No. 55-12, December 2024
Index
- Application of Sec. 72(e) to annuity advisory fees.
- Burden of proof: The shoebox method and 9-martini lunch.
- California Supreme Court lets stand sales tax on the full price of cellphones bundled with a service plan. (Bekkerman v. California Department of Tax & Fee Administration)
- Changing domicile from a high-tax state to a low-tax state.
- Creating a more efficient firm: Best practices, offshoring, and preparing for a successful season.
- Dealing with sales between related persons.
- Economic substance doctrine and related-party partnership transactions. (TAX CLINICPARTNERS & PARTNERSHIPS)
- Employee retention credit updates. (TAX CLINICCREDITS AGAINST TAX)
- Life insurance proceeds not includible in estate.
- No automatic stay in whistleblower case. (COLUMNTAX TRENDS)
- Planning opportunities: Sec. 179 expensing vs. bonus depreciation. (Internal Revenue Code)
- State voluntary disclosure programs: A practice guide.
- Surprisingly taxable partnership distributions.
- Tax planning for physicians.
- The Inflation Reduction Act's prevailing wage and apprenticeship requirements.