| 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
ªcovered opinionª 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. |
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Accounting Methods & Periods |
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IRS
Updates Automatic Approval Procedures for Accounting-Period Changes
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| Charitable
Contributions |
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Service Issues Transition Guidance on
Appraisal Requirements for Noncash Charitable Contributions
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Corporations & Shareholders |
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Avoiding Gain when a Shareholder Receives
Corporate Debt |
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IRS Issues Guidance on Sec. 355
Active-Trade-or-Business Test |
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Significant Recent Developments by Don W.
Bakke and Elizabeth Zaitzeff |
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| Employee Benefits & Pensions |
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Current Developments (Part I) by
Deborah Walker and
Stephen LaGarde |
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Expenses |
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Mileage Rates |
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Foreign
Income & Taxpayers |
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Prop. Regs. Reduce RIC Reporting Burden
for Foreign-Source Income and Foreign Taxes Paid |
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Sec. 911 Housing Guidance Likely to Reduce
Some Employers’ Costs |
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Gains &
Losses |
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Private Annuity Transactions Shut Down |
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Service Issues Prop. Regs. on Exchanges
for Annuities |
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Individuals |
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Filing Deadline
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Partners &
Partnerships |
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Final Regs. on Partnership Allocations of
CFTEs |
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Final Regs. on Treatment of Disregarded
Entities under Sec. 752 |
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Personal
Financial Planning |
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The Expanded “Kiddie Tax” and the Financial
Aid Trap |
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Practice
& Procedures |
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Do E-Services Work? 53 |
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Fast Track Settlement Program Extended to Small Businesses |
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Identifying Conflicts of Interest When Providing Tax Compliance Services
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Tax Section Survey Results |
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Procedure &
Administration |
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Disclosure of Reportable Transactions |
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Installment
Agreement Fees |
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Information Reporting for 2006 Exempt
Interest |
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IRS Releases 2006 “Adequate Disclosure”
Guidelines |
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Service Formally Establishes Appeals
Arbitration Program |
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| S
Corporations |
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Interaction of the AMT and S Corporation
Basis Rules (Part I) by Kevin J. Walsh |
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Reader Survey |
