The Tax Adviser - 2008 Index

Author Index

TWELVE MONTHS ENDING DECEMBER 2008

Adkins, G. Edgar, Jr.

IRS Changes Its Position on Performance-Based Compensation for $1 Million Compensation Limit. Apr 08:194.
Summary of the Sec. 409A Correction Program. Dec 08:826.

Altieri, Mark P.

Income Splitting: Issues and Opportunities. Nov 08:746.

AMMONS, THOMAS C.

Baby Boomers Brace for Longevity Risk with Guaranteed Annuities. Jan 08:44.

Anderson, Cheryl

Creating Value in the Corporate Tax Function Through Benchmarking. Sep 08:606.

Ariail, Donald L.

Like-Kind Exchanges of Partnership Properties. Dec 08:812.

Bakke, Don W.

Significant Recent Corporate Developments. Jan 08:38.

BAROOSHIAN, LAURA K.

Tools for Tax Planning for Foreign Nationals. Jun 08:364.

Bauman, Christine

Academic-Based VITA Programs. Aug 08:531.

Beausejour, David J.

An Analysis of the New Roth 401(k)/403(b) Plans. Aug 08:515.

BEAVERS, JAMES

IRS Announces Disaster Relief for Hurricane Victims. Nov 08:770.
Tax Trends. See “Tax Trends” below.

BLACK, BARTON

Concerns About CPA Letters to Third Parties. Jun 08:391.

Boes, Richard F.

Getting the Most from Individual Charitable Contributions. Jul 08:437.

Boucher, Karen J.

Current Corporate Income Tax Developments (Part I). Mar 08:168.
Current Corporate Income Tax Developments (Part II). Apr 08:229.

BROWN, STEVEN J.

S Corporations’ Charitable Contributions of Appreciated Property and Shareholders’ Adjusted Basis in S Stock. Mar 08:183.

BurIlovich, Andrew

Substantially Equal Periodic Payments from an IRA. Oct 08:670.

Burilovich, Linda

Substantially Equal Periodic Payments from an IRA. Oct 08:670.

Burton, Hughlene A.

Current Developments in Partners and Partnerships. Feb 08:100.
Current Developments in S Corporations (Part I). Oct 08:678.
Current Developments in S Corporations (Part II). Nov 08:760.

Cabaltica, Benedict C.

Comparing the Value-Added Tax to the Retail Sales Tax. Sep 08:610.

Cabán-García, María T.

Planning Opportunities with the Sec. 121 Partial Exclusion. Aug 08:508.

CANTRELL, CAROL

How Will Final Regs. Apply the Knight “Commonly Incurred” Test? Jun 08:354.

CAPLAN, ROBERT M.

IRS Announces Release Date for 1040 Modernized E-File Program. Jan 08:50.

CARLTON, LAWRENCE

The Work of the IRS Practice and Procedures Committee. Oct 08:692.

Cecil, H. Wayne

IRS Enforcement Activities: Past, Present, and Future. Jul 08:448.

Cockrum, Robert B.

Planning Opportunities with the Sec. 121 Partial Exclusion. Aug 08:508.

Cook, Ellen

Individual Taxation Report. Sep 08:600.
Recent Developments in Individual Taxation. Feb 08:82.
Regulations Provide Guidance on Child and Dependent Care Credit.
Feb 08:86.

Covington, Sabrina

Individual Taxation Report. Sep 08:600.

DaLOMBA, Laura Hurteau

A Record-Breaking Year for e-Filing. Apr 08:225.

Dennis-Escoffier, Shirley

Curriculum Tools for Tax Educators. Feb 08:110.

DOLAN, MICHAEL P.

New Rules for Disclosure and Use of Tax Return Information by Tax Return Preparers. Apr 08:243.

DONOVAN, KEVIN J.

Tax Planning with Single-Employer Qualified Plans. Jun 08:376.

Efrat, Rafi

Teaching Tax Through the Socratic Method. Nov 08:773.

Eide, Barbara J.

A Review of the Revised Disciplinary Process Under Circular 230. May 08:287.

ELY, MARK H.

IRS Expands Its Offset Authority. Jan 08:48.

Everett, John O.

FIN 48 Compliance: Disclosing Tax Positions in an Age of Uncertainty. Jan 08:24.

FAVA, KARL L.

Tools for Tax Planning for Foreign Nationals. Jun 08:364.

Fornaro, James M.

Nonphysical Injury Awards After Murphy. Dec 08:831.

Gardner, John C.

A Review of the Revised Disciplinary Process Under Circular 230. May 08:287.

Gross, Gary

Summary of the Sec. 409A Correction Program. Dec 08:826.

HABERMAN, MICHAEL

Current Developments in Employee Benefits and Pensions (Part I). Nov 08:752.

Hennig, Cherie J.

FIN 48 Compliance: Disclosing Tax Positions in an Age of Uncertainty. Jan 08:24.

Hibschweiler, Arlene M.

Tax Practice and the Federal Criminal Code. Apr 08:216.

Hoops, JEFFREY R.

AICPA Tax Section Accomplishments in 2007. Feb 08:108.
Sec. 6694 Tax Return Reporting Standards for Preparers. May 08:309.
Sec. 7216 Regulations. May 08:310.

Horn, Jonathan

Individual Taxation Report. Sep 08:600.
Recent Developments in Individual Taxation. Feb 08:82.

HSIEH, CINDY H.

Revisions to 2007 Form 1120-F. Mar 08:131.

HUBER, EZRA

Tax Planning for Elderly Clients. Aug 08:523.

