IRS Income Taxes Affordable Care Act Healthcare Corporate Taxes Employee Benefits U.S. Treasury SCOTUS Estate Tax Tax Credits FATCA Same-Sex Marriage Tax Reform Employer Mandates Retirement Plan Property Tax DOMA EU Estate Planning Sales & Use Tax US v Windsor Compliance American Taxpayer Relief Act State Taxes Pay or Play Tax Exemptions Fiscal Cliff Tax Evasion Reporting Requirements Shared Responsibility Rule OVDP ERISA International Tax Issues Gift-Tax Exemption FICA Taxes DOL FBAR Marriage Capital Gains IRA Business Taxes Canada Healthcare Reform Delays 401k Deadlines Renewable Energy Tax Deductions Offshore Funds UK Penalties Legislative Agendas Employer Group Health Plans Generation-Skipping Transfer Audits Tax Benefits Foreign Banks New Legislation Charitable Donations FFI Foreign Investment Safe Harbors Banks Benefit Plan Sponsors DOJ Health Insurance Economic Development Employer Liability Issues Health Insurance Exchanges Popular Proposed Legislation IRC Gift Tax Production Tax Credit Appeals Year-End Planning Deferred Compensation Tax Rates Year-End Tax Planning Flexible Spending Accounts Trusts SEC Tax Liability Department of Revenue Full-Time Employees State Budgets Tax Planning Tax Refunds Tax Returns Payroll Taxes Dividends Partnerships Tax Assessment Energy Section 409A HHS Pensions Tax Incentives Tax Penalties Exempt Organizations OECD Severance Pay Independent Contractors Investment Tax Credits Alternative Minimum Tax Intergovernmental Agreements China Fees Oil & Gas Wind Power Barack Obama Energy Policy Federal Budget Medicare Qualified Retirement Plans Excise Tax Misclassification Exemptions Quality Stores Transfer Pricing Transfer Taxes CMS Enforcement Equal Protection Disclosure Requirements Fraud Non-Profits Stocks Manufacturers Energy Tax Incentives Solar Energy Australia Foreign Corporations LLC Offshore Banks S-Corporation Wages Executive Compensation COBRA Medicaid Portability Subsidies Tax Court Medicare Taxes Bitcoins Cafeteria Plans Retirement Small Business Beneficiaries Franchise Taxes Inversion Mortgages Due Process Shareholders Infrastructure Investors IGAs PCORI REIT Severance Agreements Life Insurance Multinationals Proposed Regulation SALT Virtual Currency Bush-Era Tax Cuts Hospitals Net Investment Income Qualified Small Business Stock Startups Fiduciary Duty IRA Rollovers Real Estate Market Settlement Tax Revenues Enforcement Actions Foreign Bank Accounts Franchise Tax Board Grantor Retained Annuity Trust Notice Requirements Roth Conversions Stock Options 3.8% Medicare Tax Bonds Dodd-Frank Real Estate Investments 403(b) Plans Cross-Border EPA Due Diligence HIPAA Whistleblowers Form 720 Tax Treaty W-2 Apportionment Investment Funds Jurisdiction Municipalities Property Valuation Residency Status Valuation Charitable Organizations Corporate Counsel Filing Requirements FinCEN FMLA Greenhouse Gas Emissions Minimum Essential Coverage C-Corporation COLA Domestic Partnership Environmental Policies FLSA Subsidiaries Civil Unions Clean Energy CRA Defined Benefit Plans Derivatives Loans Real Estate Transfers TPAs Voluntary Disclosure Carryover Basis Divorce Filing Deadlines Gambling Nexus Sequestration Contractors Cybersecurity Defined Contribution Plans Discrimination Federal Taxes Grantor Trusts Internet Taxation Limited Liability Companies Local Ordinance Medical Devices Wage and Hour Bank Secrecy Act Employee Rights Fracking Local Taxes Retailers Statute of Limitations Tax Extensions Tax Fraud Withholding Requirements 501(c)(3) Corporate Tax Rates Criminal Prosecution Final Rules Foreclosure Health and Welfare Plans Multistate Tax Compact Premiums Private Equity Public Schools Tax Appeals Tax Extenders Trustees Withholding Tax Acquisitions BEPS Commerce Clause