Vol. 37 No. 10, October 2006
Index
- Controlled services transactions.
- Innocent spouse relief.
- Pension Protection Act of 2006.
- Transferring inherited IRA to grantor trust during life.
- Being charitable - without going broke.
- Adoption expenses credit: foreign-born child.
- Tax credit for home builders.
- The ins and outs of sec. 197.
- Computing the Sec. 4975 excise tax for failure to timely deposit elective deferrals.
- Long-distance telephone excise tax refunds - 2006 tax returns affected.
- Estate tax relief and planning under the U.S.-Canada Income Tax Treaty.
- NRA tax reporting.
- IRS filing obligations for tiered real estate partnerships.
- Safe-harbor methods for claiming casualty and theft losses from 2005 gulf hurricanes.
- Sec. 1031 and fractional property interests.
- See. 1031 exchanges of vacation homes.
- Health insurance for S corp. shareholders.
- In re Reiner: estoppel conquers all.
- The AICPA looks at the uniform definition of a child.
- Withholding Requirements for Income Allocated to Foreign Partners. .
- Current developments.
- The PFS designation adds value.
- New OIC 20% partial payment requirement could backfire.
- IRS help is just a click away.
- Tax prepayments--advance payments or deposits under Blom?
- American Bar Association (ABA) Section of Taxation.
- CNNMoney Tax Center.
- MauledAgain.
- Rockefeller Fiscal Studies (RFS).
- SpotswoodLAW.
- Tax Foundation.
- Renting property to an LLC.
- 10% penalty applied to beneficiary's IRA distribution.
- Payments from neighborhood restoration program taxable.