Vol. 40 No. 7, July 2009
Index
- Prop. regs. on graduated retained interests under Sec. 2036.
- Stock basis recovery in outbound sec. 304 transfers.
- Correcting employment tax errors.
- Sponsorships offer opportunities for nonprofits, corporations.
- Adopting or changing a foreign corporation's accounting method.
- Initial IRS guidance addressing EU cap-and-trade systems, subpart F rules.
- Revised Form 1120-F: practical issues and missed opportunities.
- U.S. tax effects of a foreign jurisdiction audit.
- Effect of debt recharacterization on worthless securities deductions.
- Should a company elect to defer cancellation of debt?
- Protecting refunds of certain overpaid deficiency interest.
- Deducting losses for defrauded investors.
- Expatriation and the new mark-to-market rules.
- Report of Foreign Bank and Financial Accounts: significant revisions and severe penalties.
- Clergy tax rules extend beyond churches.
- IRS issues optional SafeHarbor treatment for victims of Ponzi Schemes.
- Consent to extend the statute of limitation.
- Textron: a still uncertain future for tax accrual workpapers.
- The National Taxpayer Advocate's annual report to Congress.
- Estate planning while we sit, watch, and wait.
- Leasing business autos.
- Tax shelter transactions disregarded.
- Taxpayer not allowed to defer income on sale of partnership interest.