Vol. 40 No. 10, October 2009
Index
- Final regs. on treatment of controlled services transactions under Sec. 482.
- IRS proposes allowing contingent fees in more circumstances.
- Proposed regs. would simplify reduced research credit election.
- Roth IRA conversions in 2010.
- Tax Court addresses leasehold improvements as a substitute for rent.
- Report on foreign bank and financial accounts: compliance and controversy.
- Income from sales or settlements of life insurance contracts.
- Passive activity rules not presumed to apply to LLCs and LLPs.
- Impact of anticipated COD income on investors joining existing partnerships.
- Changes to estimated tax payment requirements.
- New York eliminates temporary stay residency exception.
- Indefinite-lived assets in tax provision.
- Last-minute estate planning for 2009: focus on the GST.
- Individual taxation report: recent developments.
- New Form 926: return by a U.S. Transferor of Property to a Foreign Corporation.
- Current developments in S corporations.
- IRS Practice and Procedures Committee update.
- Interest-free period under Sec. 6601(c).
- The national taxpayer advocate's annual report to Congress.
- Estimates and the Cohan rule.
- Making the most of qualified offers.
- Into the Medicare maze: decisions facing seniors.
- Langer on Practical International Tax Planning.
- State Taxation of Pass-Through Entities and Their Owners.
- Tax Planning for Troubled Corporations: 2009.
- The S Corporation Answer Book.
- Working for Yourself: Law and Taxes for Independent Contractors, Freelancers and Consultants.
- Contributions of property to an LLC.
- Check-the-box regs. do not affect the valuation of LLC interests.
- Tax accrual workpapers not protected by work-product privilege.