TaxClinic
Practical
Advice
on Current Issues
.
Editor:
Kevin F. Reilly, J.D., CPA
U.S. National Director of Taxation
Pannell Kerr Forster PC
Fairfax, VA
Accounting
Methods & Periods
Cost segregation studies
Employee Benefits &
Pensions
Aging Sec. 457 plan regs.
rejuvenated
New planning strategies with
retirement plans
Estates,
Trusts & Gifts
CRTs—using a trust
beneficiary
Expenses
Deductibility of tuition and
related fees as medical expenses
Impact fees
Purchase vs. lease after the
JCWAA
Foreign
Income & Taxpayers
CFC’s treatment of
partnership income
ETI tax benefit for domestic
sales
Foreign and tax-exempt
partners’ tax years
Individuals
Bear market’s silver
lining for IRAs
Procedure
& Administration
Reporting of gross-proceeds
payments to attorneys
S
Corporations
IRS approves use of S
corporation suspended losses in reorganization
Unless
otherwise indicated, contributors are associated with PKF
PC.
If you
would like additional information about these articles,
Mr. Reilly at (703) 385-8809 or kreilly@pkfwash.com .
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