Vol. 38 No. 8, August 2007
Index
- Check-the-box regs. upheld.
- New law contains small business tax provisions.
- Executive stock options under Senate review.
- Seven suggestions for IRS estate/gift tax audits.
- IRS bite beginning to mirror its bark.
- New regs. for use of foreign losses included in U.S. tax filings: dual consolidated losses.
- New ruling expands definition of "North American area" for attendance at foreign conventions.
- Repatriated earnings under sec. 965: using the safe-harbor test in 2007 to ease compliance reporting and protect tax benefits.
- Divorce and gain exclusion.
- Tax court says taxpayer not at risk for DRA.
- Ninth Circuit affirms self-rental rule.
- Open account debt for S shareholders.
- Transfers to investment companies: pitfalls of secs. 351 and 721.
- Change in Ohio residency rules.
- Patenting tax ideas.
- Individuals' use of offshore holding companies.
- The rising popularity of SMLLCs in tax and business planning.
- Preparer penalties tax gap.
- VITA, the MTC and the modern accounting curriculum.
- Claiming passive activity credits.
- Prepaid services must be fully completed to use 3 1/2-month rule.
- Rules governing lodging away from home will be liberalized.