Vol. 43 No. 11, November 2012
Index
- Allocation of Sec. 263A costs addressed in prop. Regs.
- Taxpayer Advocate Service will no longer accept certain cases.
- Controlled groups and deductibility of patronage dividends.
- R&E credit opportunities for the construction industry.
- Gift and estate tax planning considerations.
- Employee-stockholder's unpaid loan balance.
- Treasury releases FATCA model intergovernmental agreement.
- Prop. Regs. limit conditions resulting in substantial risk of forfeiture under Sec. 83.
- Dependency exemption requirement for children born abroad.
- Medicare premium deduction for self-employed individuals.
- Consequences of not filing go beyond the nonfiling penalty.
- Proposed amendments to article IV of the Multistate Tax Compact.
- Advising nonresidents and recent U.S. residents on estate tax issues.
- Retirement plans and executive compensation.
- Apportionment using market-based sourcing rules: a state-by-state review.
- Tax practice responsibilities: tax practice quality control.
- Campus to clients: a powerful learning tool: lessons from an exam reflection assignment.
- Case study: handling expenses incurred in acquiring a residence.
- Supplemental unemployment compensation benefits not subject to FICA.
- IRS nonacquiesces to 47-year-old case.