| 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. |
| Asterisks
indicate items in the Tax Clinic department. |
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Corporations & Shareholders |
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Final Sec. 382 Regs. on
Distributions from Qualified Trusts |
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Employee Benefits & Pensions |
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Automatic Enrollment in Secs. 401(k) and
403(b) Plans |
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Current Developments (Part
II)
by Deborah Walker and Stephen LaGarde |
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Fringe Benefits |
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Estates, Trusts & Gifts |
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Full Value of FLP Included in Estate
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McCord:
Defined-Value Gifts at the Crossroads |
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TC Upholds GSTT Regs. |
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Expenses |
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S Corporation Denied Deduction for Owner’s
Child-Care Expenses |
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Gains & Losses |
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TC Clarifies Filing Requirements for
Mark-to-Market Election |
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Gross Income |
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Retail Cash Advances: Loans or Income?
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Westpac
Pacific Food:
Advance Trade Discounts Are Not Income |
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Individuals |
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Filing Season Tax Minimization Ideas |
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Understanding Form 1098-T |
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LLCs
& LLPs |
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Audits of Electing Large LLCs
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Partners & Partnerships |
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Current Developments
by Hughlene A. Burton |
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Practice & Procedures |
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TEC Initiatives |
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Procedure & Administration |
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Enforcement Revenue |
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Telephone
Excise Tax Refunds |
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S Corporations |
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Interaction of the AMT and S
Corporation Basis Rules (Part II)
by Kevin J. Walsh |
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Prop. Regs. for S Corp. Banking Deductions |
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Tax Education |
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The GAAP in Tax Education: Integrating Tax and
Financial Accounting in the Tax Curriculum |
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Reader Survey |
