Vol. 35 No. 3, March 2004
Index
- Contingent attorney's fees.
- EFTPS.
- HSA reporting.
- IRS audit initiative targets executive compensation.
- Treaty-based excise tax exemptions.
- Healthcare nonprofit's effective control over partnership will determine exempt status.
- Final check-the-box rules terminate certain grandfathered status.
- Increased scrutiny of NRA withholding for sec. 1441 compliance.
- Reporting interests in foreign bank and financial accounts.
- Treaty bars attribution of capital to U.K. bank's U.S. branch.
- Prop. regs. on partnership's assumption of partner's liabilities.
- IRS further clarifies innocent spouse equitable relief.
- The phaseout of the federal state death tax credit.
- Current corporate income tax developments.
- Planning liquidation of investments in retirement.
- Tax planning for dividends and capital gains.
- Consolidated Returns Guide.
- Fee-Only Financial Planning: How to Make It Work for You.
- Resolving Your Clients' Tax Liabilities: Tax Code and Bankruptcy Code Remedies.
- Structuring and Drafting Partnership Agreements: Including LLC Agreements, 3d ed.
- The Consolidated Tax Return: Principles, Practice and Planning, 6th ed.
- Documenting charitable deductions.
- Courier can compute mileage allowance on same basis as compensation.
- Second Circuit includes contingent fee award in client's income.
- Separate liability requirements must be met prior to spouse's death.
- Private annuity not subject to OID provisions.
- Partnership retirement payments satisfy SE tax exemption.