Vol. 38 No. 12, December 2007
Index
- Foreign earned income exclusion housing cost limitations increase.
- Service phases out old EFTPS software.
- Final and prop. regs. amend Circular 230.
- IRS proposes adding patented transactions to list of reportable transactions.
- FAS 109 valuation allowance and cumulative losses guidance.
- Transfers of personal goodwill in the sale of a closely held business.
- Does imprisonment constitute a temporary absence when applying the EIC residency rules?
- Catch-up opportunities for depreciation.
- Private annuities can still save estate taxes.
- 2008 tax rate changes in China.
- Subprime lending controversy fuels familiar tax issues.
- Self-directed IRAs: advantages, challenges, and options.
- Global harmonization of taxation.
- Practical considerations for the new paid preparer penalty rules and FIN 48.
- IRS cracking down on government settlements: taxpayers who are charged with violating federal law routinely pay millions of dollars in settlement payments to the government. This article discusses the controversy surrounding the tax treatment of settlement payments, relevant case low on the subject, and the latest IRS directive to its employees on how to deal with settlement payments.
- Advisers beware: the cost of being sued is going up: courts in South Dakota and Pennsylvania held in favor of the taxpayers/plaintiffs on the recovery of interest paid on a tax liability in an accounting malpractice lawsuit. This article discusses these new cases and the existing case law from other jurisdictions on the issue.
- 2007 Arthur J. Dixon award.
- Current developments in employee benefits and pensions.
- Attracting young people to the profession: what can CPAs learn from doctors?
- Michigan business tax: overview and issues to consider.
- Federal Income Taxation of Intellectual Properties and Intangible Assets.
- Guide to ESOP Valuation and Financial Advisory Services, 2d ed.
- Lower Taxes in 7 Easy Steps.
- Practical Guide to Federal Tax Practice Standards.
- Practical Guide to Transfer Pricing Rules and Compliance, 2d ed.
- Preventing a dissident shareholder from transferring stock to cause a loss of S status.
- District court holds that tax accrual workpapers are privileged documents.
- IRS announces its nonacquiescence to Roxworthy decision.
- Tax Court holds that IRS litigation memos are protected work product.
- Reflections.