Vol. 45 No. 8, August - August 2014
Index
- Will Rev. Rul. 2014-15 expand the use of captive insurance companies?
- DINGs, DAPTs, and tax planning with self-settled trusts.
- Removing capital gains from trusts.
- Tax planning opportunities with BAPTs.
- Canadians' immigration to the U.S.: taxes coming and going if not planned properly.
- Application of interest charge for installment sale obligations.
- Proposed disguised-sale regs. offer clarification and issues for real estate.
- Watch out for California's late-filing penalty for LLCS investing in LLCS.
- 2014 tax software survey.
- Final sec. 67(e) regulations: the end of a long journey.
- Are severance payments subject to FICA?
- Practitioners' responsibilities in complying with records requests.
- The model tax curriculum: 2014 revisions provide a valuable tool for accounting programs.
- Using a buy/sell agreement to restrict transfers of partnership interests.
- Inherited IRA is included in bankruptcy estate.
- Fifth Circuit affirms Tax Court's valuation of facade easement.