TaxClinic
Practical
Advice
on Current Issues
.
Editor:
Annette B. Smith, CPA
Partner
Washington National Tax Service
PricewaterhouseCoopers LLP
Washington, DC
Consolidated Returns
Intercompany transaction and loss disallowance relief provisions
Credits Against Tax
Continuing uncertainty on research credit definition of gross receipts
Exempt Organizations
Executive
compensation reporting and taxation of automatic excess-benefit
transactions
Expenses
Retention
of the separate and distinct asset test in the final intangible asset
regs.
Gains &
Losses
Proposed
notional principal contract regs. address contingent payments and
character
Sec.
1271(a)a pitfall for unwary corporate creditors
LLCs & LLPs
Series
LLC tax issues
Procedure &
Administration
When must
the IRS pay interest on refunds?
Special
Industries
Using
captives to manage risk
State &
Local Taxes
Accrual
of California franchise tax liabilities
If you would like additional
information about these items, contact Ms. Smith at (202) 4141048 or
annette.smith@us.pwc.com.
Unless otherwise indicated,
contributors are members of or associated with PricewaterhouseCoopers
LLP.
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