Vol. 36 No. 6, June 2005
Index
- New Gift/GST tax form.
- 2004 IRS Data Book statistics.
- Treating qualified dividends as investment income.
- Rev. Proc. 2005-9 extends automatic accounting-method changes relating to intangibles capitalization.
- Service scrutinizes inventory.
- IRS approves novel structure for cooperative of foreign members.
- ESOP stock redemption payment was a deductible dividend.
- FedEx flies high: Sixth Circuit affirms deductibility of repairs.
- Partnerships, PFICs and QEFs.
- Post-AJCA straddle rules.
- Notice 2005-14 offers Sec. 199 guidance.
- Deducting legal fees for governmental corporate investigations.
- Reporting and disclosing foreign financial accounts.
- New rules on FTC allocations.
- IRS launches enhanced E-Services.
- State tax implications of employing telecommuters.
- Education Savings Planning Guide, Including 529 Plans.
- Federal Taxation of Financial Instruments and Transactions.
- Limited Liability Companies: Tax and Business Law.
- Many Unhappy Returns: One Man's Quest to Turn Around the Most Unpopular Organization in America.
- Retirement Plan Benefits and QDROs in Divorce.
- Avoiding taxation of income earned by a partner.
- Limited partnership's absence of profit motive affirmed.
- Lottery payments are included in income when received.
- HSA eligibility when spouse has non-HDHP family coverage.