Vol. 42 No. 8, August 2011
Index
- Two-year innocent spouse limitation period upheld again.
- Final Circular 230 Regs. implement preparer registration rules.
- Claiming bonus depreciation on self-constructed long production period assets.
- Dispute resolution process for the 2011 prescription drug annual fee.
- Delinquent U.S. foreign information returns: is filing under the 2011 OVDI appropriate?
- When is a U.S. LLC a partnership for U.S. and U.K. tax purposes?
- Diversifying concentrated positions in the most tax-efficient manner.
- Mitigating the results of a failure to carry back an NOL.
- Planning for the unearned income Medicare contribution tax.
- 2011 tax software survey.
- Separately identifiable intangible assets: tax opportunities and traps.
- S corporation shareholder compensation: how much is enough?
- Tax practice responsibilities: codification of economic substance affects all tax practitioners.
- Campus to clients: Tax Court in the classroom.
- Case study: changing level of participation in an S corporation for Tax Planning purposes.
- Charitable deduction allowed for expenses of cat rescue organization volunteer.
- No reasonable cause for $3.4 million omission from income.