Vol. 34 No. 10, October 2003
Index
- OIC user fee.
- Sale of stock options to a related person: listed transaction.
- AICPA estate planning webcasts!(News Notes)
- Help for sod and nursery farms.
- Worth repeating: small corporations are exempt from AMT.
- Form 6765 and the R&D credit.
- Luxury automobile exclusion regs.
- Post-JGTRRA bonus depreciation.
- Low interest rates? Move wealth downstream.
- The global settlement and tax deductibility of fines and penalties.
- What is reasonable compensation?
- Post-JGTRRA AMT planning.
- Prior closing agreement subject to innocent spouse provisions.
- Tax payments by passthrough entities for nonresident owners.
- WorldCom's NOL plans extinguished?
- A practical guide to Sarbanes-Oxley.
- The private investment partnership - investor, trader or dealer?
- Current developments.
- NQSO strategies - avoiding past mistakes.
- The "new" IRS audits.
- Administrative appeal rights in innocent spouse cases.
- Common pitfalls in information reporting.
- Avoiding tax on liquidating distributions of partnership property through timing of distributions.
- Insurance agency termination payments were ordinary income.
- Owners of multiple residences lose principal residence exclusion.