Vol. 43 No. 12, December 2012
Index
- U.S. attorneys are authorized to fight stolen identity refund fraud.
- New York State Metropolitan Transportation Authority tax declared unconstitutional.
- Measuring insolvency under sec. 108.
- Contemporaneous documentation of charitable contributions.
- Nonrefundable milestone fees do not qualify as success-based.
- Prop. Regs. provide guidance on meals and entertainment expenditures.
- Debt discharge under Sec. 108: partnerships vs. S corps.
- Is the sale of real property ordinary income or capital gain?
- Receipt of form 1099-C may not signal taxable COD income.
- Advising clients amid constitutional challenges to the Defense of Marriage Act.
- Organizational and startup costs for single-member LLCs.
- Top 10 steps of succession planning for a privately held business.
- Who can or must file a Form 1099-C?
- Crop insurance proceeds: appropriate tax planning strategies.
- Reporting trust and estate distributions to foreign beneficiaries.
- Pension rescue and the fair market value of a permanent life insurance policy.
- Implementing the new health plan laws.
- The Mobile Workforce Bill: addressing 'road warrior' compliance.
- Transferring client data securely.
- Tax and financial planning in 2012: betting on the house?
- Providing Sec. 132 fringe benefits to S corporation employees.
- Rehabilitation credits disallowed.
- Tax Court cannot reopen whistleblower award claim.