Vol. 43 No. 10, October 2012
Index
- Taxpayer cannot revive equitable innocent spouse claim.
- Model intergovernmental FATCA agreements released; draft form posted.
- Prop. regs. clarify who is subject to limit on meal and entertainment expenses.
- Final regs. issued on entertainment use of business aircraft.
- How changes in corporate tax rate can affect choice of C vs. S corp.
- Depreciation and changes in use of real property.
- Payments to related entities are dividends, fail independent-investor test.
- Formula marital deduction clause not a guaranteed estate tax shelter.
- IRS issues blueprint for IC-DISC audits.
- Potential U.S. tax consequences of using foreign sales or manufacturing branches.
- QEF elections under PFIC rules.
- Ponzi schemes, clawbacks, and the claim of right doctrine.
- Timing a loss deduction.
- The partnership "technical termination" trap.
- Inadvertent S corp. terminations.
- Planning for redemptions of S corporation stock using contingent payments.
- Alternative apportionment: tough for the taxpayer, (too) easy for the states.
- New LB&I knowledge management strategies: IPGs and IPNs.
- Current developments in S corporations.
- U.S. LLCs for U.K. tax purposes.
- Recent developments in estate planning.
- Setting up firm procedures to fight identity theft.
- A trust fund recovery penalty primer.
- Schedule UTP: IRS findings.
- Statistical sampling in federal tax filings.
- LLC distributions of contributed property.
- Taxpayers not insolvent for purposes of Sec. 108 exclusion.
- Taxpayer liable for willful violation of FBAR requirements.