Vol. 42 No. 10, October 2011
Index
- Final regs. govern election to deduct business start-up expenses.
- Use of private delivery services to provide evidence of delivery to the IRS.
- Accounting rules in corporate reorgs. simplified.
- Final regs. simplify reduced research credit election.
- Sec. 179D and passthrough entities.
- Some implications of 100% bonus depreciation.
- Unrelated business income from alternative investments: state considerations.
- Are hedge funds and private equity funds foreign financial accounts?
- Passive foreign investment companies.
- Relief for late election to treat all real estate rental interests as one activity.
- Sec. 1031 related-party exchanges and basis shifting.
- Sec. 1033 can allow for flexible tax-free reinvestments.
- Exchange of shares in ISO exercise.
- Forgivable loans in employment agreements.
- Shareholder loan documentation.
- The targeted allocations approach: a basic primer.
- QSSTs and ESBTs: no longer mutually exclusive.
- New developments in sourcing services for telecommunication companies.
- Opportunities with non-business income and state apportionment.
- Current leading practices for structuring the family office.
- Significant recent developments in estate planning.
- Guide to corporate blockers.
- Current developments in S corporations.
- IRS PTIN renewal process opens in October.
- Internal IRS guidance released on the application of the economic substance doctrine.
- At-risk limitation on deducting an L.L.C. member's losses.
- Taxpayer entitled to charitable deduction for gifts of L.L.C. units.