Vol. 40 No. 2, February 2009
Index
- Congress passes pension amendments.
- Sec. 409A prop. regs. and guidance for noncompliant plans.
- Taxpayers should be proactive when filing accounting method changes.
- Treatment of gift card/certificate sales: no answers, more questions.
- Determining the correct FMV of private company stock when stock options are granted.
- Subsequent deferral elections may bring surprises under Sec. 409A.
- Be careful making disclaimers where trusts are involved.
- IRS crackdown on Form 5471: a sign of things to come?
- IRS provides a simplified method for late filing relief.
- Requirements for the creation of permanent establishment in Germany.
- Casting doubt on the accrual of interest.
- New regs. govern overseas disclosure and use of taxpayer information.
- New transaction of interest identified.
- The tax return preparer standard: policy developments.
- Maryland Tax Court adopts economic substance doctrine.
- Dependency status for a child of divorced or separated parents.
- Current developments in partners and partnerships.
- IRS focuses on Form 1042 examinations.
- Tips for preparing the Form 5471 for controlled foreign corporations.
- Campus to clients: adapting accounting education to the generations; working with the millennials.
- DC currents: private companies and FIN 48.
- Case study: using a limited liability partnership as the entity of choice.
- IRS issues final regulations on sec. 6694 tax return preparer penalties.
- IRS issues guidance on determining wagering gains and losses.