Vol. 36 No. 8, August 2005
Index
- Deducting corporate aircraft entertainment travel.
- Schedule M-3 revisions.
- Implied agreement triggered estate inclusion of FLP assets.
- Partnership liabilities.
- Installment sales with contingent sales price.
- IRS to aggressively pursue executive stock option scheme participants.
- Alternatives to funding life insurance premiums.
- Disclaimers and private foundations.
- Sec. 179 deduction decision was taxpayer favorable.
- Carrying on business in Canada.
- Transfer pricing in Germany.
- At-risk rules - Sec. 465 prop. regs.
- Treatment of ownership changes for EIPs under Notice 2005-32.
- New regs. on Form W-4 exemptions.
- Stock options and AMT: tax court says "no hardship".
- New bill redefines nexus.
- Bongard: tax court incorrectly expands Sec. 2036(a)'s application.
- The ins and outs of recapture.
- Tax and investment planning with royalty trusts.
- Third-party trusts integrate estate and asset-protection planning.
- TEC initiatives.
- Pro-bono tax services: the role of tax academics and students.
- Applying the estate freeze special valuation rules to S corporations.
- Insurance agency termination payments were ordinary income.
- CPA not liable for client's trust fund penalty.
- Taxpayer failed to establish dealer status.