Vol. 45 No. 7, July - July 2014
Index
- Unexpected consequences of changes in entity classifications.
- Sec. 351 control requirement: opportunities and pitfalls.
- Sec. 1059: adjusting more than basis.
- Charitable diversions: tax implications and tips for addressing them.
- Sec. 199 "benefits and burdens" analysis: key guidance.
- Country-by-country reporting: challenges and considerations.
- Filing protective claims following redetermination of foreign tax liability.
- Sec. 956 and subpart F inclusions, actual distributions, and previously taxed income.
- Understanding your clients' FBAR filing obligations and getting them in compliance.
- Caution: sec. 1234A may apply to an abandonment loss.
- When do sec. 6402 offsets trigger the refund limitation period?
- Real estate professionals: avoiding the passive activity loss rules.
- Like-kind exchange rules: continued evolution.
- Tax simplification: key to fighting tax return identity theft.
- IRS guidance shows risks to nonguarantor LLC members.
- Help for self-employed clients who owe taxes they cannot pay.
- 9100 relief: it may not be too late after all.
- Notice CP 89: this is not a bill.
- Planning with home-equity loans and mortgage refinancing.
- IRS cannot enforce summons.
- LLCs waived attorney-client privilege for opinion letters.