On August 29, 2013, the U.S. Treasury Department and IRS recently announced that “same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated […]
The International Tax Resource Center provides checklists, practice guides, and other tools and aids for members who specialize and/or want to know more about international taxation. […]
This page discusses the state tax U.S. Supreme Court case of Armour v. City of Indianapolis regarding the equal protection clause and state tax assessments and […]
Small businesses frequently use accounting software to maintain proper records as required by the IRS. If they are audited, they may have to turn over electronic […]
Comprehensive final regulations provide rules for whistleblower awards under Secs. 7623(a) and (b), as well as rules governing the disclosure of return information under Sec. 6103(h) […]
The IRS clarified the requirement in Regs. Sec. 1.501(r)-4(b)(1)(iii)(F) that a charitable hospital organization include a provider list in its financial assistance policy. Source:: AICPA – […]