Vol. 43 No. 2, February 2012
Index
- Prop. regs. require NUBIG and NUBIL redetermination for consolidated Sec. 382 purposes.
- Final "hot stock" regs, and Dunn Trust.
- Proposed Sec. 382 regs. simplify small shareholder treatment.
- Losses related to an insolvent corporation.
- Increased focus on and potential ramifications of R&E expenditures.
- IRS launches worker classification settlement program.
- Tax Court rules notice not required for Crummey powers.
- The dual consolidated loss quandary.
- Invalid Sec. 754 elections: some observations.
- States battle for R&D investment by enhancing tax incentives.
- Different states 'approaches on sales tax treatment of "deal of the day" instruments.
- Proposed regs. relating to the retail-inventory method.
- Fourth Circuit rejects retroactive accounting method change.
- Timing considerations of discharging taxes in a Chapter 7 bankruptcy.
- Current developments in partners and partnerships.
- Tax planning opportunities for funding an IRA.
- Tax practice responsibilities: Circular 230: its day-to-day impact on tax practices.
- Campus to clients: integrating Circular 230 into the tax curriculum.
- Case study: determining the LLC's required year.
- Exercise of stock options results in taxable income and compensation deduction.
- IRS nonacquiesces to Tax Court fraud holding.