Jones, Lynn Comer

The Economic Stimulus Act of 2008. Jul 08:443.
The Mortgage Forgiveness Debt Relief Act of 2007. May 08:297.

Karlinsky, Stewart S.

Current Developments in S Corporations (Part I). Oct 08:678.
Current Developments in S Corporations (Part II). Nov 08:760.
S Corporations’ Charitable Contributions of Appreciated Property and Shareholders’ Adjusted Basis in S Stock. Mar 08:183.

KEENAN, JOHN

Closing Agreement Inapplicable to Successor in Interest. Apr 08:247.

KRASNYANSKAYA, Amy

A Case for Adding Personal Financial Planning Services to a CPA Practice. Oct 08:688.

LaGarde, Stephen

Current Developments in Employee Benefits and Pensions (Part II). Dec 08:816.

Levin, Philip

Guiding Clients Through the Transfer-for-Value Maze. Jul 08:456.

Lucido, Peter D.

Nonphysical Injury Awards After Murphy. Dec 08:831.

Lynch, Michael F.

An Analysis of the New Roth 401(k)/403(b) Plans. Aug 08:515.

McGowan, John R.

CPAs at Risk as Government Continues to Attack Abusive Tax Shelters. Mar 08:162.

McWilliams, John

Financial Literacy: University-Focused Activities. May 08:314.

MARCHANT, AMY

CPAs Can Take the Lead in Boomer Financial Planning. May 08:307.

Martin, Jeffrey A.

Summary of the Sec. 409A Correction Program. Dec 08:826.

May, Bruce E.

A Review of the Revised Disciplinary Process Under Circular 230. May 08:287.

May, Diane R.

A Review of the Revised Disciplinary Process Under Circular 230. May 08:287.

MIRSKY, IRA B.

Court Reverses Broad-Based FICA Exclusion for Severance Payments. Jul 08:459.

MITCHELL, JOHN E.

Revisions to 2007 Form 1120-F. Mar 08:131.

Musacchio, Michelle

Individual Taxation Report. Sep 08:600.
Recent Developments in Individual Taxation. Feb 08:82.

NEILIO, MARK

Current Developments in Employee Benefits and Pensions (Part I). Nov 08:752.
Current Developments in Employee Benefits and Pensions (Part II). Dec 08:816.

Nellen, Annette

Individual Taxation Report. Sep 08:600.
Recent Developments in Individual Taxation. Feb 08:82.

Neuschwander, Darren

Individual Taxation Report. Sep 08:600.

NEVIUS, ALISTAIR M.

News Notes. See “News Notes” below.

NICOLAS, KARL

Recent Trends and Developments in Sales and Use Taxation. Dec 08:836.

Odom, Dianne

What Is Long-Term Care and Who Is Responsible for Its Cost? Apr 08:240.

Outslay, Edmund

Academic-Based VITA Programs. Aug 08:531.

Pacini, Carl

IRS Enforcement Activities: Past, Present, and Future. Jul 08:448.

PARKER, KENNETH M.

Record Retention. Dec 08:841.

Pasmanik, Philip T.

Form 1042 Information Reporting Requirements. Apr 08:212.

PATEL, VIBHUTI

Closing Agreement Inapplicable to Successor in Interest. Apr 08:247.

Placid, Raymond L.

IRS Enforcement Activities: Past, Present, and Future. Jul 08:448.

Ponda, Shona

Current Corporate Income Tax Developments (Part I). Mar 08:168.
Current Corporate Income Tax Developments (Part II). Apr 08:229.

Raabe, William A.

FIN 48 Compliance: Disclosing Tax Positions in an Age of Uncertainty. Jan 08:24.

Ransome, Justin P.

Significant Recent Developments in Estate Planning. Sep 08:588.

Reinstein, Todd

Maximizing the Benefits of Sec. 199 in an Asset Sale. May 08:284.

Rolfes, Danielle

Maximizing the Benefits of Sec. 199 in an Asset Sale. May 08:284.

Rubin, Jane

Curriculum Tools for Tax Educators. Feb 08:110.

Sardella, Joseph

Commentary on the Canada-U.S. Tax Treaty’s Fifth Protocol. Mar 08:150.

Satchit, Vinu

Significant Recent Developments in Estate Planning. Sep 08:588.

Schmidt, Dennis

Academic-Based VITA Programs. Aug 08:531.

Sheppard, Hale E.

How IRS Inaction Stymies Abatement Requests. Apr 08:256.

SHERR, EILEEN R.

Automatic Penalties for Late Forms 5471 and Related Forms. Nov 08:720.
Foreign Bank and Financial Account Information Reporting Deadline Near. Jun 08:329.
Guidance Issued on Dividing CRTs, Assisting Divorcing Couples. Oct 08:641.
IRS Provides Liquidity Assistance, Relief. Dec 08:792.
IRS to Perform Mandatory Audits of Foreign Earnings Repatriation. Mar 08:129.
New Expatriation Tax Rules Enacted. Aug 08:481.
Revisions to 2007 Form 1120-F. Mar 08:131.

Smith, Michael M.

Like-Kind Exchanges of Partnership Properties. Dec 08:812.

SNOW, DANNY

Partnership Returns: Late Filing
Penalties Increase. Apr 08:245.

Sousa, Jonathan

Holding Period and Basis Considerations of Partnership Conversions. Mar 08:154.

Spoor, F. Gordon

Applying AICPA Business Valuation Standards in Tax Practice. Aug 08:504.

