Vol. 37 No. 12, December 2006
Index
- AICPA requests PPA '06 technical correction suggestions.
- Dual consolidated losses.
- IVES program.
- Late extension waiver was valid.
- AICPA launches financial literacy ad campaign.
- IRS issues guidance on qualifying child tie-breaking rule.
- Sec. 409A's application deferred.
- The bad-debt reserve: opportunity for partial current deduction.
- Stock options and SEC Section 16(b).
- Form over substance: district court denies split-interest charitable deduction.
- IRS issues additional guidance on Sec. 7874 inversions.
- Tax on emotional damages held unconstitutional: how to protect clients in the short term.
- IRA distributions to charities.
- Service clarifies position on employer payments to relocation service companies.
- The future of e-commerce tax liability.
- Twist to a QSST presents a trap.
- Planning techniques to avoid the reclassification of shareholder debt as equity.
- The post-TIPRA foreign earned income and housing exclusions for individuals.
- Substantiation rules for charitable gifts.
- Security issues when using outside networks.
- Streamlined sales tax: debate continues on MPU purchases and the digital goods definition.
- Beat the Taxman 2007: Easy Ways to Save Tax in Your Small Business, 2007 Edition for the 2006 Tax Year.
- Federal Income Taxation of Passive Activities.
- Nolo's Guide to Social Security Disability: Getting and Keeping Your Benefits.
- Pension Protection Act of 2006: Text of H.R. 4 and JCT Explanation.
- State Taxation of Pass-Through Entities and Their Owners.
- Determining eligibility to elect QSub status.
- Second Circuit holds trust investment advisory fees subject to 2% floor.
- Sale of lottery payments produces ordinary income.
- 2006 Arthur J. Dixon Award.