Vol. 37 No. 9, September 2006
Index
- Permanent Estate Tax Relief.
- Blended families provide estate planning challenges.
- Coming soon: AICPA practice guide for fiduciary (trust) accounting.
- Change in accounting method vs. correction of an error.
- Debt vs. equity: the saga continues.
- Measuring COI under the binding contract rules.
- Redemptions and disappearing basis.
- FLP valuation discounts approved.
- Marital trusts and the Sec. 754 election.
- The effect of accrual periods on an AHYDO.
- Cost-segregation studies: good news for clients.
- Transactions between private-equity-fund-owned portfolio corporations.
- Is "mere delivery" a protected activity?
- State and local tax resources from the AICPA.
- The effect of residency in international estate planning.
- Withholding requirements for income allocated to foreign partners.
- Significant recent developments in estate planning.
- Complete pre-year-end planning for select clients.
- Sweeping Texas franchise tax changes: the margin tax.
- Bankruptcy and Insolvency Taxation, 3d ed.
- Guide to Sales and Use Taxes.
- No Balance Due.
- Practical Guide to Mergers, Acquisitions and Business Sales.
- Tax Research Techniques.
- Issuing third-party debt to raise additional capital.
- Pay telephone investor denied depredation deduction and disabled access credit.
- Clarification.
- Payment vs. deposit under refund SOL.