Vol. 46 No. 12, December - December 2015
Index
- Long-term tax benefits of the partial disposition election.
- New information-reporting requirements for employers under the Affordable Care Act.
- DOL issues guidance concerning misclassification of employees and independent contractors.
- Consider combining the tax benefits of a preferred family limited partnership with a GRAT.
- Tax planning insights for foreign work assignments.
- Assisting clients with tax-related identity theft.
- Capital construction funds program offers unique funding opportunity for marine fleet owners.
- Applying the tangible property regulations for tax year 2015.
- The sec. 461 all-events test: timing for deducting accrued warranty claims.
- An alternate route to an IPO: up-C partnership tax considerations.
- The increasing compliance burden of economic nexus.
- Training seasonal staff.
- Planning for cash flows in retirement.
- Calculating basis in debt.
- Casual lender not allowed bad debt deduction.
- Fifth Circuit: 'taxpayer' means a person who pays tax.