Vol. 44 No. 10, October 2013
Index
- R&D tax credits for food and beverage companies.
- Foreign Account Tax Compliance Act update.
- Qualified small business stock: an opportunity for tech startups.
- States increase enforcement of unclaimed property laws.
- Sec. 754 and ground leases.
- IRS tightens penalty relief.
- Chief counsel disregards indemnification agreements under anti-abuse rules in transactions that result in disguised sales.
- Debt and proving basis in flowthrough entities.
- Sec. 179 deduction limitation applied to S corps. in a controlled group.
- Earnings and profits computation case study.
- Current developments in S Corporations.
- Recent developments in estate planning.
- 'At least you still have your identity'.
- FATCA withholding on payments to nonfinancial foreign entities: a broad new requirement.
- CPAs and privileged communications.
- IRS tackles inefficiency in its examinations of large taxpayers.
- Excluding part of the gain from the sale of a residence.
- Taxpayer in trade or business of being a 'private attorney general'.
- Foreign citizen denied refund of erroneously withheld taxes.