Vol. 39 No. 12, December 2008
Index
- Economic Stabilization Act extends expired provisions and repeals MLTN standard.
- Retailer could not accelerate rebate liability via recurring-item exception.
- IRS issues guidance on energy credit.
- Changes to Form 990 reflect IRS policy goals.
- Reminder: support your auto expense.
- Temp. regs. allow deemed election to expense startup, organizational costs.
- IRS provides guidance on pre-ownership change capital contributions.
- New rules seek to reduce tax advantages of converting second home to principal residence.
- Certain debt obligations not subject to AHYDO restrictions.
- Taxation of long-term care insurance.
- California combined report includes unitary insurance subsidiary.
- Continued trend toward state related-party expense addback.
- Massachusetts corporate tax law changes effective in 2009.
- Massachusetts taxes all contributions to 401(k) plans by self-employed individuals.
- State research credits.
- Like-kind exchanges of partnership properties.
- Current developments in employee benefits and pensions.
- Summary of the Sec. 409A correction program.
- Nonphysical injury awards after Murphy.
- Recent trends and developments in sales and use taxation.
- Record retention.
- Corporate Tax Digest, 3d ed.
- International Tax Digest, 2d ed.
- J.K. Lasser's Inherited IRAs: What Your Family Needs to Know.
- Tax Function Effectiveness.
- The Sex of a Hippopotamus: A Unique History of Taxes and Accounting.
- Allocating passthrough items to S corporation shareholders.
- Tax preparer and taxpayer reporting standards equalized.
- Partner allowed to make different elections for different partnership interests.