Vol. 43 No. 9, September 2012
Index
- Estate exclusion portability election Regs. issued.
- S corporation shareholder basis from bona fide indebtedness.
- What's new with the new markets tax credit?
- Deductibility of LEED certification costs.
- Temporary regulations create new applications for cost-segregation studies.
- Guidance on foreign tax credit splitter transactions.
- New foreign asset reporting rules.
- Corporate financing companies: treatment of losses.
- Deducting losses on worthless investment securities.
- A cautious approach to Sec. 163(I) in common private-equity lending.
- REITs may treat money market funds as a cash item.
- The codified economic-substance doctrine and captive insurance companies.
- A practical approach to sales taxes in the cloud.
- Successor liability for state income and franchise taxes.
- Recent developments in estate planning.
- Investors' dilemma on purchasing distressed obligations.
- Santa Clara Valley Housing Group: an S corporation abusive tax shelter.
- State taxation of trusts: credit for taxes paid to other states.
- Helping associates achieve work/life balance.
- What can one line do for you?
- Determining tax consequences of corporate liquidation to the shareholders.
- No deduction for donating right to burn house.
- Supreme Court rules in local tax refund refusal case.
- Tax Court petition suspends limitation period.