STARKMAN, JAY

The New Student Tax. Oct 08:694.
Preaching Tax Compliance. Apr 08:246.
Tax Aspects of an Author’s First Book. Oct 08:694.

Stodghill, W. Lance

The Qualified Offer: The Taxpayer’s 90-Day Letter. May 08:302.

Stromsem, William R.

Riding the Estate Planning Roller Coaster for the Next Three Years. Nov 08:771.

Tillinger, Janet W.

An Analysis of the New Preparer Penalty Proposed Regulations. Sep 08:576.

Trenholm, Stephen P.

Training in the Modern Tax Practice. Mar 08:177.

Verzi, Robert

Form 1042 Information Reporting Requirements. Apr 08:212.

Wade, Stacy R.

Commuting vs. Transportation: What Is Deductible? Oct 08:662.

WalberG, Glenn

Uncertainty Governs Advance Trade Discounts. Feb 08:92.

WALKER, DEBORAH

Current Developments in Employee Benefits and Pensions (Part I). Nov 08:752.
Current Developments in Employee Benefits and Pensions (Part II). Dec 08:816.

Walloch, Joseph W.

Individual Taxation Report. Sep 08:600.

WALSH, KEVIN J.

Guidance on S Corporation Life Insurance Premiums Raises Questions. Nov 08:769.

Weiden, Kathleen M.

Holding Period and Basis Considerations of Partnership Conversions. Mar 08:154.

Weihrich, Susan

Academic-Based VITA Programs. Aug 08:531.

WEISS, CARL H.

The Importance of CPAs Supporting VITA: One CPA’s Experience. Jul 08:461.

Wells, Gary R.

Getting the Most from Individual Charitable Contributions. Jul 08:437.

Winkelman, Kenneth A.

Nonphysical Injury Awards After Murphy. Dec 08:831.

Wood, Robert W.

Ten Things CPAs Need to Know About Structured Legal Fees. Jul 08:435.

WRIGHT, KATHLEEN K.

A New Dimension for LLCs in California. Jun 08:384.

Zaitzeff, Elizabeth

Significant Recent Corporate Developments. Jan 08:38.

Zucca, Linda J.

Income Splitting: Issues and Opportunities. Nov 08:746.

ZWICK, MARC

Power of Attorney: Limited vs. Full. Oct 08:693.

Campus to Clients

Nellen, Annette (Editor)

Academic-Based VITA Programs. Aug 08:531.
Curriculum Tools for Tax Educators. Feb 08:110.
Financial Literacy: University-Focused Activities. May 08:314.
Teaching Tax Through the Socratic Method. Nov 08:773.

Case Study

ELLENTUCK, ALBERT B. (Editor)

Jan 08:52.
Feb 08:116.
Mar 08:181.
Apr 08:253.
May 08:317.
Jun 08:395.
Jul 08:464.
Aug 08:535.
Sep 08:618.
Oct 08:697.
Nov 08:777.
Dec 08:845.

DC Currents

Hoops, JEFFREY R.

AICPA Tax Section Accomplishments in 2007. Feb 08:108.
Sec. 6694 Tax Return Reporting Standards for Preparers. May 08:309.
Sec. 7216 Regulations. May 08:310.

Stromsem, William R.

Riding the Estate Planning Roller Coaster for the Next Three Years. Nov 08:771.

News Notes

NEVIUS, ALISTAIR M.

Jan 08:4.
Feb 08:64.
Mar 08:128.
Apr 08:192.
May 08:264.
Jun 08:328.
Jul 08:412.
Aug 08:478.
Sep 08:552.
Oct 08:638.
Nov 08:718.
Dec 08:790.

On the Bookshelf

Fink, Philip R.

Mar 08:180.
Jun 08:394.
Sep 08:616.
Dec 08:844.

Personal Financial Planning

SCHULMAN, MICHAEL DAVID (Editor)

Baby Boomers Brace for Longevity Risk with Guaranteed Annuities. Jan 08:44.
A Case for Adding Personal Financial Planning Services to a CPA Practice. Oct 08:688.
Guiding Clients Through the Transfer-for-Value Maze. Jul 08:456.
What Is Long-Term Care and Who Is Responsible for Its Cost? Apr 08:240.

State & Local Taxes

NAKAMURA, KAREN M. (Editor)
Salmon, Scott (Editor)

Comparing the Value-Added Tax to the Retail Sales Tax. Sep 08:610.
A New Dimension for LLCs In California. Jun 08:384.
Recent Trends and Developments in Sales and Use Taxation. Dec 08:836.

Tax Clinic

APONTE, STEPHEN E. (Editor)

Oct 08:642.

Bakale, Anthony S. (Editor)

Aug 08:482.

Fairbanks, Greg A. (Editor)

Feb 08:68.

Gruidl, Nick (Editor)

Apr 08:196.

KAUTTER, DAVID J. (Editor)

Jan 08:8.

KOPPEL, MICHAEL (Editor)

Dec 08:793.

Kummer, Jeff (Editor)

Mar 08:132.

Luchs, Lorin D. (Editor)

May 08:268.

O’Connell, Frank J., Jr. (Editor)

Sep 08:554.

REILLY, KEVIN F.(Editor)

Nov 08:721.

Smith, Annette B. (Editor)

Jul 08:415.

VAN LEUVEN, MARY (Editor)

Jun 08:330.

