Vol. 43 No. 4, April 2012
Index
- PTIN prop. regs, for supervised nonsigning and non-1040 preparers.
- Regs, on foreign tax credit splitter arrangements.
- FATCA prop. regs.
- How acquired target corporations can avoid denial of extension requests.
- Flexibility for intragroup restructuring and asset transfers.
- Double-tax trap in a sec. 338(h) (10) transaction.
- Lack of gross receipts does not preclude taxpayers from claiming R&D credit.
- Important lessons regarding valuation issues.
- Estate planning for international clients.
- Timing of deduction for bonus accruals under pooled arrangements.
- Potential pitfall associated with reorganizations involving Chinese subsidiaries.
- Limited partners and material participation: a tax planning opportunity.
- Supreme Court considers regulatory preference issue.
- Overview of IRS pre-Appeals alternative dispute resolution methods.
- Partially taxable asset acquisitions from S corporations.
- Ethical considerations in reporting use taxes on state income tax returns.
- IRS issues prop. regs, on retail-inventory method.
- Transfers to skip trusts in 2010: not necessarily free from GST tax.
- Community property rules and registered domestic partners.
- The evolution of sales tax nexus expansion laws.
- DC currents: the RPO, OPR, and circular 230.
- Allowable political activities and reporting requirements for tax-exempt entities.
- Securities fraud and the theft-loss deduction.
- FATCA adds layer of complexity, penalty exposure to offshore asset reporting.
- Cost-basis reporting, the new schedule D, and form 8949.
- Obtaining a waiver of an invalid S election.
- Estimated amount of state income tax claim not deductible on estate tax return.
- Mail-order book seller has nexus with state.