Vol. 40 No. 11, November 2009
Index
- COD information reporting rules finalized.
- Electing to accelerate AMT and research credits in lieu of bonus depreciation.
- New rules seek to clarify allocation and reporting of mortgage insurance premiums.
- Small tax-exempt organization e-postcard requirements finalized.
- Proposed procedures for simplifying employer-provided cell phone substantiation rules.
- FBAR extended for certain persons.
- Treatment of foreign currency option gains.
- U.S.-source FDAP income compliance designated as Tier 1 issue.
- Tax treatment of employment-related judgments and settlements.
- Dependency exemption for divorced or separated parents.
- LLCs, LLPs, and the passive loss rules.
- Aggregating activities to avoid the hobby loss rules.
- Current developments in employee benefits and pensions.
- Determining basis in tax-free acquisitions.
- Current developments in S corporations.
- DC currents: tax practitioners face increasing regulation.
- Campus to clients: CPA exam aligns with model tax curriculum.
- Deducting donated services and out-of-pocket expenses.
- Third-party tax opinion letters held by IRS are not discoverable.
- Res judicata does not bar taxpayer from claiming NOL carrybacks.