Vol. 37 No. 7, July 2006
Index
- From the IRS.
- Legislation.
- TAM links scope of LIFO election to LIFO pooling method.
- Are the new loss duplication regulations out of date?
- Basis of debt obligations in certain transactions.
- Regulations offer flexibility in meeting COI requirement.
- Funding arrangements under sec. 409A.
- New IRS focus on fringe benefits.
- Election-year focus on lobbying and political activities of public charities.
- New U.S. reporting requirements for foreign multinationals.
- Caveat emptor: stock acquisition CERT limit on NOL use.
- TAM addresses like-kind exchange of intangibles.
- Partner loans: traps for the unwary.
- Determining number of owners for entity classification elections.
- IRS treatment of protective refund claims.
- Limits on refunds for NOL carrybacks.
- Pattern evidence in tax shelter litigation.
- International provisions of TIPRA.
- Deferred compensation for executives under sec. 409A.
- Tax accounting issues for foreign trusts.
- How reduced rates for capital gains and qualified dividends affect the FTC.
- Tax advice or investment advice: where is the line?
- IRS treats protective disclosures inconsistently.
- Government ends long-distance phone excise tax dispute.
- IRS compliance studies - ensuring fairness for all.
- WEBrowsing.
- Tax planning for vacation home owners.
- Conservation contribution disallowed.
- Capital loss limits apply to AMTI.