IRS Income Taxes Affordable Care Act Corporate Taxes Healthcare SCOTUS Tax Credits Employee Benefits U.S. Treasury Tax Reform Estate Tax FATCA Retirement Plan Property Tax Employer Mandates Same-Sex Marriage Sales & Use Tax EU State Taxes Estate Planning DOMA Tax Exemptions Legislative Agendas Compliance Health Insurance US v Windsor Reporting Requirements American Taxpayer Relief Act Pay or Play ERISA Tax Evasion Health Insurance Exchanges Canada OVDP Fiscal Cliff International Tax Issues Shared Responsibility Rule FBAR DOL UK IRC State Budgets Employer Group Health Plans Popular Benefit Plan Sponsors Capital Gains Business Taxes Renewable Energy Gift-Tax Exemption Healthcare Reform 401k FICA Taxes IRA Tax Deductions New Legislation Audits Foreign Investment Marriage Deadlines Employer Liability Issues Penalties Appeals Tax Returns Delays DOJ Subsidies Proposed Legislation Safe Harbors Department of Revenue Offshore Funds Tax Planning King v Burwell Production Tax Credit Banks Charitable Donations FFI Economic Development Generation-Skipping Transfer Tax Assessment Foreign Banks Tax Benefits Tax Rates Oil & Gas Trusts Deferred Compensation Gift Tax Partnerships Pensions SEC Year-End Planning Investment Tax Credits Flexible Spending Accounts HHS Non-Profits Tax Refunds Year-End Tax Planning Full-Time Employees OECD Federal Budget Tax Incentives Payroll Taxes Australia Dividends Exempt Organizations Independent Contractors Section 409A Tax Liability Excise Tax Tax Court China Wind Power Transfer Pricing Medicare Energy Energy Policy Proposed Regulation Executive Compensation CMS Hospitals Intergovernmental Agreements Barack Obama Fees Tax Revenues Medicaid Tax Penalties Foreign Bank Accounts Qualified Retirement Plans Misclassification Severance Pay Solar Energy Beneficiaries Disclosure Requirements Small Business Infrastructure Multinationals Transfer Taxes Manufacturers Energy Tax Incentives Exemptions Stocks Foreign Corporations Fraud Real Estate Investments S-Corporation Legislative Committees Tax Extenders Enforcement Equal Protection Franchise Taxes Alternative Minimum Tax Final Rules Tax Appeals Charitable Organizations Quality Stores Mortgages Pending Legislation Retirement Shareholders LLC Portability Wages Fiduciary Duty Investment Funds REIT COBRA Filing Requirements Municipalities Startups Virtual Currency Private Letter Rulings TPAs Bitcoins Bonds Corporate Counsel Due Process Enforcement Actions Filing Deadlines Investors Life Insurance Medicare Taxes Notice Requirements Cafeteria Plans Inversion Offshore Banks Real Estate Market Apportionment Stock Options Wage and Hour FinCEN Individual Mandate Retailers HIPAA IRA Rollovers Cross-Border Due Diligence Franchise Tax Board Settlement Severance Agreements Subsidiaries Energy Projects EPA Net Investment Income PCORI Qualified Small Business Stock IGAs Jurisdiction Residency Status SALT Withholding Tax 403(b) Plans Discrimination Grantor Retained Annuity Trust Tax Fraud Whistleblowers Dodd-Frank Federal Taxes FMLA Tax Treaty Acquisitions Energy Sector Medical Devices Minimum Essential Coverage Publicly-Traded Companies Roth Conversions 3.8% Medicare Tax Defined Contribution Plans FLSA Property Valuation Tax-Exempt Bonds W-2 501(c)(3) Affordable Housing BEPS Class Action Clean Energy Criminal Prosecution Derivatives Divorce Environmental Policies Real Estate Transfers CRA EPCRS Form 720 Fracking Greenhouse Gas Emissions Limited Liability Companies Property Owners Bank Secrecy Act Commerce Clause Defined Benefit Plans European Commission Multistate Tax Commission Statute of Limitations Valuation Voluntary Disclosure Bush-Era Tax Cuts Carryover Basis Consumer Bankruptcy Contractors False Claims Act Financial Institutions Foreclosure Gambling Local Taxes Private Equity State Health