Vol. 41 No. 1, January - January 2010
Index
- Legislation: homebuyer credit, NOL carrybacks extended; mandatory e-filing enacted.
- Regulations: final Regs. issued on S Corp. DOI income exclusion and tax attributes.
- Employee benefits & pensions: IRS clarifies rule for contributing unused paid time off to sec. 401(k) plans.
- Employee benefits & pensions: tax consequences of rollovers from employer plans to Roth IRAs.
- Foreign income & taxpayers: new rules on treatment of certain stock of a foreign corporation under sec. 7874.
- Gains & losses: IRS rules on consequences of sale of LLC interest treated as sale of real estate.
- Procedure & administration: definition of omission from gross income for partnership items and the six-year period for assessing tax.
- Pratical advice on current issues: IRS finalizes regs. on reporting for discharges of indebtedness.
- Pratical advice on current issues: LMSB identifies new repairs issue.
- Practical advice on current issues: new directives from the LMSB.
- Real estate: IRS expands list of permitted loan modifications to include commercial mortgages held by REMICs.
- Special industries: safe-harbor lookthrough treatment for RIC investments in PPIPs.
- Tax accounting: new accounting methods subject to automatic change procedures.
- Tax accounting: restaurant management company may not defer recognition of income from gift card sales.
- Trusts owning partnership interests and the revised UPIA.
- Significant recent corporate developments.
- The valuation of FLPs: what does the tax practitioner need to know?
- Renewable energy tax incentives.
- Series LLCs in business and tax planning.
- International tax compliance for auditors and CFOs.
- Request for audit reconsideration.
- IRS whistleblower program evaluated.
- IRS workforce initiative.
- Obtaining a power of attorney through IRS e-services.
- C corporations as S corporation subsidiaries.
- Charitable contributions: charitable deduction for partial disclaimer allowed.
- Gains and losses: Court of Federal Claims upholds LILO transaction.