Vol. 45 No. 4, April - April 2014
Index
- Structuring minority interest acquisitions with a step-up in basis: sec. 1239 and beyond.
- Ellis, the case of a misdirected IRA.
- Case law opens options for trusts looking to minimize state income taxes.
- The mechanics of decanting.
- Coordinating charitable trusts and private foundations for the business owner: complying with UBIT and self-dealing rules.
- Bringing clarity to fuel excise taxes and credits.
- Cancellation of debt income for debtor subsidiary corporations.
- Foreign corporations: procedures and pitfalls in adopting and changing methods of accounting for purposes of determining E&P.
- Sec. 355 and REITs: opportunities for owner-occupied real estate.
- Impact of sec. 1411 on S corporations and their shareholders.
- State tax tribunals: is taxpayer representation by CPAs a potential independence problem?
- Major developments in cost segregation.
- Americans living abroad and the net investment income tax.
- Contributed property in the hands of a partnership.