Vol. 38 No. 11, November 2007
Index
- Final regs. on dependent care expenses.
- IRS clarifies NQDC rules for teachers.
- Prop. regs. on dependency exemption for noncustodial parent.
- Gifting of a remainder interest in a home.
- The WOTC expanded.
- Lease termination payments.
- Placed-in-service decision requires careful planning.
- Prop. regs. address deductibility of trust and estate costs.
- Hurricane GO zones: an update on relevant tax provisions.
- New prop. regs. clarify tax deductible entertainment use of private aircraft.
- How to avoid triple taxation under the branch profits tax and FIRPTA.
- Notice 2007-13: loosening the rules surrounding substantial assistance.
- U.S. individual's investment in overseas rental property.
- Exercise of options using borrowed funds.
- Tax treatment of compensation received as a nonprofessional representative.
- Interest deduction on debt-financed distributions.
- Collection due process hearing regs. upheld.
- QSubs recognized as separate entities for employment and excise taxes.
- Who is subject to the new Texas margin tax?
- The impact of sec. 897 on an NRA or foreign corporation's sale of domestic stock.
- Tax planning for the use of TIPS at retirement.
- Current developments in S corporations.
- This two-part article provides an overview of current developments in employee benefits, including executive compensation, welfare benefits, and qualified plans. Part 1 focuses primarily on executive compensation and welfare benefits.
- AICPA tax division relies on volunteers.
- VITA, the MTC and the modern accounting curriculum.
- Meeting the home office "principal place of business" requirement.
- Third Circuit holds that advance payments of trade discounts are income on receipt.
- Amended regulations on the student exception from FICA are invalid.