Taxation :: Legal Articles

• New Tax Legislation -- November 2009

• IRS Argument A Loser in Demutualization Case -- Updated October 2009

• IRS Provides Additional Guidance on Home Mortgage Interest Deduction Limitation -- October 2009

• Energy - Related Provisions in Recent Legislation (PDF) -- October 2009

• Health Savings Accounts - A Missing Component of the Current Health Insurance "Reform" Debate -- August 2009

• Income Tax Consequences of the CWT Program - July 2009

• Valuation Reduction for Full Amount of Built-In Capital Gains Tax – Will Family Law Courts Follow Suit? -- Updated February 2009

• Cooperatives and the Domestic Production Deduction -- February 2009

• Valuing Growing Crops in a Decedent's Estate -- February 2009

• New Iowa Beginning Farm Tax Credit -- Updated February 2009

• IRS Regulations Concerning Shareholder Loans to S Corporations -- Updated January 2009
  

• The Emergency Economic Stabilization Act of 2008 -- November 2008

• The Spousal Qualified Joint Venture as a Planning Tool (pdf) -- Updated April 2008

• 2008 Tax-Cut Bill Signed Into Law (pdf) -- February 2008

• Planning for the Zero-Percent Adjusted Net Capital Gain Rate (pdf) -- February 2008

• IRS Modifies Rule for Deducting Health Insurance Premiums By S Corporation 2-Percent Shareholders (pdf) -- December 2007

• Court Rules that IRS Not Bound by Field Service Advice (FSA) – Taxpayers Cannot Rely Upon Them Either (pdf) -- December 2007

• IRS announces extension to replacement period for involuntarily converted livestock -- October 2007

• Work Opportunity Tax Credit (WOTC) Expanded to Benefit Rural Employees (pdf) -- Updated September 2007

• Court Says IRS Position "Subverts Common Sense," But It's Their Position and They're Sticking to It (pdf) -- August 2007

• IRS Issues Notice of Proposed Ruling on Self-Employment Tax Treatment of CRP Payments (pdf) -- Updated January 2007