Vol. 36 No. 7, July 2005
Index
- Coordinated issue paper on S Corps.
- IRS to host forums for tax advisers.
- Rev. Proc. 2005-24 requires spousal waiver to avoid CRT disqualification.
- Are the loss disallowance final regs. the final word?
- Often-overlooked stock basis adjustments.
- Potential tax pitfalls in debt capitalization.
- Partnership investments by public charities: tax reporting complexities.
- Settlement agreement determines fine's or penalty's deductibility.
- Can Sec. 267(f) defer a debtor's currency loss?
- Issues and pitfalls in Sec. 384 - limits on NOL use.
- Use of LLCs by joint patent owners.
- Application of corporate interest limits to partnership debt.
- Refund claims stemming from TEFRA partnerships.
- AT&T Corp, may cost taxpayers years of overpayment interest.
- State and international tax aspects of "captives".
- Schedule M-3: closing the corporate book-tax gap.
- The ins and outs of recapture.
- Planning strategies to avoid intermediate sanctions.
- Estate planning with life insurance.
- TAP: mission and methods.
- New procedure for the suspension of interest on underpayments.
- Sec. 179 Recapture and SUVs.
- Tax planning for stock rights and warrants.
- Truckstops fail floor-space test for 15-year recovery period.
- SE earnings reduced social security benefits.