Insurance Exchanges Trustees Withholding Requirements C-Corporation Domestic Partnership Grantor Trusts Hiring & Firing Internal Revenue Code Local Ordinance Nexus COLA Controlled Foreign Corporations Employee Rights Employee Stock Purchase Plans GST HMRC Interest Rates Loans Master Limited Partnerships Natural Gas Premiums Public Health Insurance Marketplace Tariffs CHNA Civil Unions Corporate Tax Rates Fuel Tax Halbig v Burwell Investment Adviser Job Creation Surviving Spouse Board of Directors Corporate Governance Cybersecurity Foreign Nationals Hedge Funds Insurers Internet Taxation Multistate Tax Compact NLRB Public Schools Banking Sector Business Formation Health and Welfare Plans Mergers Mining Telecommunications Debt DOE Double Taxation FDA Financing Gaming HSA Internet Retailers Limited Partnerships New Regulations Patents Royalties Sequestration Tax Deferral Trucking Industry VAT Annuities Choice of Entity Commercial Property Owners Contraceptive Coverage Mandate G20 Incentive Stock Options Internet Pass-Through Entities Software Tax Extensions CFTC Estate-Tax Exemption Incentives Income Tax Act International Labor Laws Minimum Wage Municipal Bonds Net Operating Losses Proposition 8 Residency Requirements Revenue Advertising Appraisal Attorney-Client Privilege Carbon Emissions Colleges Construction Industry Data Protection Employee Definition Exports Federal Reserve Financial Transaction Tax FIRPTA HRA Medicaid Expansion Plan Administrators Reimbursements Tax Exempt Entities Trade Policy Ways and Means Committee AFR Amazon Captive Insurance Company CFPB Commercial Real Estate Market Deductions FATCA Timeline FDIC Foreign Financial Accounts Hollingsworth v Perry Hong Kong Investment Management IPO Marketplace Notice Non-Prosecution Agreements Non-Resident Income Taxes Real Estate Development Reinsurance Religious Institutions Russia Senate Finance Committee Standing Swaps Visas Adjusted Gross Income Business Development Construction Contracts Domicile Electricity Employment Contract Family Businesses Financial Regulatory Reform Form 990 LIHTC Non-Resident Aliens Subcontractors Tangible Property Tax Amnesty Universities Asset Management Casinos Classification Climate Change Cost-of-Living Creditors Damages Discovery Entertainment Industry Gross Receipts Tax Health Savings Accounts Hotels Hurricane Sandy Imports Insurance Industry Intangible Property Intangibles Lenders Overpayment Tax Preparers Wellness Programs Begun Construction Test Carbon Taxes Cloud Computing Commercial Bankruptcy Commercial Leases Cross-Border Transactions Department of Transportation E-Commerce Expatriates Gain Exclusion Italy Japan Leases New Guidance New Market Tax Credits Open Enrollment Realty Transfer Taxes Repeal Restaurant Industry Self-Insured Health Plans Social Security Sports State and Local Government Tax Liens Technology ALJ Andrew Cuomo Appropriations Bill Business Income Charitable Deductions Employment Tax FERC Foreign Subsidiaries France Grandfathered Obligations India NFFE Personal Liability Public Projects Qualified Benefit Plans Securities Tax Avoidance Tax Increment Financing Unemployment Benefits Value-Added Tax AIFMD Arbitration Biofuel Cap-and-Trade Click-Through Nexus Comptroller of the Treasury v Wynne Dormant Commerce Clause FCPA Franchises Fringe Benefits Funding Identity Theft Income Tax Treaty Licenses Obama Administration Personal Property Proposed Amendments Registration Scams Severance Tax Stamp Duty Land Tax Summons Tips Transition Relief Asset Valuations Attorney's Fees Bonuses Cadillac Tax Clean Tech Congressional Investigations & Hearings Customs EEOC Energy & Climate Debates Exclusions Financial Adviser Forfeiture Free Trade Zone General Assembly HIRE Act Hospitality Industry HUD Immigrants Inflation Adjustments Intra-Family