Table Of Content

Author&SubyectIndex TWELVE MONTHS ENDING DECEMBER 2006 to page references on p. 752.) BAKKE, DON W KARLINSKY, STEWART S _] S Corporations: Current Developments Part 1) 06:605. (P artI L) 06:666 KARNES, ALLAN GODFREY, HOWARD [] Tre itment of Community Income for |] Below-Market Loans Spouses Living Apart. (P art 1) 06:164 Part II) 06:224 KARNES, DARLA Treatment of Community Income for Spouses Living Apart. ( Part 1) 06:164 Part II) 06:224 KASTANTIN, JOSEPH T Amendments to Circular 2+3 0. ( Part I BURILOVICH, LINDA 06:24. (P art II) 06:90 KEHOE, DANEA M tions and Exempt Organizations. 06:22 [_] Is a Single-Employer Welfare Benefit ORIN, STEVEN B Plan Appropriate for a Small Business? klists for Determining Whether 16:86 KENNY, WILLIAM J] GUINN, ROBERT [_] Recordkeeping Requirements and the |] Below-Market Loans May Have Unex Consequenceso f Lost, Destroyed or pected Tax Results. 06:35+ Stolen Records. 06:464 HIBSCHWEILER, ARLENE M KORB, PHILLIP J (_] Can Your Tax Client (or You) Go t : [_] How Reduced Rates for Capital Gains Part 1) 06:216. ( Part IL) 06:280 ind Qualified Dividends Affect the FTC HOWELL-SMITH, LAURA 06:414 OOK, ELLEND [_] Checklists for Determining Whether a KRAAY, VICKIFE Trust Is a Valid S Shareholder Allocation and Apportionment of hild. 06:591 HYMAN, MARC A Expenses for Sec. 199 Purposes. 06:336 IDE, BARBARA ] [_] Checklistfso r Determining Whether a KRUMWIEDE, TIM Trust Is a Valid S Shareholder. 06:152 [_] Substantiation Rules for Charitable Gifts tll ys! JENKINS, |. GREGORY 06:724 ELLENTUCK,ALBERT B [_] Brainstormingt o Identify and Manage LAFFIE, LESLIS 16:158 [_] For“News Notes,” see the cover of each JONES, PAULA M issue [ | The Effecto f Resi cy in International LAGARDE, STEPHEN Estate Planning. 06:52 [_] The Pension Protection Act of 2006 THE TAX ADVISER / DECEMBER 2006 747 AuthorIndex e GWE, a (Not So New) Tax Exclu Worth a Look. 06:286 WRIGHT, KATHLEEN S Corporations: Current Developments Part I] ). 06:666 ZAITZEFF ELIZABETH Corporations & Shareholders: Significant R nt Developmen0t6s: 1.0 0 ZWICK, GARY A Consequences to Investorso f Bro r Fraud and Theft. 06:36 Campus to Clients NELLEN, ANNETTI February 06:116 May 06:304 August 06:486 November 06:678 GWENDOLYNA EIDE, BARBARA J Invest f Br Integrating Circular 230 into the Tax Ti yr (Capital Gains Curriculum. 06:486 MORRIS, RICHARD ¢ ids Affect the FT‘ GARDNER, JOHN C. The GWI Not S$ Integrating Circular 230 into the Tax A Curriculum. 06:486 NASH, CLAIRE Y for Executives KASTANTIN, JOSEPH T Det rt 1) 06:402. ( Part Integrating Circular 230 into the Tax ng Consur Curriculum. 06:486 ruptcy Refo K-65 SULLIVAN, NEIL A,] MAGRO,ANNE M O'DRISCOLL, DAVID The Post-TIPRA Foreign Earned Evaluating Career and Life from a “7 For “Tax Income and Housing Exclusions for Habits” Perspective 06:304 Individuals. ( 16 PURCELL, THOMAS J ORBACH, KENNETH N TRAUM,SYDNEY S Professional Committee Service—A CI klifors Dettersmin i Checklists for Determining Whether a Win-Win Strategy. 06:678 Trust Is a ValSi dS I rust Is a Valid S Shareholder. 