Vol. 41 No. 2, February 2010

Index

• Final regs. update rules on paying tax in installments.
• Proposed Regs. on basis reporting by brokers.
• Parent's payment on behalf of subsidiary.
• Definition of supplies clarified for purpose of R&D credit.
• Payment of annuity with appreciated property by grantor charitable lead annuity trust.
• Sec. 199 deduction and government contractors.
• Treatment of prior-period expenses under Sec. 199.
• Unexpected tax consequences of buying employer stock with loan proceeds.
• Employers face new IRS reporting requirements for ISOs and ESPPs.
• IRS initiatives could change compliance landscape in 2010.
• The recent growth of mandatory unitary combined reporting.
• The blurred line between production and handling costs.
• A practitioner's guide to the taxation of telecommuting.
• Inclusion of certain trusts in a decedent's gross estate under Sec. 2036.
• Current developments in partners and partnerships.
• Sec. 475 mark-to-market election: what every tax practitioner should know.
• AICPA tax standards strengthened.
• Life settlements.
• Reel life in the tax classroom: learning through movies.
• Gifts of LLC interests.
• IRS's calculation of buy-in payment held unreasonable.
• Bonuses ruled deductible in year paid.