Vol. 44 No. 3, March - March 2013
Index
- Proposed regs. issued on large employer health coverage shared-responsibility provisions.
- Rules on use, disclosure of taxpayer information finalized.
- IRS releases final regulations and interim guidance on medical device excise tax.
- The challenge of contributing off-spec food to charity.
- Partners' income allocations and the new net investment income tax.
- The complexities of calculating the accuracy-related penalty.
- First Circuit breathes new life into facade easement deductions.
- Cross-border taxation.
- Tax provisions in the Fiscal Cliff Act.
- Developments in individual taxation.
- Alternative apportionment: fairness is not the only factor.
- Firing clients can be good for business.
- Personal financial planning: background and methods of integrative tax practice.
- Planning for charitable contribution limitations.
- Tax Court denies investment interest deduction.
- Software license held to be intangible property right.