Vol. 35 No. 6, June 2004
Index
- Bankruptcy and OICs.
- Disregarded entities and tax liabilities.
- Divorce/estate planning trust.
- Guidance on accounting method changes for intangibles.
- Affect of research credit final regs. on documentation.
- Practical application of the new MACRS depreciation regs.
- Rev. Rul. permits allocation of expenses to former employees.
- Final regs. on capitalizing transaction costs.
- Settlement payment held deductible under sec. 162(a).
- PFIC deferred tax amount: timing is everything.
- Debt reduction is not a purchase price reduction.
- Louisiana nexus developments.
- NY administrative ruling addresses numerous apportionment issues.
- NYC ruling upholds royalty deductions.
- FLP administration issues.
- Post-JGTRRA dividend planning.
- Limits on individuals' charitable deductions.
- A guide to foreign corporation E&P.
- Ethics in tax practice.
- State tax amnesty programs: the advantages and disadvantages.
- IRS Tax Collection Procedures, 3d ed.
- J.K. Lasser's Your Income Tax, Professional ed.
- Like Kind Exchanges Under Code Section 1031.
- Local Tax Policy: A Federalist Perspective.
- Tax Planning for Transfers of Business Interests, 3d ed.
- Tax planning using partnership divisions.
- Safe harbor excludes HSAs from ERISA.
- Administrative expense deduction for interest on inheritance.
- Service intends to disallow theft loss deductions for declining stock prices.