Vol. 42 No. 6, June 2011
Index
- Expanded 1099 reporting requirements repealed.
- IRS issues final regs. and guidance on mandatory e-filing requirements.
- Foreign disregarded entities may face U.S. FICA tax issue.
- Engagement letter fairness opinion fee language may affect fees' taxation.
- Telecom Universal Service Fund payments not excludable from income under Sec. 118.
- Why the flap over a VAT?
- The current state of the rescission doctrine.
- Revenue procedure attempts to clarify Entity Classification Election.
- IRS allows oil and gas company a bulk sale exception.
- Could forgetting to include the effect of UNICAP put accounting method changes at risk?
- IRS issues guidance on treatment of gift cards.
- Sales-based royalties and vendor allowances.
- Innocent or not: let the factors decide.
- Tax consequences of transaction costs.
- Individual taxation: digest of recent developments.
- Uncertain tax positions for flowthrough entities: what is an income tax?
- Building value through sustainability.
- The practitioner's role in reviewing LLC allocations.
- Expense does not qualify as compensation but does qualify as theft loss.
- Lack of control does not except owners from trust fund recovery penalty.