Internet-Based Sales to the United States - Addresses tax implications of countries outside the US making sales to US citizens.
Publisher: Ecommercetax.com     Author: David Hardesty   

IRS modifies the taxation of policies - In equity split-dollar, any payment made by an employer must be accounted for as a loan to the employee, as an investment in the contract for the employer's own account, or as a payment of compensation.
Publisher: Electronicaccountant.com     Author: Michael G. Stevens   

IRS Proposes Employment Tax Rules Detrimental to Incentive Stock Option Programs and Employee Stock Purchase Plans - Shortly before the Thanksgiving holiday, the Internal Revenue Service published proposed rules that many sponsors of employee stock purchase plans (ESPPs) and granters of incentive stock options (ISOs) may view as unappetizing.
Publisher: Foundation for Enterprise Development     Author: Scott Kilgore, Barclay Collins   

Let’s Have a Safe and Sane Tax Cut - Considering the probable size of the cut, the battle to see who gets the biggest piece should be epic. The last big Republican tax cut, 20 years ago, was not a pretty sight.
Publisher: Ecommercetax.com     Author: David Hardesty   

Netting Property Transactions at Year-End - Update to the Worksheet Approach for Capital Gain Rate Differentials.
Publisher: The CPA Journal     Author: John O. Everett, William A. Duncan, Richard Boley, and Nancy B. Nichols   

New tool in the real estate biz - A company wants to sell one of its stores and move to a new location. What’s the best way to deal with the tax man? Check out this option.
Publisher: Business Law Today     Author: Mary B. Foster   

No Taxation Without Simplification - Streamlined tax rules could mean an end to the Net tax moratorium.
Publisher: Business 2.0     Author: Todd Lappin   

Notable Court Decisions Concerning Taxation - Contributed by Roger Martin, 2L Student by night at Univ. of San Diego.
Publisher: The 'Lectric Law Library     Author: Roger Martin   

NTA Issues Report on E-Commerce Tax Policy - The National Tax Association has released a draft report of its project initiated to study e-commerce tax policy.
Publisher: Ecommercetax.com     Author: David Hardesty   

Offshore Avoidance of U.S. Income Taxation - No person should pay more taxes than the law requires. People who use tax shelters and legal loopholes are not unethical.
Publisher: Internet Attorney     Author: Timothy Walton