Vol. 41 No. 5, May 2010
Index
- Congress enacts Hiring Incentives Act with tax provisions.
- Sec. 7874: new Regs. tighten the anti-inversion rules.
- Tax consequences of de facto liquidations.
- Carryover basis for property acquired from a decedent dying during 2010.
- Transaction cost update.
- Global tax treatment of equity awards.
- Revenue procedure adds new disclosure requirements for grouping of passive activities.
- IRS proposes new tax return preparer standards.
- Repairs and maintenance costs method change designated Tier I issue.
- Reporting uncertain tax positions to the IRS.
- The road to transparency.
- Deducting deficiency interest expense in the proper tax year.
- Deduction for bonuses deferred due to employment contingency.
- Sec. 199: domestic production activities deduction.
- Defending R&D credits: IRS strategies and recent cases.
- The accuracy-related penalty.
- Time to start planning for the 2011 tax filing season.
- Lessons from federal Tax Court.
- Meeting the applicable corporate reorganization reporting requirements.
- Health care reform adds new taxes.