Loans Itemized Deductions Joint Tax Returns Oral Argument Physicians Qualified Health Plans Railroads Recordkeeping Requirements Taxation Termination Transparency Utilities Sector ABLE Act Ad Valorem Tax ADA AIFM Bank Holding Company BVI Business Companies Chapter 7 Charitable Trusts Churches Closely Held Businesses Election Results Employer Contributions Equity Compensation Essential Health Benefits Fifth Amendment Foreign Currency Foreign Tax Gross Receipts Homestead Exemption JOBS Act Look-Back Measurement Period Marketing Mineral Exploration Offshore Companies Passive Activity Power Plants Private Equity Funds REITS Sales Factor SAR School Districts Section 162(m) Spinoffs Subpart F Tax Relief Act of 2010 TIEA UBS Use or Lose Rule Voluntary Correction Program Wine & Alcohol ACOs Athletes Automotive Industry Bank Accounts Business Assets Business Privilege Tax Canadian Revenue Agency CHIP Commuter Tax Benefits Entrepreneurs ESOP Fair Market Value Free Trade Agreement FSA FTC Fund Managers Interstate Commerce Irrevocable Trusts Liens Multiemployer Plan New Amendments NLRA PBGC Pension Protection Act of 2006 Private Placements Redevelopment Required Documentation Retroactive Application Roads Shale Gas Stamp Taxes SUB Succession Planning The Patent Box Title VII Tribal Lands UDITPA Venture Capital White Collar Crimes 501(c)(4) Accountants Accounting Adoption Amended Legislation Brazil Broker-Dealer Brownfield Properties Citizenship Cloud-Based Services Community Development Entities Compensation & Benefits Data Breach Debt Ceiling Debtors Depreciation EB-5 EHR Electronically Stored Information Energy-Efficiency Tax Credits Family Investment LLC Fines Foreign Jurisdictions GAO Government Investigations Government Shutdown Guidance Update Health Care Providers Immigration Reform Investigations Jerry Brown LLPs Marital Assets Medical Device Tax Money Market Funds Natural Resources OCC OSHA Personally Identifiable Information Pharmaceutical Political Campaigns Primary Residence Railways Refunds Regulatory Agenda Required Minimum Distributions Sale of Assets Sexual Orientation Discrimination Solar Panels Spending Cuts Supply Chain Swiss Banks Tax Haven Trademarks Transfers Transit Benefits Tribal Governments Ukraine VCSP Water Whistleblower Protection Policies 457(b) Plans 529 Plans Alternative Investment Funds Broadcasting Burden of Proof Capital Markets Cayman Islands Certiorari Charitable Lead Annuity Trust Charitable Remainder Trust Chevron Deference Clark v. Rameker Conservation Easements Duties EBSA FAA Farms FHFA Fiduciary Liability Financial Planning First Amendment Freddie Mac GAAR Gas Taxes Highways Hobby Lobby Housing Market Indemnification Inheritance Inheritance Tax Insolvency Latin America Liquid Natural Gas Mexico Mutual Funds OMB Pease Limitation Pipelines Public-Private Partnerships Qualified Charitable Distributions Revocable Trusts Section 1031 Self-Employment Tax Tax Cuts Tax Injunction Act Unemployment Insurance Urban Planning & Development Wills 1099s Advisory Opinions Asia Burwell v Hobby Lobby Capital Losses CBSA Condominiums Conflicts of Interest Conservation Construction Project Contaminated Properties Contract Drafting Cost-Sharing Crowdfunding Deeds Digital Assets Direct Mkting Association v Brohl Disability Dismissals Distribution Rules Documentation Employee Shareholders EXPIRE Act Extraterritoriality Rules Fannie Mae Foreign Entities Form 5500 GAAP Gaming Commissions Gaming Tax Gillette v Franchise Tax Board Google Grants Information Reports Intentionally Defective Grantor Trusts Land Titles Liability Liquidation Marijuana Medical Marijuana Medical Reimbursement Plans Nongrantor Trusts Preemption Private Placement Life Insurance QTIP Trusts Qualifying Income Retail Market Retroactive Taxes Sanctions Time