TaxClinic

Practical Advice
on Current Issues

Editor:
Michael D. Koppel, CPA
Partner
Gray, Gray & Gray, LLP
CPAmerica International
Westwood, MA

IN THIS DEPARTMENT
 

Accounting Methods & Periods

The bad-debt reserve: opportunity for partial current deduction

Employee Benefits & Pensions

Stock options and SEC Section 16(b)

Estates, Trusts & Gifts

Form over substance: district court denies split-interest charitable deduction

Foreign Income & Taxpayers

IRS issues additional guidance on Sec. 7874 inversions

Gross Income

Tax on emotional damages held unconstitutional: how to protect clients in the short term

Individuals

IRA distributions to charities

Service clarifies position on employer payments to relocation service companies

S Corporations

Twist to a QSST presents a trap

State & Local Taxes

The future of e-commerce tax liability

If you would like additional information about these items, contact Mr. Koppel at (781) 407-0300 or mkoppel@gggcpas.com.

Unless otherwise indicated, contributors are members of CPAmerica International.