The IRS should revise the instructions for Form 8283 to more clearly explain when it is required to be filed, given that the instructions state that failure to file the form can cause the deduction to be disallowed in its entirety.
March 2012 - The Tax Adviser
S CORPORATIONS
The S Corporation Built-In Gains Tax: Commonly Encountered Issues
This article examines five issues corporations commonly encounter in complying with the built-in gains tax.
INDIVIDUALS
Individual Taxation Developments
This article covers recent developments affecting individual taxation. The items are arranged in Code section order
Tax Clinic
FOREIGN INCOME & TAXPAYERS
employee benefits & pensions
partners & partnerships
procedure & administration
Column
NEWS NOTES
PERSONAL FINANCIAL PLANNING
TAX PRACTICE MANAGEMENT
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.
