The Tax Adviser

Table of Contents - october 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

Hot Topics in FAS 109

Charitable Contributions

Prop. Regs Govern Charitable Contribution Substantiation and Reporting

Estates, Trusts & Gifts

Guidance Issued on Dividing CRTs, Assisting Divorcing Couples

Using Debt to Leverage a Taxable Gift to a QPRT

Expenses

Vacation Property: Rental and Resale

Commuting vs. Transportation: What Is Deductible?

Gross Income

Selling a Business: Substance and Form Really Do Count

Individuals

Substantially Equal Periodic Payments from an IRA

Tax Aspects of an Author’s First Book

The New Student Tax

Sec. 6015 Does Not Preempt State Community Property Law for Refund Purposes

Legislation

Housing Act Contains Tax Provisions

LLCs & LLPs

Court Again Finds Cal. LLC Fee Unconstitutional

Asset Protection Planning with Limited Liability Companies

Partners & Partnerships

Termination of a Partnership Interest

Treatment of Investment Interest Expense Allocable to Partnership’s Trading Activity

Personal Financial Planning

A Case for Adding Personal Financial Planning Services to a CPA Practice

Practice & Procedures

Extension of Time to File Is Not an Extension of Time to Pay

The Work of the IRS Practice and Procedures Committee

Power of Attorney: Limited vs. Full

Procedure & Administration

Requesting 9100 Relief

S Corporations

S Corporation Shareholder Loans: A Cautionary Tale

S Corporation Sale of Assets Followed by a Liquidation

Current Developments in S Corporations (Part I)

Special Industries

Court Rules on Sale of Ownership Rights in Insurance Company Demutualization

State & Local Taxes

New Developments in the Texas Franchise Tax

 

Reader Survey


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