TaxClinic
Practical Advice
on Current Issues
.
Editor:
Pamela
Packard, CPA
Vice Chairman
Tax Services
BDO Seidman LLP
New York, NY
If you would like
additional information about these articles, contact Ms.
Packard at (212) 885-8000.
Consolidated
Returns
Carryback of
post-acquisition consolidated NOL attributable to
acquired corporation
Corporations
& Shareholders
Final Sec.
355(d) regulations
Limited
partnerships in corporate distribution planning
More liberal
Morris Trust rules
Credits Against
Tax
Postponed
research credit regulations and discovery test
Employee
Benefits & Pensions
Simplified
minimum distribution rules
Estates, Trusts
& Gifts
CRAT attack
Excise Taxes
Accounting
for floor stocks taxes
Expenses
Favorable
guidance on deductible maintenance costs
Foreign Income
& Taxpayers
QIs—Confidentiality,
with limitations
Gains &
Losses
Installment
sales of multiple assets
Gross Income
Contingent
attorneys' fees
Insolvency
test includes exempt assets
LLCs & LLPs
When not to
use an LLC to own real estate
Partners &
Partnerships
Divided
holding periods for partnership interests
Passive
Activities
Passive losses
and Sec. 731 gain
Procedure &
Administration
TC ruling on
six-year SOL
S Corporations
Thinking above
and below the line for S corporation composite taxes
State &
Local Taxes
Illinois DOR
amends income tax regulations
Unless otherwise indicated,
contributors are members of or associated with BDO
Seidman LLP.
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