Vol. 42 No. 3, March 2011
Index
- IRS Oversight Board says 80% e-file goal will not be met.
- Sec. 168(k) (4) - credit in lieu of bonus depreciation.
- Sec. 409A update.
- Supplemental claims: acceptable amendment or new claim?
- Built-in gains recognition period temporarily reduced for 2011 transactions.
- Automatic method change procedures have increased in complexity and level of required detail.
- IRS wins again on annual exclusion of gifts of partnership interests.
- The changing landscape of conservation easements.
- Required minimum distribution alternatives for IRA beneficiaries.
- Current corporate income tax developments.
- Tax practice management: the AICPA website: a wonderful tool for practitioners.
- Case study: making gifts to minors.
- Medical residents subject to FICA.
- Deadline for equitable innocent spouse claims again upheld.