Vol. 43 No. 3, March - March 2012
Index
- Tangible property costs and repair expenditures Regs.
- EITC due-diligence final regs. issued.
- Sec. 402(b) and foreign pension plans.
- U.S. sandwich structures in the international inbound context.
- Family investment partnerships: all the perks.
- Application of the tax basis and at-risk loss limitations to partners.
- IRS chief counsel: continue applying valuation misstatement penalties.
- The S corporation built gains tax: commonly encountered issues.
- When is form 8283 required to be filed?
- Individual taxation developments.
- Personal financial planning: assisting the newly widow(ER)ED.
- Tax Practice Management: impact of Millennials on CPA firms.
- Case study: preserving tax losses by avoiding the wash-sale rules.
- Banks are lenders to partnership, not partners.
- ODC tax liability and audit information cannot be disclosed.