Tax Practice & Procedures

MILLER, JOHN L. (Editor)

Closing Agreement Inapplicable to Successor in Interest. Apr 08:247.
Court Reverses Broad-Based FICA Exclusion for Severance Payments. Jul 08:459.
The Importance of CPAs Supporting VITA: One CPA’s Experience. Jul 08:461.
IRS Announces Release Date for 1040 Modernized E-File Program. Jan 08:50.
IRS Expands Its Offset Authority. Jan 08:48.
New Rules for Disclosure and Use of Tax Return Information by Tax Return Preparers. Apr 08:243.
The New Student Tax. Oct 08:694.
Partnership Returns: Late Filing Penalties Increase. Apr 08:245.
Power of Attorney: Limited vs. Full. Oct 08:693.
Preaching Tax Compliance. Apr 08:246.
Tax Aspects of an Author’s First Book. Oct 08:694.
The Work of the IRS Practice and Procedures Committee. Oct 08:692.

Tax Practice Management

HOLUB, STEVEN F. (Editor)
Rubin, Jane T. (Editor)

Concerns About CPA Letters to Third Parties. Jun 08:391.
Creating Value in the Corporate Tax Function Through Benchmarking. Sep 08:606.
Record Retention. Dec 08:841.
Training in the Modern Tax Practice. Mar 08:177.

Tax Trends

BEAVERS, JAMES

Jan 08:56.
Feb 08:120.
Mar 08:184.
May 08:320.
Jun 08:398.
Jul 08:466.
Aug 08:538.
Sep 08:620.
Oct 08:701.
Nov 08:780.
Dec 08:847.

Sheppard, Hale E.

How IRS Inaction Stymies Abatement Requests. Apr 08:256.

WEBrowsing

SCHMIDT, DENNIS (Editor)
YANCeY, WILL (Editor)

Jan 08:51.
Apr 08:252.
Jul 08:463.

Subject Index

TWELVE MONTHS ENDING DECEMBER 2008

Note: YB designates The Tax Adviser 2008 Yearbook

Accounting Methods & Periods

Accounting for deferred revenue. Nov 08:721.

Accounting methods

Changes. Jan 08:8, Feb 08:68, Jul 08:415, Sep 08:556.

Defined. Jun 08:332.

Errors. Jul 08:415.

Accounting period changes, consolidated returns. Jan 08:10.

All-events test. Mar 08:134.

Bonus compensation and corporate estimated taxes. Mar 08:132.

Capitalization of costs, improvements. YB 08:3.

Carryover of accounting methods under Sec. 381. May 08:268.

Cost-plus contracts. Jun 08:336.

Dollar-value LIFO. Jul 08:415.

FAS 109. Oct 08:642.

52-53-week year. Sep 08:618.

FIN 48. Jan 08:24, Oct 08:682.

Fiscal tax year. Sep 08:618.

Gift cards and gift certificates. Jun 08:333.

Health care industry contractual allowances. Jan 08:20.

Installment sales, allocation of payments. Sep 08:554.

International financial reporting standards. Jun 08:334, Nov 08:720.

Recurring-item exception. Dec 08:793.

Year of change revisions. Apr 08:196.

Charitable Contributions

Amount deductible. Jul 08:437.

Amount of contribution. Jul 08:437, Oct 08:640.

Cash contributions. Feb 08:83.

Charitable remainder trusts. Oct 08:641.

Charitable remainder unitrusts. Feb 08:64.

From IRAs. Feb 08:83.

House contributed to a fire department. Nov 08:723.

Percentage limitations. Jul 08:437.

Qualified charities. Jul 08:437.

S corporations. Oct 08:678.

Substantiation of contributions. Sep 08:600, Oct 08:640.

Consolidated Returns

Accounting period changes. Jan 08:10.

Consolidated group liquidations. May 08:269.

Corporations & Shareholders

Active trade or business requirement. Jan 08:41, Jul 08:418.

Assumption of liabilities. Apr 08:197.

Built-in gains. Jan 08:39.

Built-in losses. Jan 08:41.

C reorganizations. Jul 08:419.

Check-the-box election. Jun 08:337.

Continuity of business enterprise. Jul 08:419.

Continuity of interest. Jan 08:40.

Corporate estimated taxes. Mar 08:132.

Corporate reorganizations. Jan 08:5, 39, 42, Jul 08:419, Aug 08:481.

Current developments. Jan 08:38.

D reorganizations

All cash. Jan 08:39.

Sec. 357(c). Jan 08:42.

Debt discharge in recapitalizations. May 08:271.

Estimated tax payments in 2012. Feb 08:114, May 08:301, Oct 08:639.

Hot stock. Jul 08:418.

“Killer B” transactions. Jan 08:40, Aug 08:481.

Ownership shifts under Sec. 382

Fluctuations in share value. Apr 08:201.

Impact of SEC schedules. Feb 08:70.

Rescission doctrine. Jan 08:43.

Restricted stock in acquisitions. Apr 08:199.

Sec. 355. Jul 08:418.

Step-transaction doctrine. Sep 08:557.

Subsidiary stock basis adjustments. Jan 08:38.

Substance over form doctrine. Jan 08:41.

Substantially all requirement. Jul 08:419.

Credits Against Tax

Alternative motor vehicle credit. May 08:272.

AMT minimum tax credit. Feb 08:82, Oct 08:679.

Child and dependent care credit. Feb 08:82, 86.

Energy credits. Dec 08:791, 795.

FICA tip credit. YB 08:3.

Foreign tax credit. May 08:276.

Homebuyers credit. Oct 08:638.

Low-income housing credit. Oct 08:638.

