Vol. 40 No. 6, June 2009
Index
- FBAR penalties reduced for six months.
- Prop. regs. on determining partners' distributive shares.
- IRS continues to challenge deferral of revenue from gift cards.
- Recognizing unbilled revenue.
- Tax Court addresses claim of offset against deferred payments.
- To capitalize or to expense: how sec. 263A treats royalties.
- Unit of property for network assets.
- Customs valuation: a concern for unsuspecting tax practitioners.
- Sec. 1245 recapture rules can apply to stock.
- Electric utility refunds qualify for sec. 1341 tax mitigation.
- Allocating liabilities among related partners: determining the impact of IPO II.
- IRS announces procedures for tax return preparer penalties.
- Recent amendment to sec. 1374 provides limited opportunity for S corps.
- Sec. 382 after the bailout.
- Establishing substantial authority for undisclosed tax positions.
- Student loan forgiveness and repayment programs.
- Tax amnesty programs and voluntary compliance initiatives: a way to mitigate declining state revenues.
- Why and how to conduct a tax practice inspection.
- Federal Tax Collections, Liens and Levies.
- Global Tax Revolution: The Rise of Tax Competition and the Battle to Defend It.
- Guide to Property Tax Valuation.
- Qualified Settlement Funds and Section 468B.
- Social Security Explained.
- Handling LLC member and member affiliate loans and guarantees.
- Limitation period for equitable innocent spouse relief held invalid.
- Circular like-kind exchange disallowed.