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    GRATs in 2010 Still a Viable Estate and Gift Tax Planning Option

    Article This item describes the use of the grantor-retained annuity trust (GRAT) in estate and gift planning.
    Published on December 01, 2010

    Alternative Basis Step-up Transactions Leveraging Disregarded Entities in an F Reorg.

    Article The disregarded entity has created numerous opportunities for well-advised taxpayers to accomplish transactions that may not have previously been feasible.
    Published on December 01, 2011

    Qualified Sponsorship Payments and Advertising Income Analyzing Unrelated Business Taxable Income

    Article Determining whether receipts qualify as sponsorship payments or advertising income can be quite burdensome for most nonprofit organizations. The item describes how to properly structure unrelated business taxable income so as not to adversely affect the organization’s cashflow.
    Published on December 01, 2010

    Update on the Medical Device Excise Tax

    Article The medical device excise tax with its complex regulations and reporting requirements essentially amounts to a sales tax on members of a targeted industry group regardless of whether they have profits.
    Published on December 01, 2014

    The 10 Most Powerful Postmortem Planning Pointers for Trusts and Estates

    Article Taking control of the postmortem planning process can be a powerful way to save tax dollars for the decedent’s estate and family.
    Published on December 01, 2011

    The Part Sale, Part Gift Trap for Nearly Worthless Securities

    Article This item discusses a trap for the unwary when the part gift, part sale rule applies.
    Published on December 01, 2011

    Deepwater Horizon and Sec. 162

    Article This item examines the deductibility of fines and penalties incurred by BP in the Deepwater Horizon explosion.
    Published on December 01, 2010

    Only Smallest Charitable Trusts Benefit From Streamlined Application

    Article The IRS issued a streamlined application for recognition of tax-exempt status; however, an organization cannot use Form 1023-EZ if its assets exceed $250,000 or its annual gross receipts are more than $50,000.
    Published on December 01, 2014

    Exclusion of Employer-Provided Cell Phones from Gross Income

    Article A recent IRS notice has cleared up confusion about whether employers may exclude the value of cell phones provided for employees’ use from gross income.
    Published on December 01, 2011

    Short Sales of Investment Real Property

    Article This item addresses a situation that often arises in today’s economic climate: a short sale of real property held for investment, not for rental, secured by a recourse note.
    Published on December 01, 2011

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