Vol. 36 No. 11, November 2005
Index
- Stock options and cost-sharing agreements.
- Contributions of motor vehicles, boats and planes.
- Disaster relief.
- Mileage rates.
- Revamped dual consolidated loss regs.
- Est. of Strangi finally settled.
- Estate and trust investment advisory fees: 2% limit applies.
- Deductibility of pre-demolition payments to tenants.
- The "kiddie tax" on qualified dividends and net capital gains.
- Energy Policy Act of 2005 offers significant tax breaks.
- Like-kind exchanges and QIs.
- S corp. salary limits.
- Home Interiors - more work for the Texas legislature?
- Congress's tax double header.
- Sale of a residence and like-kind exchanges (Part I: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part I describes the basic interaction between Secs. 121 and 1031.).
- Current developments (Part I: this two-part article provides an overview of current developments in employee benefits, including executive compensation, welfare benefits and retirement plan requirements. Part I focuses primarily on executive compensation.).
- Current developments (Part II: this two-part article discusses recent legislation, cases, rulings, regulations and other developments in the S corporation area. Part II focuses on operational issues, including built-in gains, loss limits, Social Security, bankruptcy and reorganizations.).
- TEC initiatives.
- Fitting tax policy into tax curricula.
- Using trusts in divorce tax planning.
- Retiree coverage under medical reimbursement plan.
- Allocation of employee stock options to cost-sharing agreement.
- Tool allowances must be based on actual cost.