Vol. 42 No. 1, January 2011
Index
- IRS guidance on FSA and HSA reimbursements for OTC drugs.
- IRS will not challenge OID treatment of interchange fees.
- IRS issues Prop. Regs. on series LLCs and cell companies.
- Check-the-box relief for certain foreign entities electing flowthrough treatment.
- IRS introduces final schedule UTP with modifications.
- Form W-2 reporting requirement extended for employer-sponsored group health plans.
- REIT's data center buildings constitute qualifying real property.
- Significant recent corporate developments.
- The tax consequences of point-based employee reward programs.
- Cost-sharing agreements and the arm's-length standard.
- Refund options for the 2011 filing season.
- Is there still time to correct IRS interest mistakes?
- Record retention policies: how long is long enough?
- IRS releases procedures allowing appeals review of international penalties prior to payment.
- Changing corporations' accounting methods.
- Guidance on unforeseeable emergency distributions.
- IRS faulted for failure to send notice to last known address.