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    Edges of Acceptable Tax Planning

    Article The 11th Circuit affirmed the application of section 1031(f)(4) to a like-kind exchange that was structured by a corporation to avoid the purposes of the related party rule of section 1031(f). Ocmulgee Fields, Inc. v. CIR, No. 967-07 (11th Cir. 8/13/2010), aff'g, 132 T.C. No. 6 (2009). After an earlier similar ruling
    Published on January 28, 2011

    Tax Planning for Elderly Clients

    Article With the rapid increase in the number of elderly clients, tax practitioners will need to become familiar with the special issues that affect tax compliance and planning for the elderly
    Published on May 02, 2010

    Tax Planning Opportunities With BAPTs

    Article A new tax planning idea that the authors of this item call a Business Asset Protection Trust (BAPT) creates a variety of income tax planning opportunities touching on international transfer pricing, S corporation...
    Published on July 31, 2014

    Tax Planning for the Use of TIPS at Retirement

    Article For some retirees, Treasury inflation-protected securities may be a valuable source of retirement income.
    Published on May 10, 2010

    Tax Planning with Single-Employer Qualified Plans

    Article This article discusses the rules of Sec. 404 regarding the ability to deduct contributions to single-employer qualified retirement plans. It explains required contributions, and respective limitations, for tax deductible contributions to qualified retirement plans and outlines the requirements related to the timing of plan contributions
    Published on May 10, 2010

    Tax Planning for Troubled Debt

    Article Today’s volatile real estate environment presents interesting opportunities for investors and developers to alter the terms of their debts in ways that may pay off if they can retain control of their projects.
    Published on January 28, 2011

    Tax Planning Opportunities for Funding an IRA

    Article This article explores various funding choices for IRAs and provides an approach or model by which the tax adviser can optimize the funding choice, given the taxpayer’s tax-related goals
    Published on August 24, 2012

    Nexus Update

    Article With the expansion of Internet use in businesses, it is now extremely uncommon for a state to incur an income tax liability in only one state. With the increase of service industries, state boundaries are blurring in the pursuit of business opportunities. With state budgets in precarious positions, legislators are...
    Published on January 28, 2011

    Retiree Tax Planning for Eligible Retirement Plans of Tax-Exempt Entities

    Article Most types of tax-exempt entities may establish unfunded eligible deferred compensation plans under Sec. 457, sometimes called “top-hat” plans because they are designed for members of management and highly compensated individuals...
    Published on August 24, 2012

    Estate Tax Planning for a U.S. Citizen with a Noncitizen Spouse

    Article Under current U.S. tax law, a U.S. citizen may transfer property to his or her U.S. citizen spouse without any tax consequence or limitation. However, a U.S. citizen married to...
    Published on January 28, 2011

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