Vol. 40 No. 9, September 2009
Index
- ETAAC makes recommendations to Congress, including mandatory e-filing.
- Personal intangibles: the antichurning rules.
- Treatment of grants as nonshareholder contributions to capital.
- Trusts owning partnership interests.
- Merger termination fee deductible.
- Sec. 162(m) (5) implications for TARP recipients.
- Preparing Canadian structures for 2010.
- Intangibles can be like-kind property.
- Sec. 83 in the context of contract manufacturing.
- Partnership structural changes: deductibility of expenses.
- Creative ways of achieving grantor trust status.
- Debt restructurings in today's private equity environment.
- AMT consequences of an ownership change.
- Method changes within the nonaccrual experience method.
- 2009 tax software survey.
- Significant recent developments in estate planning.
- Maneuvering through the proposed rules for post-transaction accounting methods.
- Drop shipments and flash title: establishing sales tax nexus in complex commercial transactions.
- Client data security for the tax practitioner.
- Deferring shareholder gain by distributing installment notes.
- Interests in LLCs and LLPs not presumed to be passive activities.