Roger Russell is a senior editor at Accounting Today. He focuses on tax developments and compliance, and professional liability issues affecting CPAs. He is a tax attorney and has been a researcher and analyst at several major tax publishing companies.
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A roundup of influential and important legal decisions from the past year.
January 2 -
A High Court case examines what, exactly, ‘impeding or obstructing’ the IRS means.
December 27 -
The GOP tax reform act will create plenty of work for practitioners.
December 19 -
Assuming the GOP bill passes, it will still need to be implemented, and a technical corrections bill issued.
By Daniel HoodDecember 16 -
Young businesses have until Dec. 31, 2017, to offset research costs from 2016 against their payroll tax liability.
December 12 -
For Carl J. Marinello II, the omnibus clause, or “uber” clause, in Code section 7212(a) had the effect of turning his failures to file tax returns over a period of years from misdemeanors into a felony.
December 6 -
Potential code changes call for action before Dec. 30.
December 5 -
The tax reform bills passed by the House, and soon to be passed by the Senate, have many similarities. And you can count on measures that are the same in both bills to end up in the final version to be signed by the President.
November 30 -
The state is trying to duplicate its success with movies by offering breaks to the music business.
November 28 -
Major differences on the treatment of these businesses divide the House and Senate reform bills
November 21