Vol. 36 No. 3, March 2005
Index
- PCAOB rules for tax services.
- Revised sales tax deduction pub.
- Tsunami aid: accelerated charitable deduction.
- Capitalizing and amortizing debt issuance costs.
- Alternative approach for calculating loss disallowance on disposition or deconsolidation of subsidiary stock.
- The final step in computing the R&E credit.
- IRS uncovers significant noncompliance with sec. 162(m) limits.
- IRS's new position on employer-employee relationships and the definition of wages.
- Sec. 1441 voluntary compliance program.
- California reinstates insurance company DRD.
- Clarification.
- U.S. reporting requirements for Canadian RRSPs/RRIFs.
- The AJCA's domestic business provisions: the American Jobs Creation Act of 2004 (AJCA) is an expansive piece of legislation touching many types of taxpayers. This article discusses the AJCA provisions that primarily affect U.S. domestic businesses.
- Forms of overseas operations: this two-part article explores the major characteristics, advantages and disadvantages of the different types of entities for conducting business overseas.
- Current corporate income tax developments: this two-part article discusses a myriad of recent state tax activity in the corporate income tax area.
- Technology QC issues in tax practice.
- College Costs How Much?! The Workbook to Help You Save For School.
- Estate Planning and Wealth Preservation: Strategies and Solutions.
- Guide to Estate, Tax and Financial Planning with Stock Options, 2004-2005.
- Tax Planning for Family Wealth Transfers: Analysis with Forms.
- The Handbook of Business Valuation and Intellectual Property Analysis.
- Tax benefits of below-market loans to children.
- Rollover avoids RMDs.
- Supreme Court decides contingent fee cases.
- Financial hardship defense to FICA and FUTA penalty.