Vol. 46 No. 9, September - September 2015
Index
- Supreme Court allows premium tax credits in federal exchanges.
- Trade Preferences Act amends the Tax Code.
- IRS prohibits corporations from circumventing gain on appreciated property using partnerships.
- Proposed regulations govern special savings accounts for the disabled.
- Dealing with ISOs and disqualifying dispositions in reorganizations.
- Reporting depreciation when trusts own business entities.
- Constructive receipt traps for paid-time-off plans.
- Deducting expenses for sporting events under an accountable plan.
- Foreign tax credit: when is it too late to change your mind?
- Statute of limitation for tax carryovers.
- Navigating today's IRS examination with fast track settlement.
- Directions in individual taxation.
- Recent developments in estate planning.
- State taxation of financial institutions: a multidimensional landscape; businesses that could be considered "financial institutions" must be aware that many states have adopted broad economic nexus provisions.
- Attracting and motivating seasonal staff: take these steps to nurture a loyal and productive base of seasonal workers.
- Advising clients in later-life divorce: the rise in "gray" divorces makes CPAs' advice and talents more critical than ever to the process of dividing retirement assets.
- Handling potentially misclassified workers: a business can take these steps to strengthen its position that it is properly classifying workers as employees or independent contractors and minimize risk.
- Sterling Plan yields tarnished tax results.
- Money can't buy love, but it can keep you out of prison.