Vol. 38 No. 9, September 2007
Index
- AICPA comments on FAB 2006-03.
- IRS releases draft form 1120-F and schedule M-3 and instructions.
- Prop. Regs. address application of Secs. 2036 and 2039 to certain annuities.
- Tax savings opportunities for taxable contract acquisitions.
- Deductibility of nonqualified deferred compensation in mergers and acquisitions.
- Tracking tax basis in an S Corp. ESOP.
- Change in rules for CRTs with UBTI contains trap for the unwary.
- New form 990 aims for transparency, accountability, and oversight.
- Private equity funds and the new portfolio interest Regs.
- Prop. Regs. create capital gains and losses for non-bank lenders.
- Recent rulings in real estate development.
- Short sale or foreclosure of a principal residence.
- IRS reaffirms and clarifies its position on nonaccrual loan interest.
- Practical real estate ownership.
- Redemptions in conjunction with partnership mergers can create unexpected tax consequences.
- Scope and size of tax preparer penalties increase.
- New foreign trust tax form project: 1041NR.
- Significant recent developments in estate planning: this article examines developments in estate and gift tax planning and compliance. It discusses legislative developments, recent cases and rulings, and administrative and procedural changes.
- Final regulations on dual consolidated losses.
- Individuals' use of offshore holding companies.
- The office of the future.
- FIN 48 and state and local income taxes.
- The Tax Division: 2007 distinguished service award.
- Fiduciary Duties and Liabilities: Tax and Trust Accountant's Guide.
- IRAs, 401(k)s and Other Retirement Plans: Taking Your Money out.
- Litigation of Federal Civil Tax Controversies.
- The Handbook of Variable Income Annuities.
- U.S. International Taxation.
- Expensing restaurant smallwares.
- Courts split over valuation of lottery prize payments.