Research credit. Jun 08:341, Sep 08:559, Dec 08:791.

Work opportunity credit. YB 08:3.

Depreciation

Bonus depreciation. Jul 08:443, YB 08:2.

Employee Benefits & Pensions

Automatic enrollment in cash or deferred arrangement. Apr 08:192, Dec 08:819.

Cafeteria plans. YB 08:9.

Current developments. Nov 08:752.

Delinquent contributions. Dec 08:823.

Employee Plans Compliance Resolution System (EPCRS). Dec 08:816.

Employer-owned life insurance. YB 08:10.

ESPP transfers. Nov 08:755.

Evaluating retirement plans. Jan 08:52.

Form 5500. Jan 08:5, Dec 08:822.

401(k) participants’ right to sue. May 08:265.

403(b) plans. Dec 08:821.

409A correction program. Sep 08:552, Nov 08:753, Dec 08:826.

Gap period earnings. Dec 08:825.

Health insurance premiums

Paid with qualified plan distributions. Nov 08:756.

S corporations. May 08:281,
Oct 08:678, Nov 08:755.

Health savings accounts. Nov 08:723, 756, YB 08:10.

Hybrid plans. Dec 08:822.

IRAs. Aug 08:482.

ISO transfers. Nov 08:755.

Nonqualified deferred compensation. Sep 08:552, Dec 08:790, 826, YB 08:10.

Pension Protection Act of 2006. Dec 08:823.

Performance-based plans. Sep 08:561, Nov 08:754.

Qualified joint survivor, optional survivor, and preretirement survivor annuities. Dec 08:824.

Rollovers to Roth IRAs. Dec 08:823.

Roth 401(k)s. Aug 08:515, Sep 08:562.

SARSEP errors. Nov 08:719.

Sec. 83. Feb 08:83.

Sec. 409A

Correction program. Sep 08:552,
Nov 08:753, Dec 08:826.

International issues. Nov 08:726.

Partnerships and. Feb 08:104.

Specified employees. Feb 08:72.

Transition rules. Nov 08:752.

Single-employer qualified plans. Jun 08:376.

Substantial risk of forfeiture under Sec. 457(f). Feb 08:73.

Employment Taxes

CSX case. Jul 08:459.

Disregarded entities. YB 08:12.

Form 8169. Mar 08:130.

FUTA surtax. Feb 08:114.

IRS information sharing with states. Feb 08:65.

Misclassified workers. Mar 08:130, YB 08:12.

Retirement payments to tenured faculty. Feb 08:120.

Self-employment tax for first-time authors. Oct 08:694.

Severance payments. Jul 08:459.

Vacation and bonus pay. Mar 08:136.

Estates, Trusts & Gifts

Alternate valuation date regulations. Sep 08:596.

Basis carryover. Nov 08:772.

Charitable remainder trusts. Jun 08:329, Sep 08:595.

Estate tax installment payments. Jan 08:4.

Expatriate individuals. Aug 08:481.

FLPs, valuation discounts. Aug 08:538, Sep 08:589.

Form 5471, late filing. Nov 08:720.

Funeral trusts. Nov 08:720.

General powers of appointment. Sep 08:592.

Generation-skipping transfer tax. Sep 08:592.

Intentionally defective grantor trusts. Sep 08:596, Nov 08:728.

Investment advisory fees. Mar 08:128, 142, Apr 08:203, May 08:264, Jun 08:354, Sep 08:588.

Knight case. Mar 08:128, 142, Apr 08:203, May 08:264, Jun 08:354, Sep 08:588.

Life insurance. Jul 08:456.

Partial disclaimers. Sep 08:595.

Passive activity rules, trust and estates. Sep 08:594.

Planning and compliance. Sep 08:588, Nov 08:771.

Private trust companies. Sep 08:621.

Qualified decedents, terrorist victim. Nov 08:718.

Qualified personal residence trusts (QPRTs). Oct 08:644.

Qualified severances, GST tax. Sep 08:592.

Residential property, inclusion in estate. Jan 08:10.

Sec. 6166 election. Sep 08:596.

Terrorist victim. Nov 08:718.

Trustee fee deduction. Mar 08:128, 142, Apr 08:203, May 08:264, Jun 08:354.

Tuition account donations. Sep 08:594.

Valuation. Jun 08:348, Sep 08:590.

Exempt Organizations

Domestic production activities deduction. Jan 08:13.

E-postcards. Feb 08:65.

Form 990. May 08:273, Nov 08:729, Dec 08:796.

Form 8886-T. Jan 08:12.

Political activities. Apr 08:246.

Withholding on foreign tax exempts. May 08:277.

Expenses

Auto. Dec 08:797.

Cohan rule. Dec 08:797.

Commuting. Oct 08:662.

De minimis rule for expensing assets. Jul 08:420.

Domestic production activities deduction. Jan 08:13, Feb 08:103, May 08:284, Jun 08:343.

Environmental remediation. May 08:274.

Health insurance premiums of 2% S corporation shareholders. Sep 08:600.

Improvements to property. Jun 08:328.

Interest: See “Interest Income & Expense”

Losses. Feb 08:85.

Meal and travel substantiation. Jan 08:4.

Medical. Sep 08:600.

Organizational costs. Dec 08:798.

Performance-based compensation limit. Apr 08:194.

Personal. Sep 08:600.

Restructuring costs. May 08:275.

Sec. 179. Jul 08:443, YB 08:02.

Start-up. Feb 08:85, Dec 08:798.

Trade or business. Feb 08:85.

