TaxClinic
Practical
Advice
on Current Issues
.
Editor:
Allen M. Beck, CPA, MST
Tax Manager
Friedman LLP
DFK International
New York, NY
Accounting Methods & Periods
Electing to defer advance payments under Rev.
Proc. 2004-34
Charitable
Contributions
Deferred charitable giving options
IRS scrutiny of charitable conservation easements
Employee Benefits & Pensions
Tax benefits of cafeteria plans
Estates, Trusts &
Gifts
Practical estate administration tips
Exempt
Organizations
IRS audit issues for exempt organizations
Expenses
Revisiting post-JGTRRA Sec. 179
Gains & Losses
Dispositions of property in satisfaction of debt
Interest Income &
Expense
Sec. 221 final regs. on deducting qualified
education loan interest
LLCs & LLPs
SE tax on LLC distributable income and guaranteed
payments
Procedure &
Administration
Applying joint estimated tax payments when filing
separately
Who is a responsible person?
If you would like additional
information about these items, contact Mr. Beck at (212) 842-7609 or
abeck@friedmanllp.com.
Unless otherwise indicated, contributors are associated with DFK
International.
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