Vol. 43 No. 7, July 2012
Index
- Illinois 'click-through nexus' law held unconstitutional.
- Temp. regs. issued on obligations arising from certain upfront payments by CFCs.
- Final regs. on reporting interest on deposits paid to foreign taxpayers.
- Prop. regs. allow taxpayers to deduct certain local lodging expenses.
- Using sec. 338 to avoid antichurning rules.
- Employment tax liabilities of foreign entities.
- Preparing for the medical device excise tax.
- Increased focus on international activities of tax-exempt organizations.
- FIRPTA notice requirements for property acquired in foreclosure sale.
- Issues facing partnerships under FIRPTA.
- Homeland Security may contact U.S. persons living abroad who owe back taxes.
- Interaction of the subpart F dual-character property and majority-use rules.
- Potential pitfalls in PFIC reporting.
- Federal income tax treatment of certain transferable state tax credits.
- Should collection due process hearings be recorded?
- Combined reporting creates compliance challenges.
- Post-deal depreciation: impact of certain nonrecognition transactions.
- Taxing the transfer of debts between debtors and creditors.
- Deducting employee MBA expenses.
- Sales tax audit best practices.
- Global high-wealth audit update.
- Get the most out of overpayments applied to the following year's return.
- Where's my canceled check?
- Releasing a wrongful levy.
- The IRS collection process: a review of the basics.
- Contributing to a child's IRA.
- Taxes from postpetition farm sale are not dischargeable.
- Overstatement of basis does not extend assessment statute of limitation.