TaxClinic
Practical Advice
on Current Issues
Editor:
Jeff Kummer, MBA
Director of Tax Policy
Deloitte Tax LLP
Washington, DC
If you would like additional information about these items, contact Mr. Kummer at (202) 220-2148 or jkummer@deloitte.com.
This article does not constitute tax, legal, or other advice from Deloitte Tax LLP, which assumes no responsibility with respect to assessing or advising the reader as to tax, legal, or other consequences arising from the reader’s particular situation.
Unless otherwise noted, contributors are members of or associated with Deloitte Tax LLP.
In This Department
Accounting Methods & Periods
Accounting for bonus compensation under the final corporate estimated tax
Mere execution of service or insurance contract does not satisfy all-events test;
Employment Taxes
Accelerating FICA and FUTA tax deductions for vacation and bonus pay
Estates, Trusts & Gifts
The ongoing Sec. 67(e) controversy and the new preparer penalties
Real Estate
REITs and taxable REIT subsidiaries potentially subject to PHC tax treatment
