Vol. 41 No. 4, April 2010
Index
- Fourth Circuit upholds return preparer conviction in RAL wire fraud case.
- Tax Court allows medical deduction for sex change operation.
- Pretransaction restructuring using an F reorg.
- Sec. 304 anti-avoidance rule modified.
- The step-transaction doctrine, QSPs, and tax-free reorgs.
- Substantiating the research tax credit.
- Using a qualified plan account to fund a Roth IRA conversion.
- A valuation discount win for estate planners.
- Estate tax planning for a U.S. citizen with a noncitizen spouse.
- IRS continues focus on disallowing annual exclusions for gifts of partnership interests.
- Reporting requirements for exempt organizations with activities outside the U.S.
- The software regulations and subpart F.
- Careful analysis required for potential Regs. Sec. 1.752-7 liabilities.
- Choice of entity: benefits of a partnership.
- S corp. shareholder basis for circular or certain back-to-back loans.
- State discretionary authority and alternative apportionment.
- New automatic method change for nonincidental materials and supplies.
- The accuracy-related penalty.
- S corporation basis reductions for nondeductible expenses.
- Current corporate income tax developments.
- Circular 230 best practices.
- Passive activity grouping disclosure statements.
- Net operating loss and the IRS.
- Assessment period remains open in partnership case.
- Protecting the elderly from financial abuse.
- Consequences of S corporation termination in a reorganization.
- Court adopts "reason to know" test for innocent spouse cases.
- Tax Court rules on valuation of life insurance policy in bargain sale.