TaxClinic
Practical
Advice
on Current Issues
Editor:
David J. Kautter
Partner
Ernst & Young LLP
Washington, DC
IN THIS
DEPARTMENT
Charitable Contributions
Hurricane Katrina: Charitable
deduction opportunities
Hurricane Katrina: Leave-based
donation programs
Credits Against Tax
Hurricane Katrina: EIC and
refundable child credit
Hurricane Katrina: Employee
retention credit
Hurricane Katrina: Work
opportunity credit
Self-constructed supplies
costs are not in-house research expenses
Employee Benefits & Pensions
Hurricane Katrina: COBRA and
HIPAA relief
Hurricane Katrina: Health,
retirement and disability benefits
Hurricane Katrina: IRAs, Sec.
401(k)s and similar retirement plans
Excise Taxes
Service will continue
collecting communications excise tax
Foreign Income & Taxpayers
Effect of certain asset
reorgs. on gain recognition
Gains & Losses
Hurricane Katrina: Claiming
casualty losses
Individuals
Hurricane Katrina: Disaster
relief payments
Hurricane Katrina: Forgiven
debt
Hurricane Katrina:
Low-interest home loans
Procedure & Administration
Hurricane Katrina: General
assistance
Unless otherwise indicated, contributors are
members of or associated with Ernst & Young LLP. |
