October

    The Tax Adviser October 2011 

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    Unrelated Business Income from Alternative Investments State Considerations

    Article This item outlines possible tax compliance issues that nonprofit organizations should consider, particularly the focus from state taxing jurisdictions on unrelated business income generated by alternative investments.
    Published on April 17, 2012

    Unrelated Business Income from Alternative Investments State Considerations

    Article This item outlines possible tax compliance issues that nonprofit organizations should consider, particularly the focus from state taxing jurisdictions on unrelated business income generated by alternative investments.
    Published on April 17, 2012

    Some Implications of 100% Bonus Depreciation

    Article This item discusses optimization of the 100% bonus depreciation deduction, highlighting some of its implications and peculiarities.
    Published on April 17, 2012

    Some Implications of 100% Bonus Depreciation

    Article This item discusses optimization of the 100% bonus depreciation deduction, highlighting some of its implications and peculiarities.
    Published on April 17, 2012

    At-Risk Limitation on Deducting an LLC Members Losses

    Article This column reviews the at-risk regulations, which are applied at the individual member level to losses passed through from an LLC, with a focus on determining what constitutes a separate activity, how to handle real estate activities, and aggregating at-risk activities.
    Published on April 17, 2012

    At-Risk Limitation on Deducting an LLC Members Losses

    Article This column reviews the at-risk regulations, which are applied at the individual member level to losses passed through from an LLC, with a focus on determining what constitutes a separate activity, how to handle real estate activities, and aggregating at-risk activities.
    Published on April 17, 2012

    Are Hedge Funds and Private Equity Funds Foreign Financial Accounts

    Article This item discusses whether investments in or management of hedge funds and private equity funds should be included within the scope of the FBAR filing requirements.
    Published on April 17, 2012

    Are Hedge Funds and Private Equity Funds Foreign Financial Accounts

    Article This item discusses whether investments in or management of hedge funds and private equity funds should be included within the scope of the FBAR filing requirements.
    Published on April 17, 2012

    Passive Foreign Investment Companies

    Article This item assesses various planning alternatives that may help U.S. taxpayers avoid the negative aspects of the PFIC regime, including qualifying electing funds, mark-to-market elections, and various planning strategy options.
    Published on April 17, 2012

    Passive Foreign Investment Companies

    Article This item assesses various planning alternatives that may help U.S. taxpayers avoid the negative aspects of the PFIC regime, including qualifying electing funds, mark-to-market elections, and various planning strategy options.
    Published on April 17, 2012

    Shareholder Loan Documentation

    Article This item explores the importance of paying attention to details and following document terms for shareholder loans.
    Published on April 17, 2012

    Shareholder Loan Documentation

    Article This item explores the importance of paying attention to details and following document terms for shareholder loans.
    Published on April 17, 2012

    Forgivable Loans in Employment Agreements

    Article The item examines the use of forgivable loans issued at the inception of employment, where the employee receives an upfront payment of cash and the related income arising from the forgiveness of such debt is recognized over the life of the obligation provided in the agreement.
    Published on April 17, 2012

    Forgivable Loans in Employment Agreements

    Article The item examines the use of forgivable loans issued at the inception of employment, where the employee receives an upfront payment of cash and the related income arising from the forgiveness of such debt is recognized over the life of the obligation provided in the agreement.
    Published on April 17, 2012

    Exchange of Shares in ISO Exercise

    Article Under Regs. Sec. 1.6045-1(d)(2), which requires that broker statements disclose securities’ adjusted basis beginning January 1, 2011, basis tracking of ISOs is more relevant than ever.
    Published on April 17, 2012

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