Vol. 42 No. 11, November - November 2011
Index
- Form 990 changes implemented in final regs.
- Patent Reform Act stops new tax strategy patents.
- Final regs. issued on reportable transaction penalties.
- Updated guidance on the determination of basis of stock in transferred basis transactions.
- International students and the American opportunity tax credit.
- Revisiting the new markets tax credit.
- The codified economic substance doctrine and related penalties.
- Employers immune from suit for complying with IRS levy.
- Offers in compromise and the consideration of dissipated assets.
- IRS revamps lien procedures to help struggling taxpayers.
- California changes combined reporting for assignment of combined group sales.
- California's click-through nexus law.
- Software and California sales and use tax.
- Deferral of income from sale of gift cards.
- Current developments in employee benefits and pensions.
- 100% bonus depreciation and the corporate election to increase the minimum tax credit limitation.
- Current developments in S corporations.
- Tax practice responsibilities: conflicts of interest: IRS rules differ from AICPA professional standards.
- Campus to clients: creating slides for effective presentations: tips from the pros.
- Casestudy: keeping alimony from being reclassified as nondeductible payments.
- Tax trends: preparing and filing form 8939.