Extensions UBTI UCITS Unemployment Unions Vesting Volcker Rule Waivers WTO Annual Reports Anti-Money Laundering Attorney Generals Bond Financing Breweries Business Ownership C-Suite Executives Carried Interest CFC Chapter 11 Chief Compliance Officers Client Services Collective Bargaining Conspiracies Credit Suisse Cutler v Franchise Tax Board Debt Restructuring DHS Directors Disclaimers Disclosure Educational Assistance Programs Ethics FCA FDAP Federal Contractors FedEx Film Tax Credits Final Guidance Foreign Insurance Companies Foreign Taxpayers FUTA Germany Green Cards Gun Laws Human Resources Professionals Importers Incorporation Information Sharing Interest Payments Internet Gambling Joint Venture Keystone XL Pipeline License Agreements Market Based Approach Mediation Medicare Shared Savings Program Motion Picture Industry NMTC Nursing Homes OIG Online Gaming Passive Foreign Investment Company Personal Property Tax Political Contributions Private Foundations Private Placement Variable Deferred Annuities Professional Liability Public Employees Qualified Energy Facilities Qualified Personal Residence Trust Reassessments Rental Property Reorganizations Research and Development Risk Assessment Sarbanes-Oxley SCC Securities Fraud State of Celebration Statutory Interpretation Strategic Enforcement Plan Students Supporting Organizations Surface Transportation Tax Allocation Agreements Tax Basis Tax Code Tax Sale Taxpayers' Bill of Rights Television Programming Tenants Transfer of Assets UBIT ADEA Administrative Procedure Act Advance Pricing Arrangement Program Amended Regulation American Recovery and Reinvestment Act Anti-Avoidance Biomass CDFI Fund Consolidated Tax Returns Copyright Corporate Officers Cost-Shifting County Assessors Customs and Border Protection Dischargeable Debts Disparate Impact Document Requests E-Filing Earned Income Tax Ebola Education Reform Electronic Filing Eligibility Energy Exploration Equity Financing FCC FHA Film Industry Financial Statements Foreign Direct Investment Form 1023 EZ Forms General Welfare Exclusion Geothermal Energy Gift-Tax Return GIIN Goodwill IBM IC-DISC Indictments Individual Investors Act Insurance Companies Inter Vivos Gifts Investment Portfolios IRC Section 83(b) ISDA Landlords Legal Costs Lobbying Marcellus Shale Money Laundering Mortgage REITS Native American Issues Non-Profit Hospitals Occupancy Tax Partnership Interests Performance Incentives Personal Exemptions Pfizer Political Parties Ports Power of Attorney Predictive Coding Private Investment Funds Probate Puerto Rico Qui Tam Religious Freedom Restoration Act Repatriation Required Forms Risk Management Sales Tax Scotland Section 501r SHOP Program Social Security Adminstration Split-Interest Charitable Trusts Spousal Access Trust Strategic Planning Successor Liability Tax Exempt Tax Increases TEFRA Travel Unclaimed Property Work Product Privilege Administrative Appointments AL Department of Revenue v CSX Asset Protection AstraZeneca Auditors Bilateral Investment Treaties Bitcoin Bribery Buyers Comcast Competition Construction Workers Corruption Death Benefits Deficit Reduction Dependent Care Digital Goods Educational Institutions Electric Vehicles Energy Efficiency Enrollment Enterprise Zones Evidence Executors Family Trusts FIfth Third Bancorp v Dudenhoeffer Financial Products Financial Reporting Financial Services Authority Football Foreign Exchanges Foreign Workers Fourteenth Amendment Fourth Amendment General Contractors General Partnerships Government Entities Hydropower Income Apportionment Innocent Spouse Exception Interest Income ISOs Land Developers Legal Advice Privilege Life Sciences Litigation Fees & Costs Long-Term Care Marketplace Fairness Act Minerals Misrepresentation Motion to Dismiss Motor Vehicles Negligence Nominations