Vol. 36 No. 4, April 2005
Index
- Appeals Settlement Guidelines on CARDS transactions.
- Related-party like-kind exchanges.
- Permanent Sales Tax Deduction?
- Schedule M-3.
- Stock transfer to creditors generated deductions.
- Final guidance on the tax treatment of NQSOs and deferred-compensation rights transferred in divorce.
- Beware the GST tax when preparing gift tax returns.
- IRS approves donor-managed investment account technique.
- Death of an expatriate.
- Vow of poverty was not a disclaimer.
- Pro-taxpayer decision on claim-of-right relief.
- Partnership elections grid.
- Like-kind exchanges - common problems and solutions.
- Forms of overseas operations.
- Current corporate income tax developments.
- Marketing ElderCare/PrimePlus services.
- AJCA penalties for noncompliance with reportable transaction regs.
- PFA program - an increasingly useful tool for taxpayers.
- Placing an S corporation on the cash basis for certain expenses paid to shareholders.
- IRS guidance on reportable transaction disclosure penalties.
- IRS guidance on reportable transaction understatement penalties.
- Penalty suspension period for amended returns.