Vol. 42 No. 2, February 2011
Index
- Health care insurance mandate held unconstitutional.
- Final regs. issued requiring uncertain tax position disclosure statement.
- IRS maintains stance on omissions from gross income and overstatement of basis.
- No deduction for house donated to fire department.
- Computing the research credit for consolidated groups.
- Disagreements between taxpayers and the IRS over substantiating the R&D credit.
- IRS determines that dual purpose photovoltaic property qualifies as energy property.
- The gross income requirement for trusts' charitable deductions.
- Congress passes new rules for cell phones, but how much did the rules change?
- Deductibility of forbearance payments.
- New IRS audit technique guide for examination of repair and maintenance costs.
- New procedures permitting prepayment review of international information reporting penalties.
- Sale versus loan: a current development in tax ownership?
- Tax increases contained in state ballot initiatives soundly rejected.
- IRS provides safe-harbor methods for auto dealers using UNICAP.
- Current developments in partners and partnerships.
- Planning considerations when converting a C corporation to an LLC.
- False tax returns, mail fraud, and money laundering.
- AICPA National Tax Conference hosts senior IRS executives.
- Learning tax with flowcharts.
- Classification of business entities that are not corporations.
- EGTRRA and JGTRRA tax rates extended for two years in lame duck session.