Table of Contents
December 2005
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Table of Contents December 2005 |
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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. |
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| Asterisks indicate items in the Tax Clinic department. | ||
| * | Should a Taxpayer Elect the Alternative Incremental Research Credit? | |
| Employee Benefits & Pensions | ||
| Retirement Plan COLAs | ||
| * | New for 2006: Roth 401(k)s | |
| * | Sec. 409A: Where Do Taxpayers Stand? | |
| * | Should Taxpayers Invest in the New Roth 401(k)? | |
| Current Developments (Part II) by Deborah Walker and Michael Haberman | ||
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New Regs. on Elections for Indirect Skips by Justin P. Ransome |
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| Equitable Apportionment of Estate Tax Deficiency | ||
| Gross Income | ||
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Accountable Plan Rules Denied Income Exclusion for Tool Reimbursements |
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| Sale of a Residence and Like-Kind Exchanges (Part II) by Kenneth N. Orbach and Steve Dilley | ||
| Procedure & Administration | ||
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Disregarded Entities’ Liability for Excise and Employment Taxes |
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| S Corporations | ||
| State & Local Taxes | ||
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Massachusetts Offers Dueling Standards for Employee/Contractor Status |
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Streamlined Sales Tax Up and Running—and Affecting Many Businesses |
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| Tax Policy | ||
| Author Index | ||
| Subject Index | ||
| Reader Survey | ||
