TaxClinic

Practical Advice
on Current Issues

Editor:
Mark Garay, J.D.
Director
Deloitte Tax LLP
Washington, DC

IN THIS DEPARTMENT

Credits Against Tax

Enhanced research credit for 2007

Depreciation

GO Zone bonus depreciation extended

Employee Benefits & Pensions

SERP shifts and Sec. 409A

Exempt Organizations

New tax-shelter excise tax on exempt entities

Foreign Income & Taxpayers

IRS plans increased NRA examination activity

State & Local Taxes

California Superior Court rules LLC “fee” unconstitutional

Unless otherwise indicated, contributors are members of or associated with Ernst & Young LLP.