SubjectIndex
Accounting Methods & Periods
Accounting-method changes. Jul 07:370.
Automatic approval of accounting-period changes. Jan 07:6.
Cost-sharing arrangements. Apr 07:190.
FAS 109. May 07:256, Dec 07:708.
FIN 48. May 07:254.
Percentage-of-completion method. Sept 07:494.
Prepaid services. Aug 07:484.
Sec. 263A costs. Jun 07:310.
Charitable Contributions
Appraisal requirements, noncash charitable contributions. Jan 07:7.
Recordkeeping for payroll deductions. Mar 07:132.
Remainder interests. Nov 07:638.
Consolidated Returns
Dual consolidated losses. Aug 07:441, Sep 07:526, Oct 07:606.
Duplicate deductions or losses. Jan 07:28.
Excess loss accounts. Jan 07:29.
Late returns, avoiding. Jun 07:312.
Professional corporations. Jul 07:372.
Worthless stock deduction. Jun 07:313.
Corporations & Shareholders
Advantages of C corporations. Oct 07:617.
Allocation of consideration received. Jan 07:28.
Avoiding gain on receipt of corporate debt. Jan 07:56.
Basis determination in reorgs. Jan 07:28.
Basis shifting. Jan 07:30.
D reorgs.
stock distributions. May 07:257.
vs. triangular reorgs. May 07:252.
Economic substance doctrine. Jan 07:31.
F reorgs, S holding companies. Apr 07:195.
Incorporating partnerships and LLCs. Apr 07:193.
“Killer B” transactions. Jan 07:31.
Reporting changes. Jan 07:30.
Rescission doctrine. Jul 07:374.
Sec. 338(h)(10) election. Jan 07:28.
state rules. Mar 07:166.
Sec. 351 exchange debt. Jun 07:315.
Sec. 355
active-trade-or-business test. Jan 07:9, 26.
TIPRA changes. Jan 07:26.
Sec. 382 regs. on trust distributions. Feb 07:70.
Significant recent developments. Jan 07:26.
Statutory merger or consolidation. Jan 07:29.
Tax-free exchanges. Apr 07:191.
Transfers of personal goodwill. Dec 07:709.
Credits Against Tax
AMT minimum tax. Oct 07:579.
Biomass and Notice 2006-88. May 07:267.
Distressed communities. May 07:276.
Earned income. Dec 07:710.
Passive activity. Aug 07:482.
Research. Mar 07:134.
Work opportunity. Nov 07:639.
Depreciation
Class life. Dec 07:712.
GO Zone. Mar 07:137, Jul 07:369, Nov 07:644.
Intangible assets. Apr 07:212, May 07:284.
Lease termination payments. Nov 07:640.
MACRS and tax-free exchanges. May 07:253.
Method changes. May 07:258.
Placed-in-service dates. Nov 07:640.
Employee Benefits & Pensions
Automatic enrollment in Secs. 401(k) and 403(b) plans. Feb 07:72, Dec 07:746.
Cafeteria plans. Nov 07:687.
Contribution limits. Dec 07:745.
Current developments. Jan 07:40, Feb 07:106, Nov 07:682, Dec 07:738.
Deferred compensation, payroll tax. Jun 07:317.
Defined-contribution plans, distribution options. May 07:268, Jun 07:339.
Dependent defined. Feb 07:111.
Determination letter procedure. Dec 07:746.
Distributions of employer securities.Jul 07:419.
Employee Plans Compliance Resolution
System. Feb 07:108.
ESOPs
basis in S corporation. Sep 07:498.
dividend deductions. Feb 07:108.
FAB 2006-03. Sep 07:492.
Form 5500. Feb 07:110.
Fringe benefits. Feb 07:68.
Hardship distributions. Dec 07:743.
Health reimbursement accounts. Feb 07:111.
Health savings accounts. Nov 07:686.
Hybrid plans. Dec 07:744.
Leave-sharing plans. Feb 07:112.
Mortality tables. Dec 07:746.
Nonqualified deferred compensation. Jan 07:40, Jul 07:369, Sep 07:496, Oct 07:567, Nov 07:636.
Offshore trusts and deferred compensation. Jan 07:40.
Partial terminations. Dec 07:744.
Pension plan limits. Jan 07:44.
Pension Protection Act of 2006. Feb 07:72, Oct 07:566, Dec 07:743.
Phased retirement. Dec 07:738.