Transportation. Oct 08:662, Dec 08:797.

Trust administrative. Mar 08:128, 142, Apr 08:203, May 08:264, Jun 08:343.

Vacation rental property. Oct 08:646.

Foreign Income & Taxpayers

Antarctica as a foreign country. Apr 08:193.

Canada-U.S. tax treaty. Mar 08:150, Nov 08:735.

Comparable profits method. Apr 08:204.

Contract manufacturing regulations. Jul 08:427.

Controlled foreign corporations. Jul 08:427.

Currency forward contracts. Jul 08:422.

Entity classification. Jul 08:423.

Foreign bank and financial account information. Jun 08:329.

Foreign earnings repatriations audit. Mar 08:129.

Foreign national tax planning. Jun 08:364.

Foreign tax credit. May 08:276.

Form 1042 reporting requirements. Apr 08:212.

Form 1120-F. Mar 08:131.

Interest on loan to German partnership. Aug 08:486.

Relevant foreign entities. Jul 08:23.

Sec. 409A. Nov 08:726.

Sec. 905(c) temporary regulations. Nov 08:730.

Sec. 1256. Jul 08:422.

Source of compensation. Jan 08:56.

UK remittance basis rules. Aug 08:484.

Value added tax. Aug 08:487.

Withholding on foreign tax exempts. May 08:277.

Gains & Losses

Accounts receivable. Sep 08:600.

Casualty losses. Sep 08:600, Oct 08:638.

Claim of right. Jun 08:344.

Disposition of activity with suspended passive losses. May 08:317.

Like-kind exchanges

Partnership property. Dec 08:812.

Vacation homes. Nov 08:737.

Limitation on capital losses. Sep 08:600.

Loss limitations, Fannie Mae/Freddie Mac takeover. Nov 08:719.

Musical works. Sep 08:600.

Pre-ownership change capital contributions. Dec 08:799.

Sale of property converted to rental. Jul 08:464.

Sec. 121 gain exclusion. Jul 08:464, Aug 08:509, Oct 08:638, 646, Dec 08:802.

Secs. 382, 383. Nov 08:719, Dec 08:799.

Sec. 1031

Personal use safe harbor for dwellings. May 08:264.

Property that is like-kind. Sep 08:600.

Sec. 1341. Jun 08:344.

Self-rental rules. Aug 08:488.

Short sales. Sep 08:600.

Wash sales. Sep 08:600.

Gross Income

Advance payment of trade discounts. Feb 08:92.

Attorneys’ fees. Nov 08:742.

Consulting agreements. Oct 08:647.

Corporate cancellation of debt income. Sep 08:563.

Damage awards. Feb 08:83, Sep 08:600.

Debt modifications. Nov 08:739.

Discharge of indebtedness income. Feb 08:114.

Expense reimbursement. Sep 08:600.

Goodwill. Oct 08:647.

Government grants. Aug 08:490.

Hurricane reimbursement grants. Oct 08:638.

Insurance company demutualization. Oct 08:701.

Life insurance proceeds. Jul 08:456.

Loans to employees. Nov 08:739.

Murphy case. Dec 08:831.

Noncompete agreements. Oct 08:647.

Nonphysical injury awards. Dec 08:831.

Passive loss limitations. May 08:317, Aug 08:488.

Sec. 118. Aug 08:490.

Sec. 1031. May 08:264.

Structured legal fees. Jul 08:435.

VA work therapy payments. Jan 08:57.

Vacation rental property income. Oct 08:646.

Individuals

Alimony. Nov 08:777.

AMT

Alternative motor vehicle credit and. May 08:272.

Estimated tax penalties. Sep 08:600.

Exemption. Feb 08:114.

Minimum tax credit. Feb 08:82,
Oct 08:679.

Tax-exempt housing bonds.
Oct 08:638.

Child support. Nov 08:777.

Community property law and Sec. 6015. Oct 08:702.

Damage awards. Feb 08:83, Sep 08:600.

Dependency exemption. Sep 08:553, 600, Nov 08:718.

Dependent care credit. Aug 08:523.

Dependent defined. Feb 08:84.

Disaster relief. Nov 08:770.

Elderly individuals. Aug 08:523.

Expatriate individuals. Aug 08:481.

Homebuyers’ credit. Oct 08:638.

Income in respect of a decedent. Sep 08:600.

Income splitting. Nov 08:746.

Individual retirement accounts. Aug 08:482.

Innocent spouse relief. Feb 08:85, Oct 08:702.

IRAs. See “Individual retirement accounts”

Kiddie tax. Feb 08:82, Oct 08:694, Nov 08:746.

Life insurance. Sep 08:600.

Medical expense deductions. Aug 08:523.

Mortgage forgiveness debt relief. Feb 08:114.

Mortgage insurance premiums. Feb 08:114.

Principal residence gain exclusion.

Feb 08:114, Jul 08:464, Aug 08:509, Oct 08:638, 646, Dec 08:802.

Property tax standard deduction. Oct 08:638.

Rebate checks. May 08:264.

Recent developments. Feb 08:82.

Sec. 529 plan anti-abuse regs. Jun 08:399.

Sec. 6015. Oct 08:702.

Serial IRAs. Aug 08:482.

Spousal joint ventures. Feb 08:100.

“Student” tax. Oct 08:694.

Substantially equal periodic payments from IRA. Oct 08:670.

Interest Income & Expense

Applicable high-yield discount obligations (AHYDO). Dec 08:804.

Investment interest expense. Sep 08:600.

