Vol. 35 No. 8, August 2004
Index
- Partnership's formless conversion.
- Transfer of NQSOs in divorce.
- Getting started in ElderCare/PrimePlus.
- Taxation of advance payments.
- Net unrealized appreciation.
- When to use a "zeroed out" GRAT.
- "Check-the-box" election avoided FPHCI taint.
- Contingent attorneys' fees - is help on the way?
- Planning for individual NOLs: converting to a Roth IRA.
- Taxpayer-friendly guidance on the 60-day IRA rollover waiver.
- Negligence penalties for nondeductible, unreimbursed partnership expenses on individual returns.
- Properly structured retirement payout avoids SE tax.
- Relief from partnership late-filing penalties.
- Using payroll taxes for working capital: path to financial ruin.
- ESOPs and S Corporations.
- An analysis of SSTS interpretation no. 1-2.
- GRAT planning with S corp. stock.
- Proposed regs. shed light on income forecast method.
- TEC initiatives.
- Training students to be accounting cops.
- Determining deductibility of passive losses.
- Debtor's use of NOLs received from bankruptcy estate.
- Are unallocated support payments alimony?
- Reader survey.