Vol. 41 No. 9, September 2010
Index
- Act provides temporary funding relief for pension plans.
- IRS proposes PTIN fees.
- Sec. 382 and the hold constant principle.
- Leaving retirement benefits to trusts: pitfalls for the unwary.
- Deducting success-based financial advisory fees.
- Focus on tax avoidance leads to changes in foreign reporting requirements.
- Extended NOL carrybacks and the AMT.
- Suspension of applicable high-yield discount obligation regime for 2010.
- Health care legislation requires new planning strategies.
- QSubs included in definition of S Corp. for purposes of Sec. 291(a) (3).
- The challenges of state transfer pricing.
- Royalty payments not subject to capitalization under Sec. 263A.
- Transfer pricing: controlled services transactions.
- Taxation of LLC members as general partners.
- Tax treatment of expenses incurred by individuals temporarily out of work.
- The new health care law and the Medicare Part D retiree drug subsidy.
- Significant recent developments in estate planning.
- State & local taxes: income apportionment and allocation after Mead.
- Tax practice management: CPA conflicts of interest.
- Case study: avoiding the below-market rules on corporation/shareholder loans.
- Taxpayer denied exclusion for gain on the sale of a principal residence.
- Tax lien attached to property transferred in divorce.