Qualified education loan interest. Mar 08:181.

Legislation

Economic Stimulus Act. Apr 08:194, Jul 08:443.

Emergency Economic Stabilization Act. Dec 08:790.

Energy Improvement and Extension Act. Dec 08:790.

Energy Independence and Security Act. Feb 08:114.

Heartland, Habitat, Harvest, and Horticulture Act. Aug 08:478.

Heroes Earnings Assistance and Relief Tax Act. Aug 08:481.

Mortgage Forgiveness Debt Relief Act. Feb 08:114, May 08:297.

Small Business and Work Opportunity Tax Act. Feb 08:100.

Tax Extenders Act. Dec 08:790.

Tax Increase Prevention Act. Feb 08:114.

LLCs & LLPs

Asset protection through LLCs. Oct 08:697.

Gifts and bequests of LLC interests. Jun 08:395.

LLC fees in California. Jun 08:384, Oct 08:638, YB 08:8.

Planning for current distributions. Feb 08:116.

Miscellaneous

AICPA Tax Section accomplishments. Feb 08:108.

Benchmarking the corporate tax function. Sep 08:606.

Ethics. Feb 08:109.

IFRS. Jun 08:334, Nov 08:720.

Socratic method for teaching tax courses. Nov 08:773.

VITA program. Jul 08:461, Aug 08:531.

Partners & Partnerships

Allocation of contributed property. Aug 08:540.

Anti-abuse rules. Sep 08:565.

Assets-over merger. YB 08:8.

Conversions. Mar 08:154.

Current developments. Feb 08:100.

Distributions. Feb 08:105.

Distributions of interests from estates and trusts. Feb 08:74.

Domestic production deduction. YB 08:8.

Economic substance. Feb 08:105.

Elections. Dec 08:848.

Failure-to-file penalty. Feb 08:114, YB 08:7.

Family limited partnerships. Aug 08:538.

Formation. Feb 08:102.

Guaranteed payments. YB 08:7.

Income allocation. Feb 08:102.

Investment interest expense. Oct 08:649.

Late filing penalties for partnership returns. Apr 08:245.

Losses. Feb 08:104.

Master limited partnerships. Aug 08:492.

Partnership items subject to TEFRA. Feb 08:101, Dec 08:848.

Qualified small business stock. Feb 08:104.

Retroactive partnership agreement amendments. Jun 08:348.

Sale of partnership interests. Feb 08:105.

Sec. 704(c). Aug 08:540, YB 08:8.

Sec. 754 election. Feb 08:106.

Spousal joint ventures. Feb 08:100, YB 08:7.

Termination of a partnership interest. Oct 08:648.

Pensions

See “Employee Benefits & Pensions”

Personal Financial Planning

Adding PFP services to a practice. Oct 08:688.

Boomer financial planning. Jan 08:44, May 08:307.

Financial literacy activities. May 08:314.

Guaranteed annuities. Jan 08:44.

Life insurance transfer for value. Jul 08:456.

Long-term care. Apr 08:240.

Long-term care insurance. Dec 08:805.

Practice & Procedures

Business valuation standards. Aug 08:504.

Circular 230. Feb 08:75, May 08:287.

Disaster relief. Nov 08:770.

E-File program

Current developments. Apr 08:225.

Entities required to e-file. Feb 08:66.

1040 modernized e-file. Jan 08:50.

EFTPS and QuickBooks. Jun 08:328.

Errors and omissions. Apr 08:206.

Extension of time to pay tax. Oct 08:653.

FICA refund claims. Jul 08:459.

IRS offset authority. Jan 08:48, Feb 08:78.

Patents on tax strategies. Feb 08:108, Jul 08:412.

Practice and Procedures Committee. Oct 08:692.

Qualified offers. May 08:302.

Sec. 9100 relief. Oct 08:654.

SSVS No. 1. Aug 08:504.

Tax Court

Duplicate request for relief. Sep 08:620.

Reversal of stipulated decisions.
Jul 08:466.

Review of supplemental notice of
determination. Jul 08:468.

Special trial judge. Nov 08:781.

Tax election extensions. Oct 08:654.

Tax gap. Feb 08:83.

Practice Management

AICPA Tax Section accomplishments. Feb 08:108.

CPA letters to third parties. Jun 08:391.

Training. Mar 08:177.

Procedure & Administration

Abatement requests. Apr 08:256.

Accuracy-related penalty. Jul 08:428.

Boulware case. May 08:320.

Check-the-box regulations. May 08:266, Jun 08:337.

Closing agreements. Apr 08:247.

Collection programs. Jul 08:448.

Criminal tax violations. Apr 08:216, May 08:320.

Disclosure of return positions. Sep 08:566.

Discovery programs. Jul 08:448.

Economic substance doctrine. Feb 08:105, Mar 08:184.

Equitable recoupment. May 08:321.

Filing extensions. Sep 08:552, Oct 08:684.

Form 1120-F. Mar 08:131.

Forms 8275, 8275-R. Jul 08:428.

Form 8886. Jul 08:431.

IDD on domestic production deduction. Jan 08:13.

Information disclosure rules. Apr 08:243, Sep 08:553.

IRS

EFTPS. Jun 08:328.

Enforcement activity. Jul 08:448.

Offsets. Jan 08:48, Feb 08:78.

Qualified offers. May 08:302.

Judicial deference to regulations. Jun 08:350.

Listed transaction disclosure rules. Jul 08:431.

More likely than not standard (preparer penalty). Feb 08:108, Mar 08:129, May 08:309, Aug 08:479, Sep 08:566, 576, Dec 08:790, 847.

