Vol. 43 No. 6, June 2012
Index
- Mailbox rule does not apply where taxpayer cannot prove mailing.
- Final regs. issued on ordering rules for estates and trusts.
- Sidestepping deferred intercompany gain.
- Golden parachute calculations: 10 misunderstood aspects of secs. 280G and 4999.
- Multistate partnerships: to withhold, or not to withhold?
- Who is a limited partner? The IRS issues sec. 469 prop. regs.
- IRS withholding tax enforcement: dropping the other shoe?
- Accounting for customer loyalty programs: opportunities and pitfalls.
- Nonaccrual-experience book safe-harbor method.
- Recurring-item exception: can economic performance be accelerated?
- Section 530 relief for worker classification controversies.
- A road map of tax consequences of modifying debt.
- FATCA's withholding requirements for foreign financial institutions.
- Personal financial planning: key planning considerations for cash flow in retirement.
- Tax practice management: how to start a firm.
- Lifetime tax planning for LLC owners.
- No deduction allowed for contribution of easement.
- Colorado notice and reporting requirements declared unconstitutional.