- Two new revenue procedures mean major modifications for accounting method changes.
- On Jan. 29, 2015, Delaware enacted SB 11 that will act to improve fundamental fairness and transparency of the state’s unclaimed property program.
- Companies that do business in multiple states should be aware of a new trend resulting in apportionment changes.
- The reintroduction of the Stop Corporate Inversions Act (H.R. 415) in the House by Sander Levin and Lloyd Doggett seeks to modify the definition of inverted domestic corporations under section 7874.
- Private foundations should consider three specific areas of self-dealing: payment of personal pledges, compensation to employees and board members, and paying or reimbursing expenses of disqualified persons or family members.
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