Vol. 39 No. 6, June 2008
Index
- IRS issues Prop. Regs. on capitalization of improvements to property.
- IRS posts guidance on changing from C corp. to S corp.
- Pilot program tests EFTPS interface with QuickBooks.
- Foreign bank and financial account information reporting deadline near.
- Prop. Regs. ease UBTI consequences for CRTs.
- Defining a method of accounting.
- Gift card and gift certificate income deferral.
- IFRS is coming: what does this mean for tax?
- When is income recognized under cost-plus contracts?
- Check the timing of the check-the-box election.
- Reduced credit for increasing research activities.
- Sec. 199 final regs. on TIPRA amendments and more.
- Sec. 1341 roundup: court decisions and IRS advice offer little clarity.
- AICPA conference.
- Flexibility in retroactive partnership agreement amendments.
- Swallows decision renews questions about judicial deference to tax regs.
- Traps for the unwary: rollovers and the Sec. 338 election.
- How will final Regs. apply the Knight "commonly incurred" test?
- Tools for tax planning for foreign nationals.
- Tax planning with single-employer qualified plans.
- A new dimension for LLCs in California.
- Concerns about CPA letters to third parties.
- Car, Travel and Entertainment, and Home Office Deductions: 2007-2008.
- Federal Income Taxation of Passive Activities.
- Home Business Tax Deductions: Keep What You Earn.
- Legal Guide to Independent Contractor Status, 4th ed.
- State Taxation.
- Handling gifts and bequests of LLC interests.
- IRS issues prop. regs. in response to Kohler case.
- IRS previews Sec. 529 plan anti-abuse Regs.