Vol. 46 No. 6, June - June 2015
Index
- IRS applies option rule to find covered transaction for 50% or less stock acquisition.
- Problems that arise when individuals on overseas assignments participate in U.S. qualified plans.
- Indirect taxes in India: time for reform?
- Service-related earnouts: contingent purchase price vs. compensation.
- Rescission doctrine provides opportunity for tax do-overs.
- Evolving trends in captive insurance.
- Are alternative investments worth their SALT for tax-exempt organizations?
- Crowdfunding contributions and state sales and use taxes.
- Developments on Missouri's sales tax exemption for manufacturing.
- New procedures for obtaining IRS consent for voluntary accounting method changes.
- BEPS country-by-country reporting: the practical impact for corporate tax departments.
- Tax considerations for ministers.
- Sales and use taxes in a digital economy.
- Tax practice management: more than just words.
- Longer lifespans strengthen case for Roth conversions.
- Reporting information regarding LLCs' passive activities.
- Former shareholders held liable for corporate tax debt.
- Gifts to trust qualify for annual exclusion.