Consumer Bankruptcy DOE Energy Projects Halbig v Burwell HSA Insurers Natural Gas Surviving Spouse Ways and Means Committee CFTC Choice of Entity False Claims Act Hiring & Firing Investment Adviser King v Burwell Multistate Tax Commission NLRB Patents Private Letter Rulings Proposition 8 Tax-Exempt Bonds Adjusted Gross Income Board of Directors Carbon Emissions Deductions Foreign Nationals G20 Hedge Funds Incentives Interest Rates Tax Deferral Annuities Business Formation Colleges Contraceptive Coverage Mandate Debt Hollingsworth v Perry Hurricane Sandy Mergers Pass-Through Entities Software Tariffs Telecommunications Affordable Housing Attorney-Client Privilege Banking Sector Cost-of-Living Domicile Double Taxation European Commission FDIC Federal Reserve Financial Transaction Tax Fuel Tax HRA Individual Mandate Legislative Committees Marketplace Notice Municipal Bonds Plan Administrators Residency Requirements VAT Amazon Controlled Foreign Corporations Exports FATCA Timeline Form 990 Income Tax Act India International Labor Laws Mining New Regulations Revenue Royalties Summons Universities Class Action Construction Contracts Corporate Governance Discovery Estate-Tax Exemption Financial Regulatory Reform Gaming GST HMRC Intangibles Internal Revenue Code Limited Partnerships Pending Legislation Swaps Unemployment Benefits Advertising Classification Climate Change Employee Stock Purchase Plans Employment Contract Fifth Amendment Grandfathered Obligations Hotels Job Creation Property Owners Qualified Benefit Plans Reimbursements Religious Institutions Tax Preparers Trade Policy Trucking Industry Begun Construction Test Business Development Business Income Casinos FDA Financing Funding Gain Exclusion Internet Itemized Deductions Lenders NFFE Non-Resident Aliens Open Enrollment Registration Self-Insured Health Plans Subcontractors Tax Liens Transition Relief Value-Added Tax Visas Cap-and-Trade Charitable Deductions Click-Through Nexus Data Protection Department of Transportation EPCRS Expatriates Intangible Property Internet Retailers Leases Minimum Wage Overpayment Reinsurance Restaurant Industry Social Security Standing Tips UBS Wellness Programs Appraisal Bank Holding Company BVI Business Companies CFPB Clean Tech Creditors Damages Employee Definition Employer Contributions FERC Free Trade Zone FSA Gross Receipts Tax Immigrants Incentive Stock Options Inflation Adjustments IPO Joint Tax Returns Licenses Non-Prosecution Agreements Personal Liability Qualified Health Plans Realty Transfer Taxes Securities Stamp Duty Land Tax State and Local Government Tax Relief Act of 2010 Technology Use or Lose Rule Voluntary Correction Program AFR Asset Valuations Biofuel Carbon Taxes CHNA Commercial Leases Commercial Real Estate Market Employment Tax Essential Health Benefits Exclusions Fair Market Value Franchises GAO Gross Receipts HIRE Act Hospitality Industry Identity Theft Income Tax Treaty Japan Master Limited Partnerships Public Projects Retroactive Application School Districts Spending Cuts SUB Termination Arbitration Business Privilege Tax Captive Insurance Company Charitable Trusts Cloud Computing Debtors Election Results Electricity Family Investment LLC Financial Adviser FIRPTA Foreign Subsidiaries Fringe Benefits Health Savings Accounts Hong Kong Imports Investigations Investment Management JOBS Act Liens Net Operating Losses New Market Tax Credits NLRA Power Plants Private Equity Funds Real Estate Development Recordkeeping Requirements Severance Tax Tangible Property TIEA 457(b) Plans 501(c)(4) Adoption AIFM AIFMD ALJ Angel Investors Asset Management Attorney's Fees Closely Held Businesses Debt Ceiling E-Commerce Electronically Stored Information Energy & Climate Debates Family Businesses Farms Foreign