Articles 1 - 4 of 4
PATH Special Tax Rates for Timber for Corporate Sales
Individual taxpayers have long benefited from Section 631 of the Internal Revenue Code, which allows for a special long-term capital gains tax rate on
Can Over-the-Road Truck Drivers Establish a Tax Home?
With the tax deadline steadily approaching, taxpayers should begin to assess their business expenses to determine if they are eligible for any itemized
Lower Refunds on Excise Tax for Propane Users
On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act (PATH), which made permanent certain tax provisions that
Internet Domain Names: Capitalization or Amortization?
In a recently issued Chief Counsel Advice Memorandum (CCA 201543014), the IRS has concluded that costs incurred by a taxpayer to acquire internet domain