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COPYRIGHT American Institute of CPA's
COPYRIGHT GALE, Cengage Learning. All rights reserved
from November 1991
Last Number: March 2012
Year 2009
Regulations eliminate 'hot stock' rule for certain reorgs.
IRS issues revised subpart F contract manufacturing regs.
New material adviser reporting rules.
Transaction analysis: sponsored spin.
Update on determinations of target stock basis in B reorgs.
Sec. 168(k) (4) credit in lieu of bonus depreciation.
Sec. 409A proposed regs. address income inclusion.
The importance of proper and timely hedge identification.
New information reporting requirements for payment card and third-party network transactions.
Notice 2008-111: recent guidance on intermediary transactions.
Must LIFO go to make way for IFRS?
Last in, first out (accounting
Sec. 121 planning opportunities after the Housing Assistance Tax Act.
Current corporate income tax developments.
Part 1
Employment tax reporting for disregarded entities.
Retaining key employees in a tough economic environment.
1040 Preparation and Planning Guide.
Brief article - Book review
Easy Ways to Lower Your Taxes: Simple Strategies Every Taxpayer Should Know.
Brief article - Book review
Federal Tax Accounting, 2d ed.
Brief article - Book review
Go Roth! Your Guide to the Roth IRA, Roth 401k and Roth 403b.
Brief article - Book review
Tax Planning for Troubled Corporations: 2009.
Brief article - Book review
Claiming ordinary losses for Sec. 1244 stock.
Partner cannot sue for refund of penalty paid by partnership.
Decision not to reinstate offer in compromise upheld.
Ex-wife's share of military retirement payments is subject to tax.
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