Vol. 41 No. 6, June 2010
Index
- IRS issues prop. regs. on use of PTINs after 2010.
- U.S.-Switzerland protocol will allow handover of UBS account holder information.
- Final regs. govern deductibility of state legislators' deemed living expenses.
- A little-known tax benefit: the gift of inventory.
- District court allows R&D credit for prototype costs.
- Are you properly paying the ozone-depleting chemicals excise tax?
- IRS issues technical advice on success-based fees.
- Sec. 199 exam status and update.
- Extraterritorial income benefits may still be alive.
- The HIRE Act and the IRS address dividend equivalent payments on equity swaps.
- Accounting for government grants.
- IRS questions willfulness standard in Circular 230 proceedings.
- Treatment of defective merchandise allowances may provide guidance for other trade discounts.
- IRS issues fifth directive on the allocation of mixed service costs.
- The story of basis.
- Applying the material participation standards to nongrantor trusts.
- Debt or equity financing? Analyzing relevant factors.
- State tax considerations of passthrough entities: potential concerns and pitfalls.
- Converting A C corporation into an LLC.
- Overpayment interest accrues on first-time homebuyer.
- Penalty for failing to meet EIC due diligence requirements can be assessed against employer or employee.