TaxClinic
Practical
Advice
on Current Issues
.
Editor:
Jerry L. Lerman, CPA
Managing Director
American Express Tax and Business Services Inc.
New York, NY
Corporations
& Shareholders
Merger of Target into
Acquiring Corporation's SMLLC Is an A Reorganization
PSCs—Beware of
Unreasonable Compensation
Estates,
Trusts & Gifts
Inadequate Disclosure of Gifts
of Closely Held Business Interests
Sec. 2036 and FLPs
Gains
& Losses
Personal Guaranty
Does Not Preclude Gain Recognition on Transferred
Liabilities
Procedure
& Administration
Eighth Circuit Reverses Tax
Court on Burden of Proof
IRS Audit Initiatives
Ninth Circuit Overturns
Earlier Holding on Refund Limits
S
Corporations
ESOP Ownership of S
Corporations: Good Use or Bad Abuse?
State
& Local Taxes
Massachusetts Uses
LLP Structure to Avoid MBT Problems
If you would like
additional information about these items, contact Mr.
Lerman at jerry.l.lerman@aexp.com.
Unless otherwise indicated,
contributors are members of or associated with American Express Tax and
Business Services Inc.
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