| 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. |
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Accounting Methods & Periods |
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The Bad-Debt Reserve: Opportunity for
Partial Current Deduction
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| Charitable
Contributions |
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Substantiation Rules for Charitable Gifts by Tim
Krumwiede and Larry Witner |
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Corporations & Shareholders |
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Planning Techniques to
Avoid the Reclassification of Shareholder Debt as Equity by Linda
Burilovich |
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| Employee Benefits & Pensions |
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Sec.
409A’s Application Deferred |
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Stock Options and SEC Section 16(b) |
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Estates, Trusts & Gifts |
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Form over Substance: District Court Denies
Split-Interest Charitable Deduction |
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Second Circuit Holds Trust Investment Advisory Fees Subject to 2% Floor |
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Foreign
Income & Taxpayers |
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Dual
Consolidated Losses |
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IRS Issues Additional Guidance on Sec.
7874 Inversions |
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The Post-TIPRA Foreign Earned Income and
Housing Exclusions for Individuals by Howard Godfrey and Neil A.J.
Sullivan |
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Gains &
Losses |
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Sale of Lottery Payments Produces Ordinary
Income |
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Gross
Income |
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Tax on Emotional Damages
Held Unconstitutional: How to Protect Clients in the Short Term |
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Individuals |
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AICPA Launches Financial Literacy Ad Campaign |
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IRA Distributions to
Charities |
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IRS Issues Guidance on Qualifying Child Tie-Breaking Rule |
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Service Clarifies Position
on Employer Payments to Relocation Service Companies |
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Practice
Management |
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Security Issues when Using Outside Networks |
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Procedure &
Administration |
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AICPA Requests PPA ’06 Technical Correction Suggestions |
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IVES Program |
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Late
Extension Waiver Was Valid |
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| S
Corporations |
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Determining Eligibility to Elect QSub
Status |
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Twist to a QSST Presents a Trap |
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| State
& Local Taxes |
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Streamlined Sales Tax: Debate Continues on MPU Purchases and the Digital
Goods Definition |
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The Future of E-Commerce Tax Liability |
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Reader Survey |
