Vol. 44 No. 2, February - February 2013
Index
- Prop. regs. govern 3.8% net investment income tax.
- IRS issues guidance on 0.9% additional Medicare tax.
- Debt vs. equity in the Tax Court.
- IRS allows sec. 338(h) (10) election made during spinoff of selling corporation.
- Personal goodwill, purchase agreements, and covenants not to compete.
- Proactive elections to mitigate sec. 382 applicability.
- R&D tax credit update: recent court decisions shed light on key issues.
- Tax treatment when employees surrender paid time off to benefit others.
- Effective date amended for temporary repair regulations.
- Establishing the 'fact of the liability' for bonus compensation.
- Trends in sales and use tax for remote sellers.
- Current developments in partners and partnerships.
- Activity grouping: the impact of recent developments.
- Formula clauses: adjusting property transfers to eliminate tax.
- Tax practice responsibilities: establishing an ethical culture in a tax practice.
- Campus to clients: enhance tax courses with documentaries, news segments, and other nonfiction video resources.
- Determining a member's participation in LLC activities.
- Payments to taxpayer held to be compensation, not distributions.
- IRS not allowed to reclassify passive activity income.