Table of Contents
November 2006
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Table of Contents November 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 ªcovered opinionª 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. | ||
| Bankruptcy & Insolvency | ||
| Recognition of "Debt Modification Income" Following Consumer Bankruptcy Reform by James Parker and Claire Y. Nash | ||
| Corporations & Shareholders | ||
| * | Stock Warrants and Options: Compensation or Investment Sweetener? | |
| Employee Benefits & Pensions | ||
| Recouping Nondeductible Contributions to Traditional IRAs | ||
| The Pension Protection Act of 2006—a Comprehensive Reform Package by Deborah Walker and Stephen LaGarde | ||
| Exempt Organizations | ||
| * | Beware U.S. Tax Rules on Grants to Foreign Organizations | |
| * | E-Filing Requirements for Exempt Organizations | |
| * | Nonprofit Key Members’ Use of Apartment | |
| Expenses | ||
| * | Deductibility of Feasibility Studies | |
| * | Lessor of Truck Driver Employees Avoids 50% Limit on Per Diems | |
| Foreign Income & Taxpayers | ||
| * | New Subpart F Lookthrough Rules | |
| * | The Increased Costs of Working Abroad | |
| Individuals | ||
| * | Applying the Above-the-Line Deduction for Certain Legal Fees | |
| Days Worked to Pay Taxes | ||
| * | Education-Related Medical Expenses for Special-Needs Individuals | |
| Legislation | ||
| * | PPA ’06 Addresses More than Pensions | |
| Partners & Partnerships | ||
| Nonresident Partners’ Retirement Income | ||
| Practice & Procedures | ||
| Tax Section’s Strategic Plan | ||
| Procedure & Administration | ||
| CDP Hearing Procedures | ||
| Installment Agreement Fees | ||
| IRS Changes Procedures for Equitable Innocent Spouse Cases | ||
| * | IRS’s Collection Appeals Program | |
| Splitting Refunds among Accounts | ||
| S Corporations | ||
| Current Developments (Part II) by Hughlene Burton, Stewart S. Karlinsky and Kathleen Wright | ||
| Tax Education | ||
| Professional Committee Service—a Win-Win Strategy | ||
| Reader Survey | ||
