Table of Contents
March 2006
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Table of Contents March 2006 |
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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. |
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| Asterisks indicate items in the Tax Clinic department. | ||
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Consolidated Returns |
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Sec. 199 Prop. Regs. Clarify Treatment of Intercompany Transactions |
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Credits Against Tax |
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Developing a Consistent Approach to the Sec. 41 Research Credit |
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| Employee Benefits & Pension | ||
| Nonqualified Deferred Compensation Prop. Regs. | ||
| Valuing Outstanding Stock Rights under Sec. 409A | ||
| Roth 401(k)s | ||
| PSC Retirement Agreements May Be Subject to Sec. 409A Prop. Regs. | ||
| * | Tax Consequences of Home Purchase Programs for Relocating Employees | |
| Estates, Trusts & Gifts | ||
| Stock-Purchase Agreement and Insurance Proceeds Disregarded in Valuation of Decedent’s Stock | ||
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IRS Rules on the “Commission-Based” Exceptions to Sec. 162(m) |
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| * | Hedge Identification and Timing Rules—Traps for the Unwary | |
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Structuring Intrafamily Advances to Permit Bad Debt Deductions |
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| Practice Management | ||
| Document Retention | ||
| Procedures & Administration | ||
| S Corporations | ||
| Checklists for Determining whether a Trust Is a Valid S Shareholder | ||
| Special Industries | ||
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Third Circuit Addresses Burden of Proof in Valuing Intangibles |
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| State & Local Taxes | ||
| Current Corporate Income Tax Developments (Part I) by Karen J. Boucher and Shona Ponda | ||
| Reader Survey | ||
