Vol. 40 No. 12, December 2009
Index
- Ohio's CAT upheld.
- Gift and estate planning after Pierre.
- FBARs and not-yet-reported offshore income: penalties and practitioners' issues.
- Charitable contribution of qualified conservation easement.
- ARRA expands hope scholarship credit.
- Grants in lieu of business energy credits.
- Converting traditional IRAs to Roth IRAs in 2009.
- The benefits of individual 401(k) plans.
- Using GRATs in tax planning during troubled economic times.
- Recapture of sec. 179 expense deduction for passthrough entities.
- IRS focuses on the FBAR.
- Grouping activities under sec. 469.
- Real estate professionals: do their rentals qualify for nonpassive status?
- Tax ramifications of a foreclosure: a debtor's perspective.
- Taxability of employer-owned life insurance contracts.
- LLC interests as limited partnership interests: sec. 469 revisited.
- An overview of major property tax relief measures.
- Travel sites held to owe millions in transaction taxes to various jurisdictions.
- Current developments in employee benefits and pensions.
- An overview of IRS electronic payment options.
- The effect of IFRS implementation on tax.
- Assessing professional tax advice and taxpayer sophistication.
- All aboard: the impact of the New York state MTA payroll tax on alternative investment fund managers.
- Practice continuation agreements for sole practitioners.
- Accountants' Roles and Responsibilities in Estates and Trusts.
- Charitable Giving: Taxation, Planning, and Strategies.
- Family Wealth Transition Planning: Advising Families with Small Businesses.
- Guide to Sales and Use Taxes.
- Make Your Own Living Trust.
- Recognizing when an S corporation has accumulated earnings and profits.
- IRS continues to challenge family limited partnerships.