Vol. 39 No. 3, March 2008
Index
- Supreme Court holds investment advisory fees are subject to 2% floor.
- IRS issues rules on new preparer penalties.
- IRS to perform mandatory audits of foreign earnings repatriation.
- Final regs. govern release of taxpayer information by preparers.
- IRS develops new form for miclassified workers.
- Revisions to 2007 form 1120-F.
- Accounting for bonus compensation under the final corporate estimated tax regs.
- Mere execution of service of insurance contract does not satisfy all-events test.
- Accelerating FICA and FUTA tax deductions for vacation and bonus pay.
- The ongoing sec. 67(e) controversy and the new preparer penalties.
- REITs and taxable REIT subsidiaries potentially subject to PHC tax treatment.
- Commentary on the Canada-U.S. Tax Treaty's Fifth Protocol.
- Holding period and basis considerations of partnership conversions.
- CPAs at risk as government continues to attack abusive tax shelters.
- Current corporate income tax developments.
- Training in the modern tax practice.
- Bankruptcy and Insolvency Taxation, 3d ed.
- Electronic Commerce: Taxation and Planning.
- Practical Guide to Like-Kind Exchanges Under Code Section 1031, 2d ed.
- Tax Accounting in Mergers and Acquisitions.
- Taxation of Damage Awards and Settlement Payments, 3d ed.
- Deducting interest on qualified education loans.
- S Corporations' charitable contributions of appreciated property and shareholders' adjusted basis in S stock.
- Codification of the economic substance doctrine.