TaxClinic
Practical Advice
on Current Issues
.
Editor:
Philip
E. Moore, CPA, MBA
Brown, Dakes & Wannall, P.C.
DFK Intenational
Fairfax, VA
If you would like
additional information about these articles, contact Mr.
Moore at (703) 698-6260.
Accounting
Methods & Periods
Time
to revisit HCA
Credits
Against Tax
Employment-zone
empowerment and renewal-community tax incentives
Employee
Benefits & Pensions
Application
of employment taxes to statutory stock options
Pension
plans—remedial amendment period for GUST
Roth
IRAs: A good deal just got better
Treasury
proposes new simplified rules for retirement plan
minimum distributions
Estates,
Trusts & Gifts
Determining
whether IRA distributions to a trust are income or
principal
Expenses
Rentals
to an employer
Tax
Court issues split decision on capital vs. deductible
expenditures
Gains
& Losses
The
new capital gain tax rate
Planning
for an AMTNOL when ISO exercise price exceeds current
market value
Gross
Income
Reasonable
compensation: still alive and kicking
Individuals
Are
Sec. 529 plans a better choice than Education IRAs?
Education
credit tax planning
Hybrid
vehicles generate tax savings
Qualified
state tuition programs: EGTRRA update
Procedure
& Administration
Sec.
7491(c)'s burden-of-production requirement for
penalties
State
& Local Taxes
Tax
credits for purchase of recycling equipment
Unless otherwise indicated,
contributors are members of or associated with DFK
International.
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