TaxClinic
Practical
Advice
on Current Issues
.
Editor:
Mark Garay, J.D.
Director
Deloitte & Touche LLP
Washington, DC
Employee Benefits & Pensions
IRS audit initiative targets
executive compensation
Excise Taxes
Treaty-based excise tax
exemptions
Exempt Organizations
Healthcare nonprofits effective
control over partnership will determine exempt status
Foreign Income & Taxpayers
Final check-the-box rules
terminate certain grandfathered status
Increased scrutiny of NRA
withholding for Sec. 1441 compliance
Reporting interests in foreign
bank and financial accounts
Treaty bars attribution of
capital to U.K. banks U.S. branch
Partners & Partnerships
Prop. regs. on partnerships
assumption of partners liabilities
Unless otherwise indicated, contributors are members of or
associated with Deloitte & Touche LLP.
If you would like more information about these items, contact Mr.
Garay at (202) 879-4989.
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