Vol. 39 No. 10, October 2008
Index
- Court again finds Cal. LLC fee unconstitutional.
- Housing Act contains tax provisions.
- Prop. regs. govern charitable contribution substantiation and reporting.
- Guidance issued on dividing CRTs, assisting divorcing couples.
- Hot topics in FAS 109.
- Using debt to leverage a taxable gift to a QPRT.
- Vacation property: rental and resale.
- Selling a business: substance and form really do count.
- Termination of a partnership interest.
- Treatment of investment interest expense allocable to partnership's trading activity.
- AICPA conference.
- Extension of time to file is not an extension of time to pay.
- Requesting 9100 relief.
- S corporation shareholder loans: a cautionary tale.
- S corporation sale of assets followed by a liquidation.
- New developments in the Texas franchise tax.
- Commuting vs. transportation: what is deductible?
- Substantially equal periodic payments from an IRA.
- Current developments in S corporations.
- Personal financial planning: a case for adding personal financial planning services to a CPA practice.
- The work of the IRS Practice and Procedures Committee.
- Power of attorney: limited vs. full.
- Tax aspects of an author's first book.
- The new student tax.
- Asset protection planning with limited liability companies.
- Clarification.
- Court rules on sale of ownership rights in insurance company demutualization.
- Sec. 6015 does not preempt state community property law for refund purposes.