TaxClinic
Practical
Advice
on Current Issues
.
Editor:
Michael D.
Koppel, CPA
Partner
Gray, Gray & Gray, LLP
CPAmerica International
Westwood, MA
IN THIS
DEPARTMENT
Depreciation
Defining depreciation limits on qualified
non-personal-use trucks and vans
Estates, Trusts &
Gifts
Estate planning with pensions
Good news for surviving spouses with pre-1977
property
Lessons of Thompson and Kimbell
Prop. regs. on predeceased parent rule
Gains & Losses
Capital gain on development property
Individuals
Deductibility of retirement community fees
Federal tax implications of same-sex marriage
S
Corporations
S corporation passive income
S corporations, CGES and Sec. 179
State & Local
Taxes
Tax implications for Massachusetts same-sex
marriages
If you would like additional
information about these items, contact Mr. Koppel at (617) 4821100 or
mkoppel@gggcpas.com.
Unless otherwise indicated, contributors are associated with
CPAmerica International.
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