Vol. 39 No. 1, January 2008
Index
- IRS updates rules for substantiating travel expenses.
- Service changes policy on estate tax installment payments.
- Changes to Form 5500.
- Final regs. issued on corporate reorganizations.
- Change in accounting method request does not qualify for audit protection.
- Accounting period changes affecting CFCs and corporations exiting a consolidated group.
- Ninth Circuit affirms transferred residential property must be included in gross estate.
- IRS releases new Form 8886-T and final instructions.
- IRS issues second IDD on domestic production deduction.
- Service addresses REIT's temporary investment of new capital.
- Prop. regs. reflect S corporation changes made by AJCA and GO Zone Act.
- Simplified method relief for late S and entity classification elections.
- Cash settlement and note from investment adviser are qualifying RIC income.
- Prop. regs. will eliminate federal tax benefit for many captive insurance companies.
- IRS issues IDD on contractual allowance issues in the health care industry.
- FIN 48 compliance: disclosing tax positions in an age of uncertainty.
- Significant recent corporate developments.
- Baby boomers brace for longevity risk with guaranteed annuities.
- IRS expands its offset authority.
- Addendum.
- IRS announces release date for 1040 modernized e-file program.
- FairTax Blog.
- Heritage Foundation Research.
- National Taxpayers Conference.
- Senate Committee on Finance.
- Tax Policy Center.
- Yahoo! Taxes.
- Evaluating whether to adopt a retirement plan.
- Prop. regs. clarify source of compensation rules.
- IRS agrees that payments from VA work therapy program are not includible in income.