Vol. 37 No. 8, August 2006
Index
- Corporate and shareholder reporting.
- SEC approves PCAOB rules for tax services.
- Additional extension of time to file for taxpayers out of U.S.
- Financial service organizations' coordinated effort.
- U.S. companies take "AIM" at the U.K. stock market.
- Gains on sales of QSB stock in light of secs. 1045 and 1202.
- ISOs and AMT: improving the odds when gambling with the IRS.
- Highlights of the sec. 199 final regs.
- Limits on rulings on NQSOs in divorce.
- TIPRA covers some issues, neglects others.
- Avoiding substantial penalties by properly reporting damage awards and settlements.
- Beware Ohio's CAT.
- State tax incentives after Cuno.
- Recordkeeping requirements and the consequences of lost, destroyed or stolen records.
- The advantages of selling appreciated assets via a structured sale.
- Deferred compensation for executives under sec. 409A.
- TEC initiatives.
- Integrating circular 230 unto the tax curriculum.
- Taking advantage of a corporation's early losses by electing S status.
- Automatic stay forbids commencement of tax court case.
- IRA valued without discount for anticipated tax liability.
- Sixth Circuit holds teachers' severance pay subject to FICA.