Jurisdictions Forfeiture Free Trade Agreement Immigration Reform Intra-Family Loans Look-Back Measurement Period Marketing New Amendments OCC Pease Limitation Political Campaigns Redevelopment Refunds Required Documentation Sales Factor Sexual Orientation Discrimination Shale Gas Subpart F Succession Planning Tax Avoidance Tax Increment Financing VCSP White Collar Crimes ADA Alternative Investment Funds Bonuses Charitable Lead Annuity Trust Clark v. Rameker Commercial Bankruptcy Depreciation Energy-Efficiency Tax Credits Entrepreneurs Equity Compensation ESOP EXPIRE Act FCPA FHFA Fiduciary Liability Fines Foreign Financial Accounts Foreign Tax GAAR Government Shutdown Highways Hobby Lobby Homestead Exemption Housing Market Irrevocable Trusts Land Titles Latin America LLPs Marital Assets Money Market Funds Offshore Companies Pension Protection Act of 2006 Private Investment Funds Private Placements Qualified Charitable Distributions Repeal Russia Sale of Assets Spinoffs Tax Exempt Entities Transparency Tribal Lands Unemployment Insurance Utilities Sector Venture Capital Water Wills ACOs Ad Valorem Tax Burden of Proof Business Assets Chapter 11 Chapter 7 Charitable Remainder Trust Churches Citizenship Community Development Entities Conspiracies Cross-Border Transactions Customs Cutler v Franchise Tax Board Documentation EEOC Farm Bill Final Guidance Gillette v Franchise Tax Board Guidance Update Inheritance Intentionally Defective Grantor Trusts LIHTC Mexico Natural Resources OMB Personal Exemptions Pharmaceutical Physicians Required Minimum Distributions Retroactive Taxes SAR Section 1031 Self-Employment Tax Solar Panels Stamp Taxes State of Celebration Supply Chain Tax Haven TEFRA Transfer of Assets Transfers Transit Benefits UBTI UDITPA Unions Volcker Rule 1099s 529 Plans Athletes Automotive Industry Bank Accounts Brazil Broker-Dealer Brownfield Properties Burwell v Hobby Lobby Business Ownership Certiorari Collective Bargaining Commuter Tax Benefits Condominiums Deeds DHS Disability Dischargeable Debts Disclaimers Document Requests EB-5 Educational Assistance Programs EHR Entertainment Industry FAA FDAP Foreign Currency Foreign Entities Form 1023 EZ Form 5500 Freddie Mac Fund Managers FUTA Gaming Commissions Green Cards Gun Laws HUD Inheritance Tax Liability Liquidation Marketplace Fairness Act Motion Picture Industry Mutual Funds Nuclear Power Passive Activity Private Foundations QTIP Trusts Qualified Energy Facilities Qualified Personal Residence Trust Railways Reassessments Scams SCC Securities Fraud Senate Finance Committee Sports Tax Allocation Agreements Tax Amnesty Taxation Taxpayers' Bill of Rights Tribal Governments UBIT Unemployment Urban Planning & Development Whistleblower Protection Policies Wine & Alcohol Administrative Procedure Act Advance Pricing Arrangement Program American Recovery and Reinvestment Act Appropriations Bill Bad Faith Broadcasting Capital Markets Conservation Easements Contaminated Properties Contract Drafting Cost-Shifting Credit Suisse Dependent Care Directors Disclosure Distribution Rules Duties EBSA Fannie Mae FCC Financial Institutions First Amendment France FTC Goodwill Grants IC-DISC Incorporation Internet Gambling Inversions ISDA Jerry Brown Joint Venture Legal Costs License Agreements Lobbying Mineral Exploration NMTC Nongrantor Trusts Occupancy Tax OSHA Partnership Interests Pfizer Political Contributions Predictive Coding Primary Residence Private Placement Variable Deferred Annuities Proposed Amendments Public-Private Partnerships QLAC Reorganizations Request For Information Revocable Trusts Risk Assessment Sanctions Sarbanes-Oxley SBC Spousal Access Trust Student Loans Students Supporting Organizations Tax Cuts Tax Shelters Tenants Trademarks