Recently by Richard J. Horne
The Tax Relief Act Of 2010: Key Business And Individual Income Tax Provisions And Incentives
On December 17, 2010, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "Act"). This article briefly summarizes some of the key federal income tax provisions of the Act affecting individuals and businesses. The Act generally...
Read MoreFirst Circuit Denies Work Product Protection For Tax Accrual Workpapers
1 I.R.M. 4.10.20.2 (7/12/2004). 2 Internal Revenue Code of 1986, as amended, § 7602. 3U.S. v. Arthur Young & Co., 465 U.S. 805 (1984), rev'g 677 F2d 211 (2nd Cir. 1982), rev'g 496 F. Supp. 1152 (D.C. N.Y. 1980). 4 No. 07-2631 (1st Cir. Aug. 13, 2009) (en banc). 5 Announcement 2002...
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