Vol. 45 No. 3, March - March 2014
Index
- Final regs. govern sales-based royalties and vendor allowances.
- Income derived through fiscally transparent entities: practical issues and unintended consequences.
- Form 1099-B and the new adjusted tax basis and sales proceeds reporting rules for brokers.
- IRS disallows write-off of startup and organizational costs in a technical termination.
- New mandatory IDR enforcement procedures for LB&I examinations.
- Individual taxation: digest of recent developments.
- Maintaining single taxation: sec. 336(e) and S corporations.
- Condemnation of pipeline easements: the landowner's perspective.
- State trust and estate income tax return checklist.
- Considerations for filing composite tax returns.
- A new road map for CPAs' professional conduct when providing PFP services.
- Computing the charitable tax deduction for a charitable remainder trust.
- Earnout restriction causes substantial risk of forfeiture.
- Taxpayer did not have fraudulent intent.