By Philip J. Castrogiovanni , Ralph E. DeJong , and Michael N. Fine New legislation, which takes effect immediately, simplifies
substantiation rules for employer-provided cell phones and other similar
On Monday, September...
Julia D. Corelli and
Laura D. Warren
On September 27, 2010, President Obama signed into law the Small
Business Jobs Act of 2010 (H.R. 5297), which included among many other
provisions, a short-term 100 percent exclusion (subject to per...
By Lisa Petkun and Timothy Leska
The American Recovery and Reinvestment Act of 2009 (the Stimulus
Bill) eliminates the imposition of tax upon certain S corporations (but
not their shareholders) in taxable years beginning in 2009 and 2010.
By William R. Pauls , Carol P. Tello , and Robert S. Chase
On April 14, 2011, the President signed into law H.R. 4, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 (the Act), which repeals the expanded...