Vol. 37 No. 2, February 2006
Index
- Mortality tables.
- Relocation sales.
- Standard mileage rates.
- 2006 inflation adjustments.
- Tax Freedom Day and tax burden (selected years).
- Valuation of IRAs for estate tax purposes.
- Back-to-back computer licensing arrangements narrowly carved out of the ambit of sec. 901(l) (1).
- Intangibles - amortization recapture and allocation of sales price.
- Sec. 199 Prop. Regs.: what is an item?
- Temp. regs. streamline automatic extension procedures.
- Loan purchase commitment fees upheld as option premiums.
- Virginia sales tax treatment of electronically provided software.
- Clarifications.
- Is a single-employer welfare benefit plan appropriate for a small business?
- Amendments to circular 230.
- Significant recent developments.
- Current developments.
- TEC initiatives.
- Rising expectations in business education.
- Registering an out-of-state (foreign) LLC.
- Cooperative unit owner denied AMT property tax deduction.
- IRS releases 2005 guidelines for "adequate disclosure".