Vol. 42 No. 7, July 2011
Index
- IRS challenges noted by Oversight Board.
- Prop. reg. on controlled group deferred losses.
- IRS applies reverse acquisition regulations: a substance-over-form approach.
- One reorganization, two tax years, one practical solution.
- Employment tax consequences of a corporate change of control event.
- New form 990: what's confusing filers?
- Application of CFC lookthrough rule to payments made by a partnership to its CFC partner.
- FIRPTA and the return of capital distributions.
- Taxing intellectual property transfers.
- The impact of unified loss rules on earnings and profits.
- Ordinary worthless stock deductions: characterizing subsidiary receipts.
- LLC member debt: recourse or nonrecourse?
- Partnership determination of eligible basis for energy grants.
- IRS matching program for forms 8023 and 8883 may result in invalid Sec. 338 election.
- Special limitation periods for carryback assessments.
- Equity-based and nonqualified deferred compensation plans.
- Planning for the new 3.8% Medicare tax on unearned income.
- Partners' limited liability and self-employment tax.
- Basic bankruptcy treatment of income tax for individuals.
- Penalty relief for delinquent FBARs and forms 5471 ends August 31.
- Changes in the lien process and the importance of lien withdrawals.
- Restricted interest and common errors made by the IRS.
- The administration's fiscal-year 2012 revenue proposals.
- Creating a private foundation to meet charitable goals.
- Request for accounting method change for prepaid expenses denied.
- Memo addresses treatment of fraudulently altered returns.