Vol. 40 No. 8, August 2009
Index
- Ninth Circuit rules on Tax Court jurisdiction in partnership cases.
- The American Recovery and Reinvestment Act's energy provisions for individuals.
- Revised Form 990: the evolution of governance and the nonprofit world.
- Deducting Ponzi scheme losses: practical issues.
- Two recent revenue rulings clarify tax treatment of life settlements.
- Exclusion for income from discharge of indebtedness: mortgage debt forgiveness.
- Making the most of the IRA required minimum distribution holiday.
- Restructuring partnership debt may create unexpected results.
- Tax planning for troubled debt.
- Deductibility of bankruptcy costs and the origin of the claim.
- Tax preparer penalties: who is a preparer?
- The long arm of community property laws.
- When cost segregation costs extra.
- Treasury provides roadmap for shift in tax burden.
- Service learning and tax: more than VITA.
- Avoiding S corporation debt obligations that are a second class of stock.
- Ninth Circuit awards litigation costs paid by third party.
- Two courts address tax shelter exception to tax practitioner privilege.