Vol. 41 No. 7, July 2010
Index
- IRS taking firm approach to ozone-depleting chemical excise tax compliance.
- Allocations of sec. 179D deductions by government building owners.
- Application of entity classification elections to shelf company acquisitions.
- Application of sec. 1297(d) overlap rule to PFIC shares held by a U.S. partnership.
- Conversion of corporation to LLC raises EIN retention questions.
- Special reporting requirements for U.S. domestic use of U.K. dual consolidated loss.
- Potential implication of recent sec. 469 court decisions for self-employment tax rules.
- Lack of limitation period on certain adjustments affirmed in recent decision.
- Refund allowed after carryback recapture held entitled to overpayment interest.
- State and federal NOL rules differ in key respects.
- New EITF revenue recognition standards for multiple deliverable arrangements.
- Tax benefits for education.
- Back to the basics: common gift tax return mistakes.
- Tax implications of the five-year NOL carryback.
- Sec. 465 traps for the unsuspecting S corporation shareholder.
- Sec. 6676: there's a new penalty in town.
- Using an offer in compromise.
- National taxpayer advocate's report notes serious problems.
- Substantially equal payment exception.
- Decedent did not have an ownership interest in companies.
- Temporary regs. held invalid.