Patents on tax strategies. Feb 08:108.

Penalty programs, civil and criminal. Jul 08:448.

Practice before the IRS. Feb 08:75, May 08:287.

Preparer penalties. Feb 08:108, Mar 08:129, May 08:309, Aug 08:479, Sep 08:566, 576, Dec 08:790, 847.

Refund claims, time for filing. Jul 08:430.

Release of taxpayer information. Mar 08:130.

Reportable transactions, disclosure period. Jul 08:431.

Sec. 6662. Jul 08:428.

Sec. 6694. Feb 08:108, Mar 08:129, May 08:309, Aug 08:479, Sep 08:566, 576, Dec 08:790, 847.

Sec. 7216 regulations. May 08:310.

Sec. 7503. Jul 08:430.

Swallows case. Jun 08:350.

Tax Court special trial judges. Nov 08:781.

Tax return reporting standards for preparers. May 08:309.

Tax shelters. Mar 08:162.

Telephone excise tax refunds. Aug 08:478.

TIGTA. Nov 08:780.

Transactions of interest. Feb 08:80.

Unenrolled and unlicensed preparers. Nov 08:780.

Worker classification. Jul 08:429.

Real Estate

REITs. Jan 08:14, Mar 08:146.

S Corporations

Allocation of income and loss. Dec 08:845.

Banks. Oct 08:684.

Beneficial interest in S corporation. Oct 08:681.

Built-in gains tax. Oct 08:681.

Charitable contributions. Oct 08:680.

Compensation of self-employed owners. May 08:279.

Contributions of appreciated property. Mar 08:183, Oct 08:680.

Conversions from C corp. to S corp. Jun 08:328, Oct 08:684.

Current developments. Oct 08:678, Nov 08:760.

Deemed sale of assets (Sec. 338(h)(10)). Oct 08:658.

Divisions. Oct 08:686.

Earnings and profits. Nov 08:764, YB 08:7.

Elections and election terminations. Nov 08:760.

Eligibility. Nov 08:760.

Employee identification number

F reorganization. Jul 08:433.

QSub. Oct 08:684.

ESBTs. Jan 08:15, Sep 08:588, Nov 08:760.

F reorganization. Jul 08:433.

Failure-to-file penalty. Feb 08:114, Oct 08:684, YB 08:4.

Family shareholder rules. Jan 08:15, Nov 08:760.

Health insurance premium deduction. May 08:281, Oct 08:680, YB 08:4.

Late election relief. Jan 08:16, Nov 08:761, YB 08:6.

Late filing penalty. Oct 08:678.

Life insurance and AAA. Oct 08:682, Nov 08:769.

Liquidations. Apr 08:253, Oct 08:684.

Loan guarantees. Oct 08:678.

Losses. Feb 08:104, Oct 08:682.

Marital deduction trust as shareholder. Aug 08:535.

Minimum tax credit and S shareholders. Oct 08:679.

One class of stock rule. Nov 08:762.

Open account debt. Oct 08:678.

Ownership changes. Dec 08:845.

Passive activity credit. Oct 08:678.

QSSTs. Nov 08:760.

QSub EINs. Oct 08:678.

Reorganizations. Oct 08:678.

Sale of QSub stock. YB 08:6.

Sales of assets. Oct 08:658.

Sec. 338 election. Jun 08:351.

Sec. 1374. Oct 08:678.

Second class of stock. Nov 08:760.

Shareholder loans. Oct 08:657.

Specific accounting elections. Dec 08:846.

Stock transfers. Jan 08:16, Nov 08:760.

Subsidiary liquidations. Oct 08:678.

Suspended loss transfers. Jan 08:15, Nov 08:760.

Termination of election. Nov 08:768.

Trusts. Nov 08:767.

Special Industries

Auto dealers. Jul 08:415.

Bank charter, sale of. Sep 08:567.

Credit card information reporting. Oct 08:638.

Credit card late fee income. Sep 08:556.

Exchange traded notes (ETNs). Aug 08:497.

Homebuilder status. Nov 08:745.

Insurance. Jan 08:18.

Oil and gas. Aug 08:495.

Pharmaceutical agreements. Apr 08:207.

Private equity funds, sales between portfolio companies. Sep 08:568.

RICs. Jan 08:17.

State & Local Taxes

Allocable/apportionable income. Mar 08:171.

Attributional nexus. Dec 08:836.

California combined reports. Dec 08:806.

California LLC fee. Jun 08:384, Oct 08:638, YB 08:8.

Current state corporate income tax developments. Mar 08:168, Apr 08:229.

Gross receipts tax. Apr 08:209.

Incentives arrangements. Apr 08:210.

Massachusetts corporate tax. Dec 08:808.

Massachusetts 401(k) contributions. Dec 08:809.

Michigan business tax. Mar 08:169, Sep 08:572.

Nexus. Mar 08:168, Dec 08:836.

Related-party expense addbacks. Dec 08:807.

Research credits. Dec 08:810.

Sales and use taxes, recent developments. Dec 08:836.

Sec. 338(h)(10). Mar 08:171.

Tax base. Mar 08:172.

Texas franchise tax. Aug 08:499, Oct 08:659.

Value-added tax vs. sales tax. Sep 08:610.

Tax Education

Curriculum tools for tax educators. Feb 08:110.

Model Tax Curriculum. Feb 08:110.

Socratic method. Nov 08:773.

University financial literacy initiatives. May 08:314.