Most Recent Articles from Tax Adviser, The

• Two courts address tax shelter exception to tax practitioner privilege. 

  The Tax Court and the Seventh Circuit recently decided cases dealing with the tax practitioner/client privilege under Sec. 7525. The Tax Court...

  08/01/09 by Beavers, James · More from publication

• Ninth Circuit awards litigation costs paid by third party. 

  [ILLUSTRATION OMITTED] The Ninth Circuit reversed the Tax Court and held that a taxpayer could "incur" attorneys' fees initially paid by a...

  08/01/09 by Beavers, James · More from publication

• Avoiding S corporation debt obligations that are a second class of stock. 

  [ILLUSTRATION OMITTED] UNDER CERTAIN CIRCUMSTANCES, DEBT owed by an S corporation to one or more shareholders will be a second class of stock....

  08/01/09 by Ellentuck, Albert B. · More from publication

• Service learning and tax: more than VITA.(volunteer income tax assistance) 

  [ILLUSTRATION OMITTED] OVER THE PAST 10 YEARS, THERE HAS been increasing interest in the use of service learning activities to inject elements...

  08/01/09 by Purcell, Thomas J., III · More from publication

• Treasury provides roadmap for shift in tax burden. 

  [ILLUSTRATION OMITTED] ON MAY 11, TREASURY RELEASED GENERAL Explanations of the Administration's Fiscal Year 2010 Revenue Proposals. This is...

  08/01/09 by Stromsem, William R. · More from publication

• When cost segregation costs extra. 

  EXECUTIVE SUMMARY * Cost segregation is a tax planning technique that accelerates depreciation deductions for real property by reclassifying...

  08/01/09 by Wood, B. Sue · More from publication

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