Table of Contents
June 2007
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Table of Contents June 2007 |
| 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 | ||
| * | IRS Will No Longer Challenge Negative Additional Sec. 263A Costs | |
| Consolidated Returns | ||
| * | Avoiding Late Returns when Corporations Are Acquired by a Consolidated Group | |
| * | Taxpayer-Favorable Letter Ruling on Consolidated Worthless Stock Deduction | |
| Corporations & Shareholders | ||
| * | How Debt Can Become Draconian Boot in a Sec. 351 Exchange | |
| * | Deducting Payroll Taxes on Deferred Compensation | |
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Distribution Options for Defined-Contribution Plans (Part II) by David M. Maloney and James E. Smith |
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Auditor Guidelines on Business Travel and Meal Per Diems after Rev. Rul. 2006-56 |
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| LLCs & LLPs | ||
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Technical Terminations: Tangible Personal Property Depreciation Issues |
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Economic Nexus and the Uncertainty of Quill’s Physical-Presence Test |
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| Reader Survey | ||
