TaxClinic
Practical
Advice
on Current Issues
Editor:
Joel E. Ackerman, CPA, MST
Tax Manager
Holtz Rubenstein Reminick LLP
DFK International
Melville, NY
IN THIS
DEPARTMENT
Accounting
Methods & Periods
Common
Schedule M-1 adjustments
Employee Benefits
& Pensions
Providing
plan administrative services results in potential liability
Stock-based
compensation reporting issues
Expenses
Dyslexia
program tuition was a deductible medical expense
Horse owners
and Sec. 183 challenges
Gains & Losses
Equipment
leasing losses were not passive
Gross Income
Determining
qualifying construction-related gross receipts under Sec. 199
Lessee
construction allowances
Individuals
Planning
opportunities for the sale of appreciated, dual-use property under
Rev. Proc. 2005-14
Real Estate
Securing
capital gains on development property
S Corporations
Reasonable
compensation and SE taxes
State & Local
Taxes
Substance-over-form doctrine in multistate taxation
If you would like
additional information about these items, contact Mr. Ackerman at (631)
752-7400 or jackerman@hrrllp.com.
Unless otherwise indicated, contributors are associated with DFK
International.
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