Vol. 40 No. 4, April 2009
Index
- Accountant workpaper privilege upheld by First Circuit.
- Numerous tax provisions in Stimulus Act.
- Proposed regs. provide model for stock basis recovery and identification.
- When is a rebate liability fixed and eligible for the recurring-item exception?
- IRS issues helpful regs. on the interplay of active trade and hot stock.
- New continuity-of-interest regs. expand definition of qualifying stock recipients in a reorg.
- Personal goodwill: alive and well?
- Qualified plans: partial plan terminations.
- Transfers between controlled entities can provide surprises under Sec. 512(b) (13).
- New subpart F Regs. address manufacturing exception and branch rules.
- Transfer pricing: the new temporary cost-sharing regs.
- Discharge of indebtedness: conversion vs. contribution of indebtedness.
- Target or waterfall: partnership allocations.
- Internal controls and exempt organization executive compensation arrangements.
- Like-kind exchanges: deferral is not always the best option.
- Distressed S corporations: tax issues involved in restructuring.
- Current corporate income tax developments.
- The national CPA-IRS tax issues meeting.
- IRS expands alternative dispute resolution opportunities.
- Return preparer's advice does not prevent accuracy-related penalty.
- Refundable state and local tax credits.
- IRS releases redesigned Form 990.
- Ponzi schemes: the implications for defrauded investors.
- S corporation tax year rules.
- Deduction for ESOP distributions disallowed.
- Tax Court not limited to administrative record in innocent spouse cases.