Vol. 36 No. 5, May 2005
Index
- E-filing requirements.
- Nonprofit organization reform.
- SILO legislation.
- "Exchange of net value" requirement.
- AICPA proposed business valuation standards exposed for public comment.
- Intangibles capitalization.
- Social Security white paper.
- Tax contingency reporting.
- The AJCA's FAS No. 109 implications.
- Brotherly stock sale caused an ownership change.
- Expansion of A reorg. provisions.
- FLPs and the indirect gift trap.
- Lack of entitlement to current income doomed marital deduction.
- All eyes on the nonprofit community.
- T&E substantiation.
- Not all transfer-pricing rules are created equal.
- Accounting for income taxes in the post-SOA world.
- Seller's continuing ties to S corp. did not disqualify redemption treatment.
- Should VoIP be taxed?
- Tax planning for land preparation costs.
- Final regs. define "income" under sec. 643.
- Deducting related-party interest and intangible expenses.
- TEC initiatives.
- How to incorporate tax reform into tax courses.
- Using stock bonuses to transfer control.
- Disability pay not in the nature of workers' compensation.
- Tax court may not exclude special trial judge report from record on appeal.