Vol. 47 No. 12, December - December 2016
Index
- IRS rules govern disguised sales and allocations of partnership liabilities.
- Some internal-use software qualifies for research and development credit.
- Self-certification spells relief for late IRA rollovers.
- Why personal service corporations should care about the amount paid to shareholders.
- Tax planning opportunities for tax attributes and the decedent's final tax return.
- Permanent tax savings available through the use of an IC-DISC.
- The illiquid marital estate: navigating the division of marital residences and retirement accounts.
- Lump-sum distributions of employer stock present opportunities.
- Tax considerations for active duty military.
- New for 2016: changes to Form 1099-INT and Form 1099-OID.
- Unexpected change of accounting method.
- An update on foreign financial account reporting.
- Understanding qualified domestic trusts and portability.
- Unclaimed property: update from the front line.
- Keeping virtual tax teams connected.
- Tax planning for aging clients: medical expense deduction for home improvements.
- Avoiding conversion to the accrual accounting method by electing S status.
- Estate can take theft loss deduction related to Madoff Ponzi scheme.
- IRS agrees that mortgage interest deduction limit applies on per-taxpayer basis.