The Korn Law Firm, P.L. http://www.korntax.com Tax Attorneys Wed, 03 Nov 2010 18:58:10 +0000 http://backend.userland.com/rss092 en When Can Taxpayers Win Litigation Costs (Including Attorneys’ Fees) from the IRS? http://www.korntax.com/articles/when-can-taxpayers-win-litigation-costs-including-attorneys%e2%80%99-fees-from-the-irs The Relationship and Differences Between a Partner’s Outside Basis and Capital Account http://www.korntax.com/articles/the-relationship-and-differences-between-a-partner%e2%80%99s-outside-basis-and-capital-account Testing the Limits to the Accountant-Client Confidentiality Privilege http://www.korntax.com/articles/testing-the-limits-to-the-accountant-client-confidentiality-privilege Summons Power of the IRS: A Frightening but Limited Enforcement Tool http://www.korntax.com/articles/summons-power-of-the-irs-a-frightening-but-limited-enforcement-tool Once and for All, What is a “Minimum Gain Chargeback?” http://www.korntax.com/articles/once-and-for-all-what-is-a-%e2%80%9cminimum-gain-chargeback%e2%80%9d Tax Assessments Without Notice of Deficiency http://www.korntax.com/articles/tax-assessments-without-notice-of-deficiency New Proposed Treasury Regulations for Partnership Varying Interests Rule http://www.korntax.com/articles/new-proposed-treasury-regulations-for-partnership-varying-interests-rule Maximizing Partnership Loss Deductions http://www.korntax.com/articles/maximizing-partnership-loss-deductions IRS to Require Reporting of “Uncertain Tax Positions” http://www.korntax.com/articles/irs-to-require-reporting-of-uncertain-tax-positions Deadline for Refund Claim: Not the Same as a Deadline for an Amended Tax Return http://www.korntax.com/articles/deadline-for-refund-claim-not-the-same-as-a-deadline-for-an-amended-tax-return Creating an Ordinary Loss From the Sale of a Partnership Interest http://www.korntax.com/articles/creating-an-ordinary-loss-from-the-sale-of-a-partnership-interest-2 Continuing Levies and Successive Seizures http://www.korntax.com/articles/continuing-levies-and-successive-seizures Can Mere Basis Overstatement Extend the Statute of Limitations on Assessment to 6 Years? http://www.korntax.com/articles/can-mere-basis-overstatement-extend-the-statute-of-limitations-on-assessment-to-6-years When Partners Leave: Choosing Between a Sale or Liquidation for Tax Purposes http://www.korntax.com/articles/when-partners-leave-choosing-between-a-sale-or-liquidation-for-tax-purposes Treating a Stock Purchase as an Asset Purchase for Tax Purposes: When is a 338(h)(10) Election Appropriate? http://www.korntax.com/articles/treating-a-stock-purchase-as-an-asset-purchase-for-tax-purposes-when-is-a-338h10-election-appropriate The 5 Most Common Real Estate Tax Mistakes http://www.korntax.com/articles/the-5-most-common-real-estate-tax-mistakes The 3 Primary Ways to Divide a Corporation Tax-Free: Spin-Offs, Split-Offs, and Split-Ups http://www.korntax.com/articles/the-3-primary-ways-to-divide-a-corporation-tax-free-spin-offs-split-offs-and-split-ups Statutes of Limitations for Tax Assessments Are Not What They Seem http://www.korntax.com/articles/statutes-of-limitations-for-tax-assessments-are-not-what-they-seem Do You Qualify for the Real Estate Professionals Exception to the Passive Activity Loss Rules? http://www.korntax.com/articles/do-you-qualify-for-the-real-estate-professionals-exception-to-the-passive-activity-loss-rules Creating an Ordinary Loss from the Sale of a Partnership Interest http://www.korntax.com/articles/creating-an-ordinary-loss-from-the-sale-of-a-partnership-interest