| 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. |
| |
|
Accounting Methods & Periods |
| |
|
Prepaid Services Must Be Fully Completed to Use 3½-Month
Rule |
| |
|
Employee Benefits & Pensions |
| |
* |
Executive Stock Options under Senate Review
|
| |
|
Estates, Trusts & Gifts |
| |
* |
Seven Suggestions for IRS Estate/Gift Tax Audits
|
| |
|
Exempt Organizations |
| |
* |
IRS Bite Beginning to Mirror Its Bark
|
| |
|
Expenses |
| |
* |
New Ruling Expands Definition of “North American Area”
for Attendance at Foreign Conventions |
| |
|
Rules Governing Lodging Away from Home Will Be
Liberalized |
| |
|
Foreign Income & Taxpayers |
|
* |
New Regs. for Use of Foreign Losses Included in U.S. Tax
Filings: Dual Consolidated Losses |
|
* |
Repatriated Earnings under Sec. 965: Using the
Safe-Harbor Test in 2007 to Ease Compliance Reporting and Protect Tax
Benefits |
|
|
Individuals’ Use of Offshore Holding Companies (Part I)
by Paul M. Schmidt and Todd C. Lady |
| |
|
Individuals |
| |
* |
Divorce and Gain Exclusion
|
| |
|
Legislation |
| |
|
New Law Contains Small Business Tax Provisions
|
| |
|
LLCs & LLPs |
| |
* |
Tax Court Says Taxpayer Not at Risk for DRA
|
| |
|
The Rising Popularity of SMLLCs in Tax and Business
Planning by Ryan H. Pace |
| |
|
Practice & Procedures |
| |
|
Patenting Tax Ideas by Justin P. Ransome and
Eileen Sherr
|
| |
|
The Tax Gap |
| |
|
Procedure & Administration |
| |
|
Check-the-Box Regs. Upheld
|
| |
|
Preparer Penalties |
| |
|
Real Estate |
| |
* |
Ninth Circuit Affirms Self-Rental Rule
|
| |
|
S Corporations |
| |
* |
Open Account Debt for S Shareholders
|
| |
|
Claiming Passive Activity Credits |
| |
|
Special Industries |
| |
* |
Transfers to Investment Companies: Pitfalls of Secs. 351
and 721 |
| |
|
State & Local Taxes |
| |
* |
Change in Ohio Residency Rules |
| |
|
Tax Education |
| |
|
VITA, the MTC and the Modern Accounting Curriculum (Part
I) |
| |
|
Special
Feature |
| |
* |
"Best Article" Award |
| |
|
Reader Survey |
