Vol. 41 No. 12, December 2010
Index
- Small Business Jobs and tax bill enacted.
- Final regs. on stock basis reporting requirements.
- Elections to direct credit card rebates to qualified charities.
- Reorganizations and tax attribute survival.
- Planning for the new Medicare taxes.
- GRATs in 2010: still a viable estate and gift tax planning option.
- Qualified sponsorship payments and advertising income: analyzing unrelated business taxable income.
- Deepwater Horizon and Sec. 162.
- Grouping rental real estate activities under Regs. Secs. 1.469-4 and 1.469-9.
- Remodel or rebuild? How the decision could affect the Sec. 121 exclusion.
- Elections available to S corporations with significant ownership changes.
- Massachusetts passes Economic Development Act.
- Current developments in employee benefits and pensions.
- The HIRE Act of 2010.
- Classification as a statutory employee.
- S Corporations with earnings and profits.
- Current trends in sales and use tax: click-through nexus and information-reporting requirements.
- Tax professionals: making the difference.
- Increasing passive activity loss deductions with self-charged interest.
- Payments under forbearance agreements held partially deductible.
- IRS gives limited guidance on economic substance.