Vol. 35 No. 10, October 2004
Index
- Return preparer signature options.
- Final version of Schedule M-3 available.
- IRS relief for missed allocations of GST exemption.
- Electing to defer advance payments under Rev. Proc. 2004-34.
- Deferred charitable giving options.
- IRS scrutiny of charitable conservation easements.
- Tax benefits of cafeteria plans.
- Practical estate administration tips.
- IRS audit issues for exempt organizations.
- Revisiting Post-JGTRRA sec. 179.
- Dispositions of property in satisfaction of debt.
- Sec. 221 final regs. on deducting qualified education loan interest.
- SE tax on LLC distributable income and guaranteed payments.
- Applying joint estimated tax payments when filing separately.
- Who is a "responsible person"?
- Reform or repeal the transfer tax system?
- A fringe benefit primer for the closely held C corporation.
- Estimating marginal tax rates when entering foreign markets.
- Current developments.
- Planning for education costs.
- IRS initiatives to decrease audit cycle times - good ideas that need more work.
- IRS SBSE priorities: 2004 and beyond.
- SOL on individuals' refund claims.
- Understanding the mechanics of minimum gain.
- Nonelecting spouse may intervene in support of innocent spouse relief.
- Guidelines on withholding from compensation payments incident to divorce.