Vol. 46 No. 5, May - May 2015
Index
- Support for corporate structure under state corporate practice of medicine rules.
- Final regulations for tax-exempt hospitals.
- The principal tax-avoidance purpose: a poison pill for inversions?
- Reports of the double Irish's death are greatly exaggerated.
- CCA affects taxpayer's ability to qualify as a real estate professional.
- Tax considerations for cancellation-of-debt income.
- Making a valid sec. 754 election following a transfer of a partnership interest.
- IRS provides safe-harbor methods of accounting to cable system operators.
- Accounting for income tax implications of the tangible property regs.
- IRS modifies rules for filing accounting method changes and procedures for taxpayers under examination.
- FATCA: a new world of terminology and compliance.
- IRS modifies guidance on distressed debt held by REITs.
- Supervisory obligations under Circular 230.
- The VITA program: vital to communities, campuses, students, and employers.
- Considering alternatives to liquidation: in many situations, there are alternatives to liquidation that will better meet the objectives of the corporation's shareholders.
- Refunds of state credits are includible in income.
- Supreme Court holds challenge to Colorado reporting requirements can go forward.