Vol. 42 No. 4, April 2011
Index
- Electing to treat musical works as capital assets.
- Noncompete covenants in mergers and acquisitions: compensation or capital gain?
- A trap for the unwary in the COI regs.
- One-year extension of the ARRA grant for Specified Energy Property.
- The estate tax dilemma: protecting the interest expense deduction on estate loans.
- Tax Court uses cost-to-partition approach to value fractional interest discount.
- Disclosure of nonincome tax contingencies under ASC 450 for not-for-profit entities.
- The Education, Jobs, and Medicaid Assistance Act of 2010.
- Did Canal Corp. sink the leveraged partnership transaction?
- Form 5471 Penalties.
- Target allocations.
- Capital construction funds: sec. 7518.
- The emergence of factor presence nexus standards.
- Prop. Regs, on sales-based royalties and vendor allowances.
- Reporting uncertain tax positions.
- Current corporate income tax developments.
- Increased opportunities for sec. 338(h) (10) elections.
- Retirement plans, IRAs, and annuities: avoiding the early distribution penalty.
- DCCurrents: IRS refocuses large business operations, highlights international and global high-wealth cases.
- Death and taxes: executors beware.
- Offshore voluntary disclosure initiative.
- The need for increased due diligence in filing extensions.
- 90-day letter does not start if mail is undeliverable, rules one court.
- IRS correspondence examinations.
- CaseStudy: distributing property to S corporation shareholders.
- Contribution deduction denied for gifts to family public charity.
- Split widens as courts hold basis overstatement is not income omission.