Search Results - "Lassar, Sharon S"

The relationship between consumer innovativeness, personal characteristics, and online banking adoption by Lassar, Walfried M, Manolis, Chris, Lassar, Sharon S

“…Purpose - This paper explores the relationships between consumer innovativeness, self-efficacy on the internet, internet attitudes and online banking adoption,…”
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Warning: Offshore payments watched more closely by Lassar, Sharon S., Sonnier, Blaise M.

“…Many in the Caribbean who heralded President Obama's election as the dawn of a new day may be sobered by the administration's increased scrutiny of U.S…”
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Can the attorney-client and work-product privileges survive the annual audit? by Sonnier, Blaise M., Lassar, Sharon S.

“…The IRS has been aggressively pursuing tax accrual workpapers in court. If the IRS prevails, corporate executives who rely on the legal advice of attorneys in…”
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TAX COURT ALLOWS VALUATION DISCOUNT FOR MEMBERSHIP INTEREST IN DISREGARDED ENTITY by Sonnier, Blaise M, Lassar, Sharon S

“…A split Tax Court rejected in Pierre, 133 TC No. 2 the Service's attempt to use the check-the-box regulations as a means to deny valuation discounts where a…”
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The new tax preparer likely than not World: Kip Dellinger and Sharon Lassar discuss the new tax preparer penalty standards created by the Small Business and Work Opportunity Tax Act by Dellinger, Kip, Lassar, Sharon S

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State Taxation of Remote and Internet Sales: Congressional Options on the Table by Sonnier, Blaise M, Lassar, Sharon S

“…Given the substantial sales tax dollars at stake, it is no surprise that several states over the last few years have enacted legislation in an effort to force…”
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Protecting work product in IRS disclosures and during the audit after Deloitte: Blaise M. Sonnier, Cherie J. Hennig and Sharon S. Lassar discuss the disclosures taxpayers are required to make to the IRS regarding tax positions and steps to protect taxpayers from IRS discovery documents that contain opinions, evaluations and analyses protected by the work-product doctrine by Sonnier, Blaise M, Hennig, Cherie J, Lassar, Sharon S

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Florida adds portability to its save our homes tax relief measure and inflation protection for nonhomestead real property by Sonnier, Blaise M, Lassar, Sharon S

“…The citizens of the State of Florida demanded property tax relief and, after a four-year petition drive, passed the "Save Our Homes" referendum in 1992 to…”
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The New Tax Preparer (and Advisor) Penalty Standards Under Code Sec. 6694: A More (or Less) Likely Than Not World by Dellinger, Kip, Lassar, Sharon S

“…The Small Business and Work Opportunity Tax Act of 2007 raises the penalty amounts for reckless conduct and for recommending (or advising on) a position on a…”
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Service-Warranty Companies-the Hybrid of the Insurance Industry by Bertolini, Michelle, Lassar, Sharon S

“…The joy of new toys: flat-panel high-definition televisions, laptop computers, digital cameras and more. These toys are so loved -- and their repairs so…”
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Tax accrual workpapers and the work product doctrine after Textron: Blaise Sonnier, Cherie Hennig and Sharon Lassar evaluate the applicability of the work product privilege to tax accrual workpapers based on current jurisprudence and recommend steps to preserve the work product protection by Sonnier, Blaise M, Hennig, Cherie, Lassar, Sharon S

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The reversal in Textron: anatomy of a bad decision by Everett, John O, Hennig, Cherie J, Lassar, Sharon S, Sonnier, Blaise M

“…The First Circuit Court's recent reversal in the Textron case came as a most unwelcome surprise to practicing tax professionals. In overturning a decision of…”
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Protecting Work Product in IRS Disclosures and During the Audit After Deloitte by Sonnier, Blaise M, Hennig, Cherie J, Lassar, Sharon S

“…FASB Accounting Standards Codification (ASC) Topic 740, Income Taxes (formerly FAS 109, Accounting for Income Taxes, and FIN 48, Accounting for Uncertainty in…”
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Evaluating Razavi-type fixed rental pool arrangements: how important are tax consequences in making the investment decision? Sharon S. Lassar, William A. Duncan and John O. Everett provide a brief review of the basic Code Sec. 280A rules for vacation rental homes and then examine the interplay of these rules in light of the Bolton and Razavi decisions by Lassar, Sharon S, Duncan, William A, Everett, John O

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Interest-Free Loans to Shareholders by Duncan, William A, Everett, John O, Lassar, Sharon S

“…IRC section 7872 was enacted to eliminate the tax advantages of making interest-free or below-market-rate loans by treating such a loan as economically…”
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Interest-free loans to shareholders: an opportunity to reduce overall tax costs by Duncan, William A, Everett, John O, Lassar, Sharon S

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Cross-sectional tests of tax and regulatory costs of a change in depreciation methods in the railroad industry by Lassar, Sharon S

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Tax Accrual Workpapers and the Work Product Doctrine After Textron by Sonnier, Blaise M, Hennig, Cherie, Lassar, Sharon S

“…The IRS may petition a federal district court for an order compelling the taxpayer to produce the requested documents. Under Section 7604, the IRS need only…”
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Evaluating Razavi-Type Fixed Rental Pool Arrangements: How Important Are Tax Consequences in Making the Investment Decision? by Lassar, Sharon S, Duncan, William A, Everett, John O

“…Tax consequences have typically been a key factor in the decision to invest in a second or vacation home. Tax benefits can significantly enhance the cash flow…”
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New transfer pricing documentation requirements and penalties by Lassar, Sharon S, Skantz, Terrance R

“…Three recent events increase the difficulty of tax planning in the area of transfer pricing. First, the Omnibus Budget Reconciliation Act of 1993 amended Sec…”
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