06:152 TURNER, MARLENE f PARKER, JAMES VERMEER, THOMAS I Rising Expectations in Business Educa H Reduced Rates for Capital Gains ind Qualified Dividends Affect the FT( —u pt Ri 414 D.C. Currents PONDA, SHONA WALKER, DEBORAH HOOPS, JEFFREY R Is a Single-Employer Welfare Benefit Tax Section’s Strategic Plan. 06:674 Plan Appropriate for a Small Business? PURCELL, THOMASJ ., Ill bie é) Initiatives. February 06:114 The Pension Protection Act of 2006 Initiatives. May 06:300 ind Apportionment of Comprehensive Reform Package Initiatives. August 06:484 wr Sec. 199 Purposes 06:650 WITNER, LARRY On the Bookshelf ROOD, DEBORAH K _}| Substantiation Rules for Charitable Gifts FINK, PHILIP R. State and Local Tax Resources fron 06:724 } March 06:182 AICPA. 06:525 WOOD, ROBERT W | June 06:366 SALMON, SCOTT The Advantages of Selling Appreciated ] September 06:555 Treatment of Community Income for Assets via a Structured Sale. 06:472 | December. 06:740 748 THE TAX ADVISER / DECEMBER 2006 Personal Financial Planning KOPPEL, MICHAEL D SILVIA, SHARLENE M. MINKER, MARK ] [_] December 06:694 __} Government Ends Long-Distance Phone January 06:48 METZ, MICHAEI Excise Tax Dispute. 06:428. April 06:240 '] April 06:198 SIMMENS, TODD July 06:420 O’CONNELL, FRANK J | IRS Treats Protective Disclosures Incon- |_| October 06:613 [_] September 06:506 sistently. 06:426 EISENBERG, MICHAEL M REILLY, KEVIN f SNOW, DANNY _] The PFS Designation Adds Value. 06:613 (_] November 06:634 Tax Prepayments—Advance Payments or FOHN, DICK SMITH, ANNETTE B Deposits Under Blom? 06:617. ] Tax Advice or Investment Advice: Where [] July 06:382 STIFF LINDA Is the Line? 06:420 VAN LEUVEN, MARY _] IRS Compliance Studies Aim for Fair- GRAY, ROBERT I [] June 06:318 ness. 06:429 [] Fiduciary Responsibility and Opportuni WILSON, CHASTITY ty. 06:240 Tax Practice & Procedures [_] Managing the Interplay between a Part- PRIMOFF WALTER M ELY, MARK H nership and Its Partners’ Statutes of Lim- __] Fiduciary Responsibility and Opportuni ‘a January 06:52 itations. 06:55. tv. 06:240 MILLER, JOHN | YUSKEWICH, J.M ATTHEW SCHULMAN, MICHAEL DAVID ["] April 06:243 IRS Initiative for Private Debt Collec- | A Primer on Annuities. 06:48 C] July 06:426 tion. 06:54. [_] October 06:615 Tax Practice Management State & Local Taxes BLOOM, AARON HOLUB, STEVEN H. SALMON. SCOTT [-] GO Zone Act Provisions for Hurricane [_] March 06:177. [_] June 06:361 Victims. 06:248 [] June 06:358. _] September 06:550 CAPLAN, ROBERT M (_] September 06:547 December 06:736 [_] New OIC 20% Partial Payment [_] December. 06:732. BROOKNER, BRAD J Requirement Could Backfire. 06:615 PORTER, JEFFREY A. Sweeping Texas Franchise Tax Changes CRYAN, TOM [] March 06:177. The Margin Tax. 06:550 [_] Changes to the Interest Suspension Rules ["] June 06:358 BROWN, RUSSELL D. Contained in the GO Zone Act. 06:243 [_}] December. 06:732. |] Sweeping Texas Franchise Tax Changes GANSLER, JILI ECKELKAMP. JOSEPH T. The Margin Tax. 06:550 [] IRS Help Is Just a Click Away. 06:616. (_] Divesting Clients Wisely. 06:358 MCGAHAN, SARAH KEENAN, JOHN R. HERMAN, HOWARD [_] Streamlined Sales Tax: Debate Contin- [_] Managing the Interplay between a Part- [|] Document Retention. 06:177 ues on MPU Purchases and the Digital nership and Its Partners’ Statutes of Lim- LEY, BARBARAA Goods Definition. 06:736 itations. 06:55 [|] Document Retention. 06:177. NICOLAS, KARI ["] Changes to the Interest Suspension MENDLOWITZ, EDWARD (_] Will the Push for Origin-Based Sourcing Rules Contained in the GO Zone Act (_] Complete Pre-Year-End Planning for Derail SST? 06:361 06:243 Select Clients. 