Vol. 35 No. 7, July - July 2004
Index
- LLC members and employment taxes.
- The AICPA/CICA presents.
- Small business compliance tools.
- The uglier side of the UGMA.
- Intercompany transaction and loss disallowance relief provisions.
- Continuing uncertainty on research credit definition of "gross receipts".
- Executive compensation reporting and taxation of automatic excess-benefit transactions.
- Retention of the "separate and distinct asset" test in the final intangible asset regs.
- Proposed notional principal contract regs. address contingent payments and character.
- Sec. 1271(a) - a pitfall for unwary corporate creditors.
- Series LLC tax issues.
- When must the IRS pay interest on refunds?
- Using captives to manage risk.
- Accrual of California franchise tax liabilities.
- An analysis of SSTS interpretation no. 1-2.
- Class actions and the attorneys' fees conundrum.
- The intricacies of special-use valuation.
- Private annuities as an aid to medicaid eligibility.
- New IRS compliance initiatives.
- Office of Taxpayer Burden Reduction.
- ITINs - exceptions and questions.
- The downsized EITC certification pilot program.
- Using a like-kind exchange to avoid gain recognition.
- HSA eligibility for FSA and HRA participants.
- FLP transfers were bona fide.
- Truckers' expense allowance subject to 50% deduction limit.
- Clarification.