Table Of Content

ncludes all the material Charitable remainder trust safe harbor Divorce decree disregarded for depen Practical Tax Strategies, Vol for surviving spouses, 74 PTS 360 dency exemption, 74 PTS 239, Apr05 lary 2005-June 201 ) Evaluate when to begin collecting Social ynquer estate tax defer Security benefits, by Neal R. VanZante ACCOUNTING and Ralph B. Fritzsch, 74 PTS 227 itomobile deduc Apr05 Exclusive business use distinguishes deductible home office 74 PTS 240 In trust prov! Apr05 eduction, 74 Ex-husband not taxed on payments mination fee had not deductible on made instead of QDRO, 74 PTS 4 PTS 304, Mayt te tax return 74 PTS 62 Jan05 307, May05 egs. characterize charitable remain Family support payments were deductible der trust income, 74 PTS 318, May05 alimony,7 4 PTS 380, Jun05 income tax sand use of alternate val Formulate a tax-efficient dividend strat 2004, by Matthew 74 PTS 108, Feb egy for retirement by Caroline K 26, Jan05 egulations update special valua Craig and Richard B Toolson } PTS 168, Mar05 ymplicate 74 PTS 254, Apr05 Hbyu meW on grantor trust tax rules Higher stand7a4r dP TSmi le55a, ge Janr0a5t es for 2005 ion-adjusted thresh olds for 2005, 74 PTS 54, Jan05 Lottery installments taxed as payments t classes qual were made, 74 PTS 308, May05 bO5 23 Apr05 Master the tax system for gambling rest predates transferee liability winnings and losses, by Marvin COMPENSATION 29, Mar05 Williams and Randy Serrett,74 PTS Jan05 Aud t guide offers guidance for h andling but not stock benefits, 74 PTS 364, Jun05 tate 4 PTS 316, May Must show year debt goes bad to claim es medical rein Vi‘ aste rth ASIOFC tSax Di bad debt deduction 74 PTS vier fre Feb05 Officer liable for income resulting from Apr05 discharge of corporate notes, 74 ty transferred to lent S estate PTS 311, May05 Retroactive court order does not make payments alimony, 74 PTS 111 Feb05 Seek wayst o minimize the mushroom rictive for QTIP treat ing alternative minimum t by 181, Mar05 James P. Trebby and George W. Kut disclaimers to add flexibil and ner, 74 PTS 351, Jun05 ability payments may be FICA hindsight to estate plans, by Avi Z Self-employment tax due on agricultural PTS 193 Apr05 Kestenbaum and Kevin Ghassomian co-op payments,7 4 PTS 310, May05 irsement setup flunks accountable 74 PTS 324, Jun05 Shore-up tax breaks for weather-related n rules, 74 PTS 115, Feb05 LIMITED LIABILITY casualty losses, by Steven C. Thomp ng bonuses and cancellation pay son and Randy Serrett, 74 PTS 68 ments are wages, 74 PTS 118, Feb05 COMPANIES Feb05 DisrPeTgSa rd1 93d,i srAepgra0r5d ed-entity stati [ax reality of realty tax rebates, 74 PTS 129, Mar05 Continuity requirements interrupted Reduce self-employment tax on lips for advising clients on tax-efficient Apr05 income, by Patrick McCarthy investing, by Philip J.H armelink and Insolvent company may reorganize tax PTS 132, Mar05 William M. VanDenburgh, 74 PTS free, 74 PTS 366, Jun05 290, May05 New schedule M-3 will play a role in audit Unsettling settlement of contingent selection, by Linda S. Gurene, 74 PTS Allocating liabilities to partners and S$ attorney's fees taxation,b y Dominic 208 Apr05 corporation shareholders, by James L. Daher, 74 PTS 260, May05 No discount for partnership interest M. Kehl, 74 PTS 145, Mar05 Use exchange-traded funds to harvest tax distributions, 74 PTS 58, Jan05 IRS issues interim guidance for part losses, by A. Seddik Meziani and nerships under Jobs Act, 74 PTS 3 JamesG . S. Yang,7 4 PTS 272, May05 Re-evaluate the various ways to tap corporate cash, by Thomas Zupanc Jun05 and Sabyasachi Basu, 74 PTS 332, Prop. regs. unmask disguised partner Jun05 ship interest sales, 74 PTS 1, Jan05 Accuracy-related penalty audit tech Spin-off proposed regulations define key nique guidance, 74 PTS 356, Jun05 terms, 74 PTS 121, Feb05 Court lacks jurisdiction if grounds lhe taxing problem of real estate in a cor AMT deduction for refinanced mortgage raised too late, 74 PTS 301, May05 poration, by Bruce D. Bernard and interest, 74 PTS 381, Jun05 Erroneous letter did not prevent IRS from Christopher E Axene 74 PTS 79 Contingent attorney's fees included in asserting deficiency, 74 PTS 107, Feb05 client’s income, 74 PTS 238, Apr05 Feb05 [ransfers to corporat-on were equity, not Court denies professional gambler sta IRS actions were not an abuse of dis loans, 74 PTS 241, Apr05 tus, 74 PTS 65, Feb05 cretion, 74 PTS 51, Jan05 Deduction for profit-motivated ma: IRS decision to make jeopardy was rea ESTATE PLANNING keting expenses, 74 PTS 113, Feb05 sonable, 74 PTS 176, Mar05 Buy-sell agreement did not dictate trans Disability benefits exclusion, 74 PTS 65, IRS did not violate Taxpayer Bill of fer tax values, 74 PTS 108, Feb05 Feb05 Rights, 74 PTS 52, Jan05 PRACTICAL TAX STRATEGIES 383 eu. its approach te » ensure with cromanaged CFO avoids responsible t raise Dasi holding compliance 4 PTS 358 person penalty Ip oni AUTHOR INDEX Dbankr xemnpe ti egs. omer guidan eon ontributions, 74 PTS < Mar‘ nversik yns Mav05 REAL ESTATE PROCEDURE Co‘ mym t ne tax-fre lg fs Is POT osses to Mar S 384 PRACTICAL TAX STRATEGIES