Vol. 34 No. 12, December 2003
Index
- IRS acquiesces in Walton.
- Deposit of a federal tax refund check issued to a client.
- Miscellaneous inflation adjustments.
- Tax payments by passthrough entities for nonresident owners revisited.
- Sec. 338(h) (10) Temp. Regs. and the step-transaction doctrine.
- First-year bonus depreciation temp. regs.
- QBU rules for luxury automobiles.
- Calculating the home office deduction.
- Which treaties qualify for the JGTRRA's special dividend rate?
- Defining "real estate professional" for PAL purposes.
- Information reporting for payments to attorneys.
- IRS reclassifies royalties as wages.
- Tax debt not discharged in bankruptcy when service prepares returns.
- Mass. related-member interest or intangible expenses.
- 25 post-JGTRRA tax planning strategies.
- Reporting common foreign transactions of U.S. clients.
- Navigating the revised gift tax return.
- Current developments.
- AICPA Tax Division annual CD.
- Legislation and audits: changing trends?
- Enron and Beyond: Technical Analysis of Accounting, Corporate Governance, and Securities Issues.
- Expert Witnessing in Forensic Accounting.
- J.K. Lasser's Your Winning Retirement Plan.
- Unclaimed Property: Laws, Compliance and Enforcement.
- Wealth Management: A Concise Guide to Financial Planning and Investment Management for Wealthy Clients.
- Avoiding the 25% passive gross receipts problem by using a stock redemption to remove excess investments.
- Income from ISO exercise includible in AMTI on transfer of purchased shares.
- REIT subsidiary may provide tenants with noncustomary services.