Vol. 45 No. 5, May - May 2014
Index
- Final rules on substantial risk of forfeiture are released.
- How the sec. 1411 tax applies to CRTs and beneficiaries.
- Rev. Proc. 2014-18: automatic extension for qualifying estates to elect portability.
- Tangible property regs. de minimis safe-harbor election: frequently asked questions.
- Regs. define disregarded stock for purposes of sec. 7874 inversion transactions.
- A 21st century PFIC regime: must all working capital be passive?
- FBAR and FATCA compliance in the age of digital currencies.
- Sec. 752 recourse liabilities and related-party rules.
- Startup and organizational costs in a partnership technical termination.
- Captive insurance arrangement survives Tax Court scrutiny.
- The new fee on health insurers.
- Tax Court clarifies the all-events test for prepaid and accrued liabilities.
- Implications of IRS examination of accounting software data.
- Goodwill as part of a corporate asset sale.
- Retroactive tax planning after Windsor.
- Practical approaches to common conflicts of interest.
- Accounting for income tax: a student research project.
- Qualifying as a small business corporation for AMT purposes.
- Taxpayer is not a real estate professional.