March 23, 2013
ABA Section of Taxation Writes Hatch, Wyden About IRS Reform
The American Bar Association (ABA) Section of Taxation has expressed concerns to top Senate tax…
March 21, 2013
Railroad Stock Options Are Not Money Remuneration Under RRTA
The U.S. Supreme Court has determined that nonqualified employee stock options are not taxable compensation under the Railroad Retirement Tax Act (RRTA). The term "money remuneration" in the Act unambiguously excludes "stock." Background…
February 15, 2013
Shareholder Could Not Claim S Corporation’s FICA Tip Credits
An individual shareholder of an S corporation restaurant operator was not allowed to claim FICA…
January 23, 2013
Son-of-BOSS Arrangements
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