Roth 401(k)s. Feb 07:106, Dec 07:739.
Sec. 83. Jan 07:43, Apr 07:196, Oct 07:625.
Sec. 162(m). Jan 07:42, Nov 07:685.
Sec. 403(b) regulations. Dec 07:740.
Sec. 409(p) regulations. Dec 07:742.
Sec. 409A
closely held employers. Mar 07:158.
compliance suggestions. Nov 07:688.
regulations. Nov 07:682.
SERP shifts. Mar 07:139.
transition rules. Dec 07:746.
Sec. 411(d)(6) regulations. Dec 07:742.
Sec. 415 regulations. Dec 07:741.
Stock options. Jan 07:43, Apr 07:243, Aug 07:434.
Withdrawal penalties. Feb 07:108.
Employment Taxes
Payroll tax misappropriation. Jul 07:422.
QSubs and disregarded entities recognized. Nov 07:659.
Student FICA exception. Nov 07:698.
Estates, Trusts & Gifts
Administrative expenses. Apr 07:206, Jun 07:308, Oct 07:565, Nov 07:642.
Audits of estate and gift taxes. Aug 07:437.
Charitable remainder trusts. Jul 07:381, Sep 07:500, 518.
Defined-value gifts. Feb 07:86.
Estate inclusions. Sep 07:493.
FLPs, valuation discounts. Feb 07:124, Sep 07:519.
Form 706. Sep 07:525.
Gifting. Jul 07:415.
GSST regs. Feb 07:74, Sep 07:524.
Inflation adjustments. Sep 07:525.
Investment advice fees. Apr 07:206, Jun 07:308, Sep 07:524, Oct 07:565, Nov 07:642.
Life insurance. Sep 07:518.
Lottery prize payments. Sep 07:554.
Partnership depreciation. Jul 07:388.
Planning and compliance. Sep 07:518.
Private annuities. Jan 07:5, Sep 07:523, Dec 07:713.
QTIPs. Sep 07:523.
Rollover distribution from inherited IRA.Jul 07:421.
Valuation. Sep 07:520.
Valuation penalties. Sep 07:519.
Excise Taxes
QSubs and disregarded entities recognized. Nov 07:659.
Tax shelter excise tax. Feb 07:112, Mar 07:140.
Telephone excise tax refunds. Feb 07:68.
Exempt Organizations
Compliance and enforcement. Aug 07:439.
Debt-financed income. Oct 07:569.
Form 990. Sep 07:501.
Form 990-T, new disclosure requirements. May 07:259.
Tax primer for nonprofit volunteers. Mar 07:150.
Tax shelter excise tax. Mar 07:140.
Expenses
Aircraft. Oct 07:570, Nov 07:646, 685.
Child care. Feb 07:125, Nov 07:636.
Dependent care. Nov 07:636.
Energy-efficient commercial buildings. Apr 07:198.
Executory contracts. Jun 07:318.
GO zones. Nov 07:644.
Government settlement payments. Dec 07:726.
Home office. Nov 07:695.
Interest: See “Interest Income & Expense.”
Meals and travel
definition of North American Area.
Aug 07:441.
lodging. Aug 07:485.
meals and lodging for employees.
May 07:297.
per diems, auditor guidelines. Jun 07:357.
Medical. Oct 07:570.
Mileage rates. Jan 07:4.
Model home display. May 07:299.
Remediation. Oct 07:587.
Restaurant smallwares. Sep 07:552.
Sales tax. Mar 07:132.
Sec. 199. Apr 07:189, 199, Jul 07:382.
Sec. 212 start-up expenses. Mar 07:180.
Trust administration. Apr 07:206, Jun 07:308, Oct 07:565, Nov 07:642.
Foreign Income & Taxpayers
Branch profits tax. Nov 07:648.
China enterprise income tax. Dec 07:714.
Choice of entity in foreign expansions. Jul 07:394.
Dual consolidated losses. Aug 07:441, Sep 07:526, Oct 07:606.
FIRPTA. Nov 07:648.
Foreign currency-denominated debt instruments. Jul 07:377.
Form 1041NR. Sep 07:516.
Form 1120-F and Schedule M-3. Sep 07:493.
German REITs. May 07:261.
Housing cost exclusion. Dec 07:704.
Hybrid financing structures. Jul 07:375.
NRA examinations. Mar 07:143.
Offshore holding companies. Aug 07:462, Sep 07:536.
