Vol. 46 No. 8, August - August 2015
Index
- Deemed dividends on convertible debt under sec. 305(c).
- UBTI reporting requirements for partnerships and S corporations.
- Sec. 962 to the rescue.
- U.S. tax implications of alimony payments to U.S. nonresidents.
- Navigating the murky Medicare tax waters for small business owners.
- Special care needed in dealing with statute of limitation issues for TEFRA partnerships.
- Asset protection planning legacy trusts: Ohio's new model law.
- Tax increment financing: the developer's tax issues.
- Supreme Court decides Maryland's personal income tax scheme violates the "dormant" commerce clause.
- Ohio Supreme Court rules in favor of nonresident athletes against City of Cleveland.
- The interaction between sec. 179 and the repair regs.
- 2015 tax software survey.
- The threat of parallel investigations: when civil isn't civil.
- Voluntary tax practice reviews.
- Government tax treasures: legislatures, governmental agencies, and the Tax Court generate a trove of free resources for teaching tax principles and provisions.
- Accounting for the death of a partner: a partner's death raises several tax issues that practitioners should be aware of when doing pre- and postmortem planning for partners and partnerships.