In this article, Mark Rochon, Addy Schmitt, and Ia
Steve Gertzman is the author of Federal Tax Accounting, which is generally regarded as the leading treatise on the topic; is used by many of the nation's colleges, universities and law sch
On December 23, 2011, Treasury and the Internal Revenue Service ("IRS") issued temporary and proposed regulations governing the treatment of expenditures related to tangible property (the "Repair R
New final regulations under sections 381(c)(4) and (c)(5) were issued by the Treasury Department and IRS on August 1, 2011, in TD 9534.
On January 5, 2011, the IRS and Treasury issued two revenue procedures (Rev. Proc. 2011-17 and Rev. Proc. 2011-18) addressing the treatment of payments received for gift cards.
On December 16, 2010, the IRS and Treasury issued proposed regulations addressing sales-based royalties and sales-based rebates, allowances, and other types of price reductions.
As corporate tax executives begin considering their year-end tax planning strategies, they are faced with a number of domestic and international tax law changes brought about by legislation enacted
Despite persistent delays in the issuance of a number of tax accounting guidance projects over the last two years, recent developments suggest that several high-profile projects are nearing complet
A recent Tax Court decision underscores the potential value to taxpayers in reexamining the manner in which they have identified “land improvements” and whether a shorter depreciable life is approp
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