Vol. 36 No. 2, February 2005
Index
- Extended moratorium on internet taxes.
- GST: Predeceased Parent Rule and Deemed Allocation Prop. Regs.
- 2005 inflation adjustments.
- FASB proposed guidance on the AJCA.
- Is it still the alternative minimum tax?
- Company planes: the AJCA extends bonus depreciation, but grounds Sutherland lumber.
- Nonqualified deferred compensation plans: new rules under the AJCA.
- "You're only as good as your last piece of advice.".
- FTC baskets reduced to two.
- Interest expense allocation and apportionment options for FTC calculations.
- New repatriation dividend deduction.
- Supercharged FTCs.
- Clergy housing allowances: IRS loses battle, wins war.
- New reportable transaction guidance.
- The AJCA changes many REIT rules.
- Addendum.
- Tax benefits for military personnel.
- Significant individual provisions of the AJCA.
- WFTRA's individual income tax provisions.
- Current developments.
- TEC initiatives.
- Help wanted: tax and accounting educators.
- Corporate contributions to partnerships owned by shareholders.
- HRAs for former employees.
- IRS releases 2004 guidelines for "adequate disclosure".