Vol. 38 No. 5, May 2007
Index
- Offers in compromise.
- AICPA position on patents for tax strategies.
- Depreciating MACRS property in tax-free exchanges.
- FIN 48 and R&D tax credits.
- Must a valuation allowance be recorded against a deferred tax asset?
- New regs. clarify stock distribution requirement in acquisitive D reorganizations.
- Depreciation method changes.
- New disclosure requirements for form 990-T.
- Changes to subpart F services "substantial assistance" test.
- U.S. investment in German REITs.
- Withholding requirements for nonresident directors' fees.
- Captive insurance companies: opportunities and pitfalls.
- Biomass and notice 2006-88.
- Distribution options for defined-contribution plans: this two-part article examines issues and strategies to enhance the value of defined-contribution-plan distributions. Part 1 describes the common types of plans and applicable restrictions.
- Tax incentives for businesses in distressed communities: businesses in designated distressed areas are entitled to various tax incentives. This article provides an overview of the incentives available in designated empowerment zones and enterprise and renewal communities.
- Treatment of capitalized costs of intangible assets: this two-part article provides an overview of cost recovery for intangible asset expenditures. Part 2 covers the income-forecast and units-of-production methods, computer software, transaction costs and sec. 195 deductions.
- Tax-strategy patents and the tax gap.
- Teaching ethics to accounting majors.
- Providing meals and lodging to employees.
- Tax court capitalizes model home display costs.
- Non-CPA firm subject to PSC rate.