Vol. 39 No. 11, November 2008
Index
- Correction.
- Service provides guidance on children of divorced parents.
- Widow of 9/11 victim is not a terrorist victim.
- Guidance expected on Fannie Mae/Freddie Mac takeovers.
- IRS reports high level of SARSEP errors.
- Automatic penalties for late forms 5471 and related forms.
- Funeral trust dollar limitation repealed.
- SEC approves early IFRS adoption.
- Correcting accounting for deferred revenue.
- IRS provides guidance on contributions to HSAs.
- Tax aspects of contributing a house to a fire department.
- Sec. 409A: international issues.
- The case for an intentionally defective grantor trust.
- IRS releases new draft instructions to Form 990.
- New Temp. Regs. under Sec. 905(c).
- AICPA conferences.
- Selected provisions of the Fifth Protocol to the U.S.-Canada Income Tax Treaty.
- Tax-deferred exchanges of vacation homes.
- Debt modifications for employees: does Sarbanes-Oxley nullify Rev. Rul. 2004-37?
- When plaintiffs in class actions pay tax on attorneys' fees.
- Correction.
- Homebuilder status.
- Income splitting: issues and opportunities.
- Current developments in employee benefits and pensions.
- Current developments in S corporations.
- Guidance on S corporation life insurance premiums raises questions.
- IRS announces disaster relief for hurricane victims.
- Riding the estate planning roller coaster for the next three years.
- Teaching tax through the Socratic method.
- When are payments treated as child support?
- TIGTA test uncovers significant errors in returns prepared by unenrolled, unlicensed preparers.
- Tax Court may not disregard findings of a special trial judge.