Vol. 37 No. 3, March 2006
Index
- Depositing and reporting income tax withholding.
- Employer contributions to HSAs.
- Nonqualified deferred compensation prop. regs.
- Residence sale exclusion year-of-death rule.
- PSC retirement agreements may be subject to sec. 409A prop. regs.
- Roth 401(k)s.
- Valuing outstanding stock rights under Sec. 409A.
- Sec. 199 prop. regs. clarify treatment of intercompany transactions.
- Developing a consistent approach to the sec. 41 research credit.
- Overview of 2005 developments on the research credit.
- Tax consequences of home purchase programs for relocating employees.
- IRS rules on the "commission-based" exception to sec. 162(m).
- Hedge identification and timing rules - traps for the unwary.
- A primer on individual NOLs.
- Third Circuit addresses burden of proof in valuing intangibles.
- Checklists for determining whether a trust is a valid S shareholder.
- Brainstorming to identify and manage tax risks: identifying and managing risks associated with tax engagements is critical for firms providing tax services. This article explains how firms can use brainstorming sessions effectively to identify and manage such risks, to protect both themselves and their clients.
- Treatment of community income for spouses living apart: Sec. 66 may relieve a separated spouse of the duty to report a portion of the other spouse's community property income. Part I of this two-part article discusses the requirements for relief under sec. 66(a) and denial of community property benefits under sec. 66(b).
- Current corporate income tax developments: This two-part article discusses a myriad of recent state tax activity in the corporate income tax area. Part I addresses nexus, IRC sec. 338(h) (10) transactions, allocable/apportionable income and tax base.
- Document retention.
- Asset Protection Planning Guide, 2d ed.
- Corporate Tax Audit Survival: A View of the IRS Through Insider Eyes.
- Professional Advisors' Guide to Planned Giving.
- Structuring Buy-Sell Agreements: Analysis with Forms.
- Tax Planning with Life Insurance: Analysis with Forms.
- Structuring intrafamily advances to permit bad debt deductions.
- Stock-purchase agreement and insurance proceeds disregarded in valuation of decedent's stock.
- Environmental remediation denied sec. 1341 relief again.