Vol. 37 No. 4, April 2006
Index
- Disregarded entities.
- Energy tax benefits for individuals.
- Rolling average cost inventory method.
- Revised schedule K-1 for Form 1041 for trusts and estates.
- Stock transfers to FLP and FLP interest transfers to donor's children are indirect gifts.
- Inventory trends: the "Wal-Mart" effect.
- Times Mirror - a reflection of the past.
- UNICAP controversy.
- Sec. 409A and stock options: a cause for concern?
- Energy-efficient commercial building deduction.
- Availability of the foreign earned income exclusion, FTCs and combat pay exclusion for U.S. government contractors.
- Check-the-box: not always the right answer for certain foreign corporations.
- ETI and IC-DISC export tax benefits for government contractors.
- Planning for the currency gap in dispositions of foreign subsidiaries.
- Navigating the AMT system.
- Now is the time to consider expanded LKE opportunities.
- Depository holding companies benefit from technical corrections act.
- Can your tax client (or you) go to jail?
- Treatment of community income for spouses living apart.
- Current corporate income tax developments.
- Fiduciary responsibility and opportunity.
- Changes to the interest suspension rules contained in the GO Zone Act.
- LMSB realigns key management personnel for greater efficiency.
- GO Zone Act provisions for hurricane victims.
- FindLaw.
- RIA tax and accounting news.
- Small business taxes & management.
- Tax Executives Institute (TEI).
- Tax guide for investors.
- Will Yancey's SALT directory.
- Liquidating a controlled C corporation subsidiary.
- Seventh circuit upholds regulation on interest paid to related foreign persons.
- Sale of lottery payments produces ordinary income.