TaxClinic
Practical
Advice
on Current Issues
Editor:
Joel E. Ackerman, CPA, MST
Senior Tax Manager
Holtz Rubenstein Reminick LLP
DFK International
Long Island, NY
IN THIS
DEPARTMENT
Charitable
Contributions
Being
charitable—without going broke
Credits Against Tax
Adoption
expenses credit: foreign-born child
Tax credit for
home builders
Depreciation
The ins and
outs of Sec. 197
Employee Benefits & Pensions
Computing the
Sec. 4975 excise tax for failure to timely deposit elective
deferrals
Excise Taxes
Long-distance
telephone excise tax refunds—2006 tax returns affected
Foreign Income & Taxpayers
Estate tax
relief and planning under the U.S.–Canada Income Tax Treaty
NRA tax
reporting
Gains & Losses
Safe-harbor
methods for claiming casualty and theft losses from 2005 Gulf
hurricanes
Partners & Partnerships
IRS filing
obligations for tiered real estate partnerships
Real Estate
Sec. 1031 and
fractional property interests
Sec. 1031
exchanges of vacation homes
S Corporations
Health
insurance for S corp. shareholders
State & Local Taxes
In re
Reiner: estoppel conquers all
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. |
