Vol. 38 No. 6, June 2007
Index
- Online payment agreements.
- Rudkin files Supreme Court petition.
- AICPA asks Congress to repeal the AMT.
- IRS will no longer challenge negative additional sec. 263A costs.
- Avoiding late returns when corporations are acquired by a consolidated group.
- Taxpayer-favorable letter ruling on consolidated worthless stock deduction.
- How debt can become Draconian boot in a sec. 351 exchange.
- Deducting payroll taxes on deferred compensation.
- Deducting executory contract expenses.
- Tax-free money: the Medicare retiree drug subsidy.
- Technical terminations: tangible personal property depreciation issues.
- Economic nexus and the uncertainty of Quill's physical-presence test.
- S Corporations and disregarded entities-qualification as shareholders: S stock ownership is often diversified by using disregarded entities (DEs) in complex ownership structures. This article discusses recent strategies, rulings and pitfalls involving DEs and S shareholder eligibility.
- Establishing basis for gambling losses: most taxpayers are unaware of the reporting requirements for gambling wins and losses. This article explains how to calculate and prove taxable income, net winnings and basis or losses claimed.
- Distribution options for defined-contribution plans: this two-part article examines issues and strategies to enhance the value of defined-contribution plans. Part II discusses rollovers and the order in which distributions should be taken.
- AICPA tax section benefits and resources.
- Sourcing service receipts.
- A Practical Guide to Schedule M-3 Compliance.
- Elder Law Answer Book.
- Federal Income Taxation of Individuals, 3d ed.
- Home Business Tax Deductions: Keep What You Earn, 3d ed.
- Retire Secure! Pay Taxes Later: The Key to Making Your Money Last as Long as You Do.
- Income taxation of LLC income in year of death.
- Auditor guidelines on business travel and meal per diems after Rev. Rul. 2006-56.