlement payments made under a settlement with the Department of Justice for violations of the Fair Claims Act and the Environmental Protection Agency for supplemental or beneficial environmental projects.
December 2007 - The Tax Adviser
employee benefits & pensions
Current Developments in Employee Benefits and Pensions (Part II)
This two-part article covers significant developments in late 2006 and 2007 in employee benefits, focusing on updates and changes to the rules for qualified retirement plans.
PRACTICE & PROCEDURES
Advisers Beware: The Cost of Being Sued Is Going Up
This article explores the circumstances surrounding the awarding of interest on unpaid tax liabilities in malpractice cases. It analyzes the prior case law, discusses the decisions in two recent cases, and considers the future treatment of interest in accounting malpractice suits.
Tax Clinic
CORPORATIONS & SHAREHOLDERS.
DEPRECIATION
ESTATES, TRUSTS & GIFTS
PRACTICE & PROCEDURES
TAX ACCOUNTING
employee benefits & pensions
Column
NEWS NOTES
STATE & LOCAL TAXES
TAX PRACTICE MANAGEMENT
TAX TRENDS
arthur j. dixon award
PRACTICE MANAGEMENT
2024 tax software survey
To get through the rigors of tax season, CPAs depend on their tax preparation software. Here's how they rate the leading professional products.
