Vol. 42 No. 9, September 2011
Index
- Deduction allowed for payments to long-term caregivers.
- Using retirement benefits to achieve charitable objectives.
- Estimating the basis of stock acquired in a type B reorg.
- Sec. 382 operating rules: actual knowledge regarding stock ownership.
- Clawback of the gift tax.
- Transaction cost considerations: Rev. Proc. 2011-29 and other related matters.
- Final regs. issued on Killer B transactions.
- Form 1042-S penalties.
- IRS offers another mark-to-market valuation safe harbor.
- Unclaimed property: the nontax state revenue generator.
- Final regs. governing practice before the IRS.
- Information reporting requirements affect corporations and transferors of securities.
- Carried interest in the context of venture capitalist's business bad debt deduction.
- Controlling interest provisions in state and local real estate transfer taxes.
- Discharge of indebtedness on principal residences and business real property.
- 2011 tax research service survey.
- Significant recent developments in estate planning.
- State & local taxes: selected issues concerning the state income taxation of nonresident trusts and estates.
- Tax practice management: using a firm's website to the best advantage.
- Personal financial planning: incorporating the statement on responsibilities in personal financial planning into a tax practice.
- Case study: excluding assets from a tax-free incorporation to avoid double taxation later.
- Tax trends: Tax Court determines character, source of golfer's worldwide endorsement income.