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- Aid group suspends Afghan work after slayings
- KABUL AFP — An international aid group which has worked in Afghanistan for 25 years said it was suspending relief work after three of its female aid workers and their Afghan driver were shot dead. The killings, claimed by the insurgent Taliban, were the deadliest here in years involving...
- Research articles 2008-08-13
- Three Western female aid workers shot dead in Afghanistan
- KABUL AFP — Three Western women aid workers and their Afghan driver were shot dead Wednesday by gunmen who fired numerous times into their vehicle near the capital Kabul, Afghan police and their organisation said. The killings, claimed by the insurgent Taliban, are the deadliest in years involving international...
- Research articles 2008-08-13
- 409A corrections
- The IRS issued Notice 2007-100, which gives taxpayers the ability to correct certain operational failures to comply with IRC Sec. 409A, which addresses nonqualified deferred compensation. [ILLUSTRATION OMITTED] The notice also provides transition relief through 2010 for operational failures up to a certain amount that are not corrected...
- Research articles 2008-01-01
- More time for 409A compliance
- The IRS has extended the deadline for taxpayers to bring documents into compliance with the final nonqualified deferred compensation regulations under IRC Sec. 409A. IRS Notice 2007-78 extends the document compliance deadline from Dec. 31, 2007, to Dec. 31, 2008, and provides additional limited transition relief, but does not...
- Research articles 2007-11-01
- Valuation of Lottery Prize Payments for Estate Tax Purposes: An Analysis
- The valuation of future lottery prize payments that flow through an estate has resulted in diametrically opposed decisions at the different appellate levels. The most recent opinion of Donovan v. United States (95 AFTR 2d 2005-2131, April 26, 2005) supports the IRS's contention that these winnings should be valued as...
- Research articles 2007-06-01
- Insulted by educators' omission
- While congratulating the Association on winning certificate allowances for Clinical Nurse Specialists CNS, I am very disappointed that Clinical Nurse Educators CNE and Nurse Educators NE have not been included. I feel it was short sighted of the Association not to include all classifications of RNs in this latest...
- Research articles 2007-06-01
- TAX 'Cheating' by Ordinary Taxpayers
- Does the Underreporting of Income Contribute to the 'Tax Gap'? The 16th Amendment to the U.S. Constitution gave Congress the right to levy and collect income taxes. For federal income tax purposes, the Internal Revenue Code defines "gross income" as all income from whatever source derived, except items...
- Research articles 2007-03-01
- FAS 123R: accounting for stock options; Tips for an increasingly complex task
- With apologies to Baskin-Robbins, stock options seem to be available in at least 31 flavors. Consider the following varieties: premium options strike price above grant date stock price; purchased options employee pays a fraction of the strike price at grant; indexed options strike price varies based upon an index; and...
- Research articles 2007-03-01
- Unreported Tip Income: A Taxing Issue
- The U.S. restaurant industry consists of thousands of establishments employing millions of workers. Many of these workers rely upon tips as part of their compensation; however, part or all of these tips may be in the form of cash paid directly to the worker by customers. These tips are subject...
- Research articles 2006-12-01
- Determining the Statute of Limitations in Federal Tax Cases
- A tax preparer's knowledge of the IRS collection statute of limitations the legal bar to the collection of delinquent taxes can be of valuable assistance to the taxpayer faced with a federal tax liability. There are two basic statutes of limitation. First is the statute of limitations set forth in...
- Research articles 2006-08-01
- Real Estate Investors Can Benefit from Cost Segregation Studies
- Many real estate investors and business property owners are improving cash flow and finding immediate tax savings from their business properties. Through cost segregation studies CSS. they are taking advantage of the significant tax benefits from accelerated depreciation deductions for commercial and investment properties. Supported by more than 200 court...
- Research articles 2006-07-01
- Intermediate Sanctions and Exempt Organizations
- Increased IRS Scrutiny of Excess-Benefit Transactions The IRS has stepped up its scrutiny of compensation packages and employee benefits in tax-exempt organizations and is using IRC section 4958 to sanction "disqualified persons" and organizational managers, rather than the organizations, for excess-benefit transactions. In 2002, the IRS issued final...
- Research articles 2006-06-01
- Sailing sponsorship
- Old Pulteney Single Malt Whisky will sponsor the Round the Island Race at Cowes on June 3. It will also cover the JP Morgan Asset Management Round the Island Race and IRC Scottish Championships, among other events.
- Research articles 2006-05-27
- De Minimis Fringe Benefit Rules: Current Guidance and Tax Implications
- The de minimis fringe benefit is a popular employer-provided fringe benefit. Treasury Regulations section 1.132-6e(1) gives numerous examples of allowable de minimis fringe benefits, including the following: * Occasional typing of personal letters by a company secretary; * Occasional cocktail parties, group meals, or picnics for employees or their guests;...
- Research articles 2006-04-01
- Tax Court Limits Trust Deductions
- Will the Second Circuit Appeals Court Allow Them? The Tax Court has again ruled that a trust's investment advisory fees are subject to the 2% rule that limits miscellaneous itemized deductions. The decision, William L. Rudkin Testamentary Trust (124 T.C. No. 19), held that the trustees could not...
- Research articles 2006-04-01
- FREEZING DAD: TAXING POTENTIAL HUMAN CAPITAL
- CASE DESCRIPTION The primary purpose of this case is to encourage students to derive a plausible, well-supported answer to a novel tax situation in which virtually no direction currently exists using critical thinking skills. This case is important because practitioners inevitably face situations without finite, predetermined answers. The secondary purposes...
- Research articles 2006-01-01
- Recent Reform and Simplifications for S Corporations
- Subchapter S of the IRC became a tax fact in the lives of small business owners and tax professionals when Congress enacted the Technical Amendments Act of 1958. Years ago, Subchapter S corporations were the entity of choice if the owner of a small business wished to obtain the benefits...
- Research articles 2005-11-01
- Tax Court Offers Clarification on IRC Section 6330 Appeals Hearings
- The Tax Court ruled, in Robinette [123 TC No. 5 (2004)], a reviewed opinion, that when reviewing the IRS's determination made in an IRC section 6330 appeals hearing, the court may consider evidence not presented at the hearing, provided that the evidence pertains to an issue raised at the hearing....
- Research articles 2005-10-01
- Spot the bot.(Tech Talk)(botnets)(Brief Article)
- A "bot" is a small software program that is often used on Internet Relay Chat IRC channels to gather information or interact with human users. Some bots on IRC are used by hackers to control "botnets," or a series of tens of thousands of compromised computers,...
- Research articles 2005-07-01
- Working-Condition Fringe Benefits
- Eighth Circuit Ruling Allows Exclusion of Employer-Paid Fishing Trips Many employers provide fringe benefits as noncash compensation. If specific guidelines are met, the benefits are generally not taxable to the employees, and their cost is deductible by the employer. This article reviews common types of fringe benefits, focusing...
- Research articles 2005-05-01
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