Vol. 43 No. 8, August 2012
Index
- PTIN fees are valid, Federal Court holds.
- IRS issues regs. on sec. 7874 expatriated entities.
- Sec. 83 substantial risk of forfeiture clarified.
- Supreme Court: health care mandate is constitutional as a tax.
- Application of the consolidated tax return rules to insolvent members.
- Going green yields immediate tax savings.
- R&D tax incentives around the word.
- Is office artwork depreciable property?
- Is the value of cost segregation depreciating?
- IC-DISC offers tax advantages for closely held export companies.
- When becoming a U.S. resident, beware of PFIC rules.
- Potential tax changes await investors in 2013.
- Taxation of frequent flyer miles.
- Taxability of employer-provided educational assistance.
- Reporting life insurance transactions by S corporations.
- Customer reward programs: deducting fulfillment costs prior to economic performance.
- 2012 tax software survey.
- Computing the includible portion for graduated GRATs.
- Now is the time: converting a C corporation to an S corporation or LLC.
- Tax practice responsibilities.
- Campus to clients: the ABCs of acquisitive reorganizations.
- Operating a QSub.
- Associated-property rule regulation held invalid.
- Contributions increase shareholders' S corporation basis.