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  • IRS Ruling Inadmissible as Evidence

    A federal court decision related to contingent liabilities underscores the limited role an IRS private-letter ruling may play in a legal argument. September 20, 2010

  • Politics Aside, Tax Breaks Look Juicy

    Companies cheer capex and R&D incentives, even though they may fear future White House offsets. September 13, 2010

  • Excluded Income Can Still Hit Group NOLs

    A member company that excludes cancellation of debt income from its gross income still reduces the consolidated group's net operating loss, says the IRS. September 13, 2010

  • A Surprising Continuity-of-Interest Ruling

    The IRS revisits a long-standing concept, and gives a nod to the practice of using warrants to satisfy the COI test – at least in some circumstances. September 7, 2010

  • IRS: What's in Your Reserve?

    Tax law and accounting collide as the IRS prepares to dig deeper into uncertain tax positions. August 24, 2010

  • Deere's Lost Research Tax Credits

    The company failed to convince the IRS – and the Tax Court – that the gross receipts of its foreign branches should be excluded from the research credit calculation. August 23, 2010

  • Health Reform's 1099 Headache

    A brief provision in the health-care reform law could create big reporting problems for small businesses. August 19, 2010

  • Laying Claim to Options Expense Deductions

    The IRS concludes that stock-option payments made to employees of a former subsidiary create a compensation expense and deduction that belong to the subsidiary, not the parent company. August 16, 2010

  • The Canadian Spin-Off Edge

    Favorable tax treatment awaits Canadian parent companies that structure reorganizations as "amalgamations," although such deals could be considered taxable transactions in the United States. August 9, 2010

  • How to Stay in the Retiree-Benefit Game

    Some companies have nixed group health-care coverage and are sending their former employees to exchanges to shop for plans. August 5, 2010

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