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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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2004 AICPA