Vol. 36 No. 10, October 2005
Index
- Capital gain compliance.
- Hurricane Katrina.
- Roth Sec. 401(k) prop. reg. comments.
- Energy-efficient buildings.
- FLPs and Sec. 2036(a).
- Tax work by auditors.
- Common Schedule M-1 adjustments.
- Providing plan administrative services results in potential liability.
- Stock-based compensation reporting issues.
- Dyslexia program tuition was a deductible medical expense.
- Horse owners and Sec. 183 challenges.
- Determining qualifying construction-related gross receipts under sec. 199.
- Equipment leasing losses were not passive.
- Lessee construction allowances.
- Planning opportunities for the sale of appreciated, dual-use property under Rev. Proc. 2005-14.
- Securing capital gains on development property.
- Reasonable compensation and SE taxes.
- Substance-over-form doctrine in multistate taxation.
- FASB exposure draft on uncertain tax positions.
- Should taxes be included in damage calculations?
- Chief tax officer reporting structures.
- Current developments.
- Partnership interest for services regs. offer estate planners a "bona fide" solution.
- Digest of recent IRS initiatives and realignments.
- Circular 230: new rules on written tax advice.
- SE tax of LLC members.
- Accountants World.
- State and local government on the Net.
- Tax information for tax professionals.
- Tax resources on the Web.
- TaxAlmanac.
- THOMAS legislative information on the internet.
- Converting a sole proprietorship into an LLC.
- Self-constructed property eligible for simplified capitalization methods.
- Clarification.