| 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 |
| |
* |
Tax savings opportunities for taxable
contract acquisitions |
| |
|
Consolidated Returns |
| |
|
Final Regulations on Dual Consolidated Losses: A Practical Guide (Part I) |
| |
|
Employee Benefits & Pensions |
| |
|
AICPA Comments on FAB
2006-03
|
| |
* |
Deductibility of nonqualified deferred
compensation in mergers and acquisitions
|
| |
* |
Tracking tax basis in an S corp.ESOP
|
| |
|
Estates, Trusts & Gifts |
| |
|
Prop.
Regs. Address Application of Secs. 2036 and 2039
to Certain Annuities
|
| |
* |
Change in rules for CRTs with UBTI
contains trap for the unwary
|
| |
|
Significant Recent Developments in Estate Planning
|
| |
|
Courts Split over Valuation of Lottery Prize Payments
|
| |
|
Exempt Organizations |
| |
* |
New Form 990 aims for transparency,
accountability, and oversight
|
| |
|
Expenses |
| |
|
Expensing Restaurant Smallwares
|
| |
|
Foreign Income & Taxpayers |
|
|
IRS Releases Draft Form 1120-F and Schedule M-3 and Instructions |
|
* |
Private equity funds and the new portfolio
interest regs |
|
|
New Foreign Trust Tax Project: 1041NR |
| |
|
Individuals' Use of Offshore Holding Companies (Part II)
|
| |
|
Gains & Losses |
| |
* |
Prop. regs. create capital gains and losses
for non-bank lenders
|
| |
* |
Recent rulings in real estate development
|
| |
* |
Short sale or foreclosure of a principal
residence
|
| |
|
Interest Income & Expense |
| |
* |
IRS reaffirms and clarifies its position
on nonaccrual loan interest
|
| |
|
LLCs & LLPs |
| |
* |
Practical real estate ownership |
| |
|
Partners & Partnerships |
| |
* |
Redemptions in conjunction with partnership
mergers can create unexpected
tax consequences |
| |
|
Practice Management |
| |
|
Office of the Future |
| |
|
Procedure & Administration |
| |
* |
Scope and size of tax preparer penalties
increase |
| |
|
State & Local Taxes |
| |
* |
FIN 48 and State and Local Income Taxes |
| |
|
Special
Feature |
| |
* |
Distinguished Service Award |
| |
|
Reader Survey |
