| 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. |
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Accounting Methods & Periods |
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Is a Change in Characterization an
Accounting-Method Change? |
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Consolidated Returns |
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Professional Corporations:
To Be or Not to Be a Member of a Consolidated Group |
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Corporations & Shareholders |
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Applying the Rescission
Doctrine |
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Depreciation |
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GO Zone
Depreciation |
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Employee Benefits & Pensions |
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IRS Issues Final Rules on Nonqualified Deferred Compensation |
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Planning for Distributions of Employer Securities
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Estates, Trusts & Gifts |
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Teaching an Old Dog New Tricks: CRTs and UBTI
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Allocating
Partnership Depreciation between Trusts and Beneficiaries by Justin
P. Ransome |
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Nonspouse
Beneficiary Meets PPA ’06 Rollover Requirements |
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Foreign Income & Taxpayers |
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Hybrid Financing Structures |
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Increased Compliance Burden under New Sec.
987 Prop. Regs. |
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Out of the Ordinary: Capital Gain/Loss
from the Sale of a Foreign Currency-Denominated Debt Instrument |
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Choice of
Entity for Expansion of Operations into a Foreign Country by Howard
Godfrey, Jack M. Cathey and Robert Verzi |
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Gains & Losses |
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Rulings Relax Related-Party Exchange Rules |
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Gross Income |
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Sec. 199 Final Regs. Affect Online
Software and Advertising |
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Personal Financial Planning |
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When to Begin Receiving Social Security Benefits |
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Practice & Procedures |
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IRS Launches New Industry Issue Focus Strategy |
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Some Schedule K-1 Recipients Get Reportable Transaction Disclosure
Relief |
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IRS
Increases Correspondence Exam Coverage |
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The Power of Gifting |
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Procedure & Administration |
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Circular 230 Penalty |
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Allocating Advance Payments between Tax
and Interest |
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Taxpayer Liable for Taxes Misappropriated by Payroll Services Firm |
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Special Industries |
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Evolution of Commodity-Linked Investments
by Mutual Funds |
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Service-Warranty Companies—the Hybrid of the Insurance Industry by
Michelle Bertolini and Sharon S. Lassar |
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Special
Feature |
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Web Browsing |
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Reader Survey |