Portfolio interest. Sep 07:502.
Rental property. Nov 07:650.
RIC reporting, foreign-source income and foreign taxes paid. Jan 07:10.
Sec. 897. Nov 07:662.
Sec. 911. Jan 07:11.
Sec. 965. Aug 07:446.
Sec. 987 prop. regs. Jul 07:376.
Sec. 1446 withholding. Oct 07:572.
Substantial assistance. May 07:260,Nov 07:649.
Withholding, nonresident directors’ fees. May 07:263.
Gains & Losses
Exchanges for annuities. Jan 07:11.
Foreclosure of principal residence. Sep 07:507, Dec 07:714.
Gambling losses, basis. Jun 07:330.
Mark-to-market election. Feb. 07:76.
Market discount bonds. Oct 07:574.
Private annuities. Jan 07:5.
Related-party exchanges. Jul 07:378.
Sales of loans and notes receivable. Sep 07:503.
Sales of vacation homes. Oct. 07:574.
Undeveloped real estate. Sep 07:506.
Gross Income
Advance payment of trade discounts. Feb 07:78, 80, Nov 07:697.
Discharge of indebtedness income. Sep 07:507, Dec 07:714.
Emotional damages. Mar; 07:181.
Medicare retiree drug subsidy. Jun 07:320.
Nonprofessional representative compensation. Nov 07:653.
Options. Nov 07:652.
Sec. 83. Apr 07:196, Oct 07:625.
Teachers’ severance pay. Mar 07:181.
Individuals
AMT
minimum tax credit. Oct 07:579.
online calculator. Apr 07:189.
repeal urged. Apr 07:188, Jun 07:309.
Dependency exemption. Nov 07:637.
Filing
common mistakes. Mar 07:183.
deadline. Jan 07:4, Apr 07:188.
Foreign rental property. Nov 07:650.
Form 1098-T. Feb 07:82.
Inflation adjustments. Mar 07:133.
Innocent spouse relief, new Form 8857. Oct 07:565.
Kiddie tax. Jan 07:48, Oct 07:578.
Legal fees. Oct 07:588.
Sec. 121 in divorce. Aug 07:448.
Sec. 529. Mar 07:146.
Self-directed IRAs. Dec 07:717.
Tax minimization ideas. Feb 07:69.
Interest Income & Expense
Debt-financed distributions. Nov 07:654.
Employer below-market loans. Mar 07:176.
Nonaccrual loan interest. Sep 07:509.
Legislation
Small Business and Work Opportunity Tax Act. Aug 07:432, Oct 07:596, Nov 07:674.
Tax Increase Prevention and Reconciliation Act of 2005. Jan 07:26, Feb 07:112.
LLCs & LLPs
Allocations. Oct 07:622.
Audits of electing large LLCs. Feb 07:122.
Deficit restoration agreements. Aug 07:448.
Single-member LLCs. Aug 07:466, Sep 07:512.
Taxation of LLC income in year of death. Jun 07:355.
Partners & Partnerships
CFTE allocation. Jan 07:12.
Current developments. Feb 07:90.
Disregarded entities under Sec. 752. Jan 07:18.
Freezes after Castle Harbour. Apr 07:200.
Mergers and consolidations. Sep 07:512.
Technical terminations. Jun 07:321.
Pensions
See “Employee Benefits & Pensions.”
Personal Financial Planning
Elder abuse. Oct 07:612.
Kiddie tax and financial aid. Jan 07:48.
Retirement and college funding. Apr 07:228.
Social Security benefits. Jul 07:408.
Treasury inflation-protected securities. Nov 07:666.
Practice & Procedures
Business filers. Apr 07:234.
C corporation advantages. Oct 07:617.
Conflicts of interest in tax compliance services. Jan 07:52.
E-services. Jan 07:53.
EFTPS software. Dec 07:704.
Fast-track settlement program. Jan 07:51.
FIN 48 and independence. Oct 07:564.
Innocent spouse relief. Apr 07:237, Oct 07:565.
Installment agreements. Oct 07:618.
Malpractice suits, award of interest. Dec 07:732.
Patents on tax strategies. May 07:253, 290, Aug 07:456, Dec 07:707.
Schedule K-1 disclosure relief. Jul 07:412.
Statute of limitation. Apr 07:236.
Tax gap. May 07:291, Aug 07:473, Oct 07:565, Nov 07:690.
Work-product privilege. Dec 07:756.