Travel US v Clarke Wells Fargo WTO Accountants Advisory Opinions Anti-Avoidance Asia Asset Protection AstraZeneca Ballot Measures C-Suite Executives Canadian Revenue Agency CFC Cloud-Based Services Comcast Compensation & Benefits Conflicts of Interest Conservation Construction Industry Copyright Department of the Interior Digital Assets DOD Education Budget Electronic Filing Eligibility Employee Shareholders Energy Efficiency Executors FedEx FIfth Third Bancorp v Dudenhoeffer Film Tax Credits Financial Planning Financial Products Financial Services Authority Financial Statements Foreign Taxpayers Forms FSOC Gift-Tax Return GIIN Google Harvesting Losses IBM Indemnification Individual Investors Act Installment Agreements Inter Vivos Gifts Investment Portfolios IRC Section 83(b) Land Developers Landlords Legal Advice Privilege Limited Liability Partnerships Liquid Natural Gas Marcellus Shale Mediation Medical Device Tax Medical Marijuana Mortgage REITS Motor Vehicles Non-Resident Income Taxes Obama Administration Offsets OIG Online Gaming Paid Leave Passthru Payments PBGC Personal Property Personally Identifiable Information PFFI Pipelines Ports Preemption Probate Professional Liability Profit Sharing Property Damage Proposition 13 Recordation Taxes Rehabilitation Benefits Religion Religious Freedom Restoration Act Retail Market Risk Management Roads SBA Scotland Securities Exchange Act Self-Incrimination Shareholder Litigation SHOP Program Small Business Jobs Act Social Security Adminstration Social Security Benefits State Tax Equalization Boards Statutory Interpretation Swap Dealers Tax Exempt Tax Increases Tax Loopholes Television Programming The Patent Box Third-Party Treaties Ukraine Unclaimed Property United States v Woods USDA Work Product Privilege Abandoned Property Accounting Accredited Investors ADEA Andrew Cuomo Anti-Money Laundering Applications Auction Auditors B&O Tax Bank Taxes Big Data Bonus Depreciation Borrowers Budget Control Act of 2011 Business Valuations Buy-Sell Agreements Carried Interest CDFI Fund CHIP Client Services Commercial Property Owners Community Colleges Congressional Investigations & Hearings Construction Workers Conversion Corporate Officers Cost-Sharing Deed of Trust Deficit Reduction Dismissals Document Productions E-Filing EAP Earned Income Tax ECJ Education Reform Electric Vehicles Emerging Technology Companies Energy Exploration Enterprise Zones Environmental Claims Equity Investors Erosion Evidentiary Hearings Family Pension Plan Family Trusts Fee Disclosure FFIs Food Manufacturers Foreign Policy General Welfare Exclusion Health Plan Sponsors Healthcare Professionals IDOT Information Sharing Inherited IRA Innocent Spouse Exception Insider Trading Intangible Holding Company Interest Income Interest Payments International Finance Investment Company Act of 1940 ISOs ITC Levy Liquidity Fees Litigation Fees & Costs Long-Term Care Longevity Annuity Medicaid Expansion Medicare Shared Savings Program Minimum Value Plans Modified Adjusted Gross Income Money Laundering Motion to Dismiss NAV NDAA Non-Taxable Income Offshore Wind Online Sales Tax Out-of-Pocket Expenses Partnership Agreements Patent Reform Physical Work Test Pleadings Promissory Notes Property Improvements Publicly-Traded Companies Purchase Price Railroads Remittance Transfer Rule Rental Property Repairs Repatriation Research and Development Residence Taxes Resource Extraction Restructuring Safety Precautions Seasonal Employment Secretary of State Section 457A Section 501 Section 956 Shipping Small Business Formation Social Media Split-Interest Charitable Trusts Tax Advice Tax Basis Tax Qualified Retirement Plans Temporary Employees Time Extensions Title VII Tourists Trade Secrets Treasury Tribunals UCITS