Vol. 41 No. 2, February 2010
Index
- Final regs. update rules on paying tax in installments.
- Proposed Regs. on basis reporting by brokers.
- Parent's payment on behalf of subsidiary.
- Definition of supplies clarified for purpose of R&D credit.
- Payment of annuity with appreciated property by grantor charitable lead annuity trust.
- Sec. 199 deduction and government contractors.
- Treatment of prior-period expenses under Sec. 199.
- Unexpected tax consequences of buying employer stock with loan proceeds.
- Employers face new IRS reporting requirements for ISOs and ESPPs.
- IRS initiatives could change compliance landscape in 2010.
- The recent growth of mandatory unitary combined reporting.
- The blurred line between production and handling costs.
- A practitioner's guide to the taxation of telecommuting.
- Inclusion of certain trusts in a decedent's gross estate under Sec. 2036.
- Current developments in partners and partnerships.
- Sec. 475 mark-to-market election: what every tax practitioner should know.
- AICPA tax standards strengthened.
- Life settlements.
- Reel life in the tax classroom: learning through movies.
- Gifts of LLC interests.
- IRS's calculation of buy-in payment held unreasonable.
- Bonuses ruled deductible in year paid.