Vol. 38 No. 4, April - April 2007
Index
- AMT Repeal: top priority for National Taxpayer Advocate and AICPA.
- Extended filing deadline.
- Online AMT calculator.
- Sec. 199 deduction.
- Time to evaluate cost-sharing arrangements.
- Final basis regs. provide deferral opportunities in tax-free exchanges.
- Incorporating a partnership or LLC: does Rev. Rul. 84-111 need updating?
- S holding companies and F reorgs.
- Sec. 83 risks when compensating founders in a new venture.
- Energy-efficient commercial buildings deduction revisited.
- Rethinking Sec. 199 based on new developments.
- Partnership freezes after Castle Harbour.
- Acquiring property? Remember sales tax due diligence.
- Structured settlements: are factoring and commuting different?
- Did the Second Circuit err in Rudkin Testamentary Trust?
- Treatment of capitalized costs of intangible assets: this two-part article examines cost recovery of intangible asset expenditures. Part I summarizes the applicable capitalization regulations, Sec. 197 cost recovery and general Sec. 167 amortization rules.
- Current corporate income tax developments: this two-part article discusses a myriad of recent state tax activity in the corporate income tax area. Part II addresses apportionment, unitary groups/filing methods, administration and other significant issues.
- The funding dilemma: retirement or college?
- New requirements for business filers' 2006 returns.
- Original corporate e-file mandate.
- 2006 return requirements.
- Effect of a timely filed amended return.
- Expanded schedule M-3 filing requirements for 2006 returns.
- Superseding return filed on extended due date starts SOL.
- Superseding returns and the SOL.
- Innocent spouse relief.
- Taxpayer losses.
- Taxpayer victories.
- CCH News and Commentary.
- House ways and means committee.
- KPMG Tax Watch.
- Rowbotham KnowledgeNET.
- Tax Council Policy Institute.
- Will Yancey's Website.
- Adjusting basis of inherited S stock for IRD.
- Income recognized when stock options exercised.
- Accrued payroll tax liability is deductible even if compensation is deferred under Sec. 404.