Vol. 39 No. 4, April 2008
Index
- AICPA comments on automatic contribution arrangement proposed regs.
- Tax Court holds - repeatedly - that Antarctica is not a foreign country.
- IRS changes its position on performance-based compensation for $1 million compensation limit.
- President signs stimulus tax legislation.
- IRS provides procedures to request revision to year of change for Form 3115.
- Assumption of liabilities in taxable asset and Sec. 338(h) (10) acquisitions.
- Restricted stock in acquisitions: IRS provides much-needed guidance.
- Sec. 382 ownership and fluctuation in value.
- Impact of the Supreme Court's Knight decision on investment advisers.
- CPM: the world's transfer pricing method.
- CPA obligations for addressing errors and omissions.
- Tax treatment of payments in common pharmaceutical agreements.
- Gross receipts taxes: a growing trend in state taxation.
- Sweet rewards: state and local incentives arrangements.
- Form 1042 information reporting requirements.
- Tax practice and the federal Criminal Code.
- A record-breaking year for e-filing: as the number of e-filed returns increased to record levels in 2007, the IRS issued new rules and procedures designed to improve the e-file system and to continue to increase the number of e-filed returns.
- Current corporate income tax developments.
- AICPA conferences.
- What is long-term care and who is responsible for its cost?
- New rules for disclosure and use of tax return information by tax return preparers.
- Partnership returns: late filing penalties increase.
- Preaching tax compliance.
- Closing agreement inapplicable to successor in interest.
- Center on Budget and Policy Priorities.
- Institute for Professionals in Taxation (IPT).
- MSN Money: Tax Center.
- National Society of Tax Professionals.
- Tax History Project.
- Taxes & Growth.
- Understanding the tax consequences of liquidation to an S shareholder.
- Procedure & administration.