Home Online Publications Online Issues TTA Home Table of Contents Search Feedback

Table of Contents
July
2006

Note: In accordance with IRS Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service, the information on this website is not intended or written to be used as, and cannot be used as or considered to be a “covered opinion” or other written tax advice, and should not be relied on for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute or other purposes.

Asterisks indicate items in the Tax Clinic department.
 

Accounting Methods & Periods

  *

TAM Links Scope of LIFO Election to LIFO Pooling Method

 
Charitable Returns
    Conservation Contribution Disallowed
 
Consolidated Returns
  * Are the New Loss Duplication Regulations Out of Date?
 
Corporations & Shareholders
  * Basis of Debt Obligations in Certain Transactions
  * Regulations Offer Flexibility in Meeting COI Requirement
 
Employee Benefits & Pensions
  * Funding Arrangements under Sec. 409A
  * New IRS Focus on Fringe Benefits
    Deferred Compensation for Executives under Sec. 409A (Part I) by Stuart R. Singer
 

Exempt Organizations

  * Election-Year Focus on Lobbying and Political Activities of Public Charities
 

Foreign Income & Taxpayers

* New U.S. Reporting Requirements for Foreign Multinationals
    International Provisions of TIPRA
    Tax Accounting Issues for Foreign Trusts (Part II) by Lawrence H. McNamara
    How Reduced Rates for Capital Gains and Qualified Dividends Affect the FTC by Thomas E. Vermeer, Phillip J. Korb and John S. Sigler
 

Gains & Losses

  * Caveat Emptor: Stock Acquisition CERT Limit on NOL Use
  * TAM Addresses Like-Kind Exchange of Intangibles
    Capital Loss Limits Apply to AMTI
 
Individuals
   

Tax Planning for Vacation Home Owners

 
Legislation
    TIPRA
 
Partners & Partnerships
  * Partner Loans: Traps for the Unwary
 
Personal Financial Planning
    Tax Advice or Investment Advice: Where Is the Line?
 
Practice & Procedures
    IRS Treats Protective Disclosures Inconsistently
    Government Ends Long-Distance Phone Excise Tax Dispute
    IRS Compliance Studies—Ensuring Fairness for All
 
Procedure & Administration
    IRS Guidance on AJCA Elections
  * Determining Number of Owners for Entity Classification Elections
  * IRS Treatment of Protective Refund Claims
  * Limits on Refunds for NOL Carrybacks
  * Pattern Evidence in Tax Shelter Litigation
 
Reader Survey

Back
2006 AICPA