Table of Contents - February 2008


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.

Bullets indicate items in the Tax Clinic department.

ACCOUNTING METHODS & PERIODS

Accounting Method Change Procedures: One Possible Solution

CHARITABLE CONTRIBUTIONS

Substantial Compliance Insufficient to Allow Charitable Deduction

CORPORATIONS & SHAREHOLDERS

Interpreting SEC Schedules 13D and 13G for Sec.382 Purposes

CREDITS AGAINST TAX

Regulations Provide Guidance on Child and Dependent Care Credit by Ellen D.Cook

EMPLOYEE BENEFITS & PENSIONS

Identifying Specified Employees Under Sec.409A

Substantial Risk of Forfeiture Under Sec.457(f)

EMPLOYMENT TAXES

IRS Announces Program to Share Employment Tax Exam Results with States

Early Retirement Payments to Former Tenured Faculty Members Are Subject to FICA

EXEMPT ORGANIZATIONS

Temp.Regs.Give Rules on e-Postcards for Exempt Organizations

GROSS INCOME

Uncertainty Governs Advance Trade Discounts by Glenn Walberg

INDIVIDUALS

Recent Developments in Individual Taxation

LEGISLATION

Late Legislation Affects AMT, Mortgage Foreclosures, FUTA

LLCs& LLPs

Planning for Current Distributions from an LLC

PARTNERS & PARTNERSHIPS

Special Issues Related to Distributions of Partnership Interests by Estates and Trusts

Current Developments in Partners and Partnerships by Hughlene A.Burton

PRACTICE & PROCEDURES

Final Regs.Provide Rules for Entities Required to File Electronically

Circular 230 Conflicts of Interest

AICPA Tax Section Accomplishments in 2007

PROCEDURE & ADMINISTRATION

Temp.Regs.Expand IRS Offset Authority

IRS Issues Reporting Requirements for Transactions of Interest

TAX EDUCATION

Curriculum Tools for Tax Educators

 

Reader Survey


Back
© 2008 AICPA