A quarterly magazine from the National Association of Enrolled Agents
Fall 2026 vol.44 no.3
The Tax Risk Hiding in “Due From”
Feature Article

The Tax Risk Hiding in “Due From”

How informal owner advances and related-party transfers become tax problems. Most closely held business owners do not call their enrolled agent before moving money. They transfer funds... Alexander Jones, EA

Fall 2026, Feature Article, §162, §482, §6001, applicable federal rate, AFR, related-party, §7872, family-owned business, audit, closely held business, fair market value
Cost Allocation Base Selection for Transfer Pricing Purposes
Feature Article

Cost Allocation Base Selection for Transfer Pricing Purposes

The successful implementation of a cost-based transfer pricing policy necessitates the group of companies to devise robust internal cost allocation methodologies. The reasonability of the cost ... Anthony (“Tony”) Malik

Spring 2025, Feature Article, basis, transfer pricing, Treasury Regulation §1.482-9, cost allocation, §482