Vol. 36 No. 9, September 2005
Index
- National Research Program.
- Trust's investment advisory fees.
- GST exemption allocation.
- S Corps. under scrutiny.
- The burden of BILs.
- Charitable gifts of partial and undivided interests.
- Documenting deductions for investment banking fees.
- Maximizing the deduction for personal use of an aircraft.
- Personal residence gain exclusion: unforeseen circumstances safe harbors.
- Withholding requirements for partnerships with foreign partners.
- Benefits and drawbacks for rental real estate professionals.
- Investor vs. dealer status.
- ESBTs: perhaps more advantages than disadvantages.
- The AJCA aids financial institutions seeking S status.
- Qualified zone academy bonds.
- In memoriam.
- The IRS's new emphasis - tax enforcement.
- How the AMT affects long-term capital gain rates: tax advisers and their clients should be aware of the interaction between the capital gain tax rates and the alternative minimum tax (AMT) when planning for the realization of long-term capital gains (LTCGs). This article examines how the AMT affects the 15% LTCG rate.
- Significant recent developments in estate planning: this article examines recent developments in estate and gift tax planning and compliance. It highlights legislative developments, administrative and procedural changes and significant recent cases and rulings.
- The low-income housing credit--program expansion and investment opportunities: the low-income housing credit reduces developers' and investors' tax liabilities and raises the standard of living for low-income households. This article explains how the credit works and the investment opportunity it offers.
- Reportable transactions - what tax advisers need to know.
- State action on the domestic production activities deduction.
- Family Trust Planning Guide.
- Federal Income Taxation of Estates & Trusts.
- Individuals and Small Business Tax Planning Guide.
- Taxation of Damage Awards and Settlement Payments.
- The Handbook of Business Valuation and Intellectual Property Analysis.
- Establishing a defined-benefit plan to maximize contributions for older shareholder-employees.
- Home office qualifies as residential rental property.
- Taxpayer loses FLP appeal on retained rights.
- Clarification.
- Ninth Circuit reverses findings on reasonable compensation.