Table of Contents
February 2006
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Table of Contents February 2006 |
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Note: In accordance with IRS Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, and Appraisers before the Internal Revenue Service, the information on this website is not intended or written to be used as, and cannot be used as or considered to be a “covered opinion” or other written tax advice, and should not be relied on for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute or other purposes. |
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| Asterisks indicate items in the Tax Clinic department. | ||
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Corporations & Shareholders |
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Significant Recent Developments by Don W. Bakke and Elizabeth Zaitzeff |
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Employee Benefits & Pensions |
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| Is a Single-Employer Welfare Benefit Plan Appropriate for a Small Business? | ||
| Estates, Trusts & Gifts | ||
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| Expenses | ||
| Standard Mileage Rates | ||
| * | Back-to-Back Computer Licensing Arrangements Narrowly Carved out of the Ambit of Sec. 901(l)(1) | |
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Intangibles—Amortization Recapture and Allocation of Sales Price |
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| * | Sec. 199 Prop. Regs.: What Is an Item? | |
| Individuals | ||
| Relocation Sales | ||
| Tax Freedom Day and Tax Burden (Chart) | ||
| Cooperative Unit Owner Denied AMT Property Tax Deduction | ||
| LLCs & LLPs | ||
| Registering an Out-of-State (Foreign) LLC | ||
| Partners & Partnerships | ||
| Current Developments by Hughlene A. Burton | ||
| Practice & Procedures | ||
| Amendments to Circular 230 (Part II) by John C. Gardner, Barbara J. Eide and Joseph T. Kastantin | ||
| TEC Initiatives | ||
| Procedure & Administration | ||
| 2006 Inflation Adjustments (Chart) | ||
| * | Temp. Regs. Streamline Automatic Extension Procedures | |
| IRS Releases 2005 Guidelines for “Adequate Disclosure” | ||
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Special Industries |
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| * | Loan Purchase Commitment Fees Upheld as Option Premiums | |
| State & Local Taxes | ||
| * | Virginia Sales Tax Treatment of Electronically Provided Software | |
| Tax Education | ||
| Rising Expectations in Business Education | ||
| Reader Survey | ||
