Vol. 37 No. 1, January - January 2006
Index
- IRA 60-day rollover waiver denied.
- New bankruptcy law.
- Is the IRS EPCRS SCP working for you?
- State economic development incentives.
- Hurricane Katrina: EIC and refundable child credit.
- Hurricane Katrina: leave-based donation programs.
- Self-constructed supplies costs are not in-house research expenses.
- Hurricane Katrina: IRAs, sec. 401(k)s and similar retirement plans.
- Service will continue collecting communications excise tax.
- Effect of certain asset reorgs. on gain recognition agreements.
- Hurricane Katrina: claiming casualty losses.
- Hurricane Katrina: general assistance.
- Mandatory e-filing for large corporations and exempt organizations.
- Amendments to circular 230: this two-part article analyzes additions and amendments to the circular 230 regulations adopted in 2004 and 2005. Part 1 covers rules on best practices and the definition of covered opinions.
- Tax consequences to investors of broker fraud and theft: there are a number of ways tax advisers can help clients who are victims of investment fraud or theft. This article discusses the tax issues faced when trying to recoup some of the loss.
- Calculating depreciation on a like-kind exchange or an involuntary conversion: temporary regulations have modified the rules for computing depreciation on exchanged or converted property. This article focuses on the use of the optional tables for like-kind exchanges and involuntary conversions.
- A primer on annuities.
- Representing taxpayers and withdrawing from representation.
- IRS initiative for private debt collection.
- Managing the interplay between a partnership and its partners' statutes of limitations.
- Accounting for casualty losses during a national disaster.
- AICPA Tax Center.
- Electronic Code of Federal Regulations.
- Federation of Tax Administrators.
- Legalbitstream.
- TaxTalent.
- Worldwide Tax.
- Avoiding the dangers of a liquidation-reincorporation.
- Tax court determines valuation discounts.
- Preparer penalties assessed on employer.