Practice Management
AICPA Tax Division
TEC initiatives. Feb 07:114.
volunteering for. Nov 07:690.
AICPA Tax Section
member benefits. Jun 07:344.
survey results. Jan 07:24.
Office technology. Sep 07:543.
Promoting the accounting profession. Dec 07:748.
Tax audits. Mar 07:170.
Procedure & Administration
Advance tax payments. Jul 07:383.
Check-the-box regulations. Aug 07:432.
Circular 230. Jul 07:368, Oct 07:582, Dec 07:705.
Collection due process. Nov 07:655.
Determination letter procedure. Dec 07:746.
FIN 48. Oct 07:582.
Form 706. Sep 07:525.
Form 990. Sep 07:501.
Form 990-T, new disclosure requirements. May 07:259.
Form 1041NR. Sep 07:516.
Form 1098-T. Feb 07:82.
Form 1120-F and Schedule M-3. Sep 07:493.
Form 5500. Feb 07:110.
Form 8857. Oct 07:565.
Independent contractors vs. employees. Oct 07:581.
Information reporting for 2006 exempt interest. Jan 07:20.
Installment agreement fees. Jan 07:4.
IRS
adequate disclosure guidelines. Jan 07:58.
appeals arbitration program. Jan 07:21.
correspondence exams. Jul 07:414.
EFTPS software. Dec 07:704.
enforcement revenue. Feb 07:68.
industry issue focus strategy. Jul 07:410.
national research program. Oct 07:616.
offers in compromise. May 07:252.
online payment agreements. Jun 07:308.
reportable transactions. Jan 07:5, Dec 07:707.
Payroll tax
misappropriation. Jul 07:422.
on deferred compensation. Apr 07:244.
Personal service corporation status. May 07:300.
Practice before the IRS. Oct 07:582.
Preparer penalties. Aug 07:472, Sep 07:514, Dec 07:722.
Tax harmonization. Dec 07:718.
Telephone excise tax refunds. Feb 07:68.
Real Estate
Model home display expenses. May 07:299.
Self-rental rule. Aug 07:450.
Single-member LLCs. Sep 07:512.
Undeveloped real estate. Sep 07:506.
S Corporations
AMT and S corporation basis rules. Jan 07:32, Feb 07:98.
Banking deductions. Feb 07:84.
Banks. Oct 07:596.
Built-in gains tax. Nov 07:676.
Current developments. Oct 07:596, Nov 07:674.
Disguised salary. Nov 07:678.
Disregarded entities as shareholders. Jun 07:324.
Distribution rules. Oct 07:584.
Earnings and profits. Oct 07:600.
Elections. Oct 07:597.
Eligibility. Oct 07:598.
ESOPs, basis in. Sep 07:498.
Inherited stock and IRD. Apr 07:242.
Losses. Nov 07:677.
Open account debt. Aug 07:451.
Passive activity credit. Aug 07:482.
QSubs. Nov 07:659.
Reorganizations. Nov 07:678.
Second class of stock. Oct 07:586.
Stock transfers. Dec 07:754.
Terminations. Oct 07:604.
Trusts. Oct 07:602.
Special Industries
Captive insurance companies. May 07:264.
Distressed communities, tax incentives. May 07:276.
Mutual fund commodity-linked investments. Jul 07:384.
Remediation expenses not insurance. Oct 07:587.
Service-warranty companies. Jul 07:402.
Structured settlements. Apr 07:204.
Transfers to investment companies. Aug 07:452.
State & Local Taxes
Apportionment of income. Mar 07:167, Apr 07:218.
California LLC fee, unconstitutional. Mar 07:144, Apr 07:223.
Filing methods. Apr 07:222.
FIN 48. Sep 07:546.
Flowthrough entities. Apr 07:223.
Michigan business tax. Dec 07:750.
Nexus rules. Mar 07:164.
Ohio residency rules. Aug 07:454.
Quill’s physical-presence test. Jun 07:322.
Sales tax due diligence. Apr 07:202.
Sec. 338(h)(10). Mar 07:166.
Sourcing service receipts. Jun 07:347.
State corporate income tax develop..ments. Mar 07:164, Apr 07:218.
Tax base. Mar 07:167.
Texas margin tax. Nov 07:659.
Tax Education
Accounting in the tax curriculum. Feb 07:118.
Ethics. May 07:294.
VITA program and the modern tax curriculum. Aug 07:474, Nov 07:692.
