This article summarizes selected recent developments in federal income taxation of corporations and shareholders.
January 2011 - The Tax Adviser
employee benefits & pensions
The Tax Consequences of Point-Based Employee Reward Programs
This article explores the tax consequences of point-based employee recognition programs.
FOREIGN INCOME & TAXPAYERS
Cost-Sharing Agreements and the Arm’s-Length Standard
The Xilinx case has created turmoil in the international tax community for quite some time, and there is no clear end in sight. Although the Ninth Circuit reversed its controversial decision, uncertainty surrounds the validity of Treasury’s new regulations explicitly requiring that cost sharing include stock options.
Tax Clinic
GROSS INCOME
credits against tax
procedure & administration
Column
CASE STUDY
NEWS NOTES
TAX PRACTICE & PROCEDURES
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.
