Vol. 39 No. 2, February 2008
Index
- Substantial compliance insufficient to allow charitable deduction.
- IRS announces program to share employment tax exam results with states.
- Temp. regs. give rules on e-postcards for exempt organizations.
- Final regs. provide rules for entities required to file electronically.
- Accounting method change procedures: one possible solution.
- Interpreting SEC schedules 13D and 13G for sec. 382 purposes.
- Identifying specified employees under Sec. 409A.
- Substantial risk of forfeiture under Sec. 457(f).
- Special issues related to distributions of partnership interests by estates and trusts.
- Circular 230 conflicts of interest.
- Temp. regs. expand IRS offset authority.
- IRS issues reporting requirements for transactions of interest.
- Recent developments in individual taxation.
- Regulations provide guidance on child and dependent care credit.
- Uncertainty governs advance trade discounts.
- Current developments in partners and partnerships.
- AICPA tax section accomplishments in '2007.
- Campus to clients: education for today's business needs: curriculum tools for tax educators.
- AICPA conference.
- Planning for current distributions from an LLC.
- Recent cases and rulings.