06:547 [_] Government Ends Long-Distance Phone RISPOLI,VALDA S. Tax Clinic Excise Tax Dispute. 06:428 [ ] Document Retention. 06:177. ACKERMAN, JOEL E. MAGIN, ELIZABETH SELLNER, MARK (_] October 06:570 [_] Government Ends Long-Distance Phone [_] Document Retention. 0>:177. BAKALE, ANTHONY §S Excise Tax Dispute. 06:428 ZOLLARS, EDWARD, K. 3 August 06:446 MICHNAY, RUTH ANN [] Security Issues When Using Outside GARAY, MARK (_] Representing Taxpayers and Withdraw- Networks. 06:732 [] March 06:134 ing from Representation. 06:52. GOTTSCHALK, STEFAN NOLAN, DEBORAH M WEBrowsing [_] February 06:74. [_] LMSB Realigns Key Management Per- SCHMIDT, DENNIS and WILL YANCEY KAUTTER, DAVID J sonnel ‘or Greater Efficiency. 06:244 (_] January 06:60. (_] January 06:6 PARKER, KENNETH M (_] April 06:250. KELLY, TERRENCE [_] Accounting for Casualty Losses during a [_] July 06:431. C7] May 06:262 National Disaster. 06:58. [_] October 06:619. THE TAX ADVISER / DECEMBER 2006 749 SubjectIndex Accounting Methods & Periods Protection Act of 2006. 06:568, Badd ebt reserve. 06:694 06:133 4 hang vs. error. U6: 5U istributions. 06:260 Economic performance 1O9A month rul ed compensation, generally. 06:402 Csift cerufhicates tive date extended. 06:693 Inventory irrangements. U6 388 prop. regs. 06:132 heavy equipment part LIFO pooling PSC retirement rrangements. U6 rolling aver ( NK AP kK yptons 06:202 trends. 06: 1‘ g stock rights. 06:133 UNICAP rules Credits Against Tax 1975 « xcise tax. 06:574 direct labor costs. 06:318 mployer welfare benefit plan errors, omissions and opportuniti Sh options and SEC Section 16(b Bankruptcy & insolvency 16696 Automatic stay. 06:494 Estates, Trusts & Gifts Bankruptcy Abuse Prev noon Consumer Prot tion Act « nded families. 06:505 Debt modification in Con writable remainder trusts, spousal election Sec. 403(b) annuity. 06:309 Ti f FLP valuation discounts. 06:51 2 Charitable Contributions ted IRA, transfer to grantor trust (Conservation contribution dis tional estate planning, residency 06:435 Hurricane Katrina ind involuntary con idvice fees. 06:744 haritable deductions. 06:6 leave-based donations. 06 trusts. 06:514 Substantiation. 06:724) nt estate tax relief. 06:504 Employee Benefits & Pensions trust company trustee. 06:316 Consolidated Returns nt developments. 06:548 EPCRS. 06:5 chedule K | revised. 06:197 Controlled servi Home purchase pI rograms. 06:142 plit-intere t charitable deduction. 06:697 Loss duplication regulations. 06:384 HSA mplo] yer contributi+o ns. 06: 13229 Stock-purchase agreement. 06:188 Sec. 199 and inter ompany transaction Hurricane Katrina Tuition prepayments. 06:317 06:1434 COBRA and HIPAA. 06:11 Valuation of IRAs. 06:74, 494 Successor defined. 06:322 health, retirement and disability benefits U.K.- S. dual consolidated loss agree: 06:11 Excise Taxes 06:692 IRA, Sec. 401(k) and similar plans 06:12 Communications excise tax. 06:14 Corpora& tShiaroehonldser s IRA rollover waiver. 06:4 Insurance excise tax. 06:325 Mortality tables. 06:72 Long-distance telephone excise tax refunds Basis of debt obligations. 06:385 Nondeductible contributions. 06:681 06:428, 576 750 THE TAX ADVISER / DECEMBER 2006 Exempt Organizations Gains& Losses Innocent spouse penton, deficiency notice 06:310 transactions. 06:268 AMT. 06:212 IRA E-filing requirements. 06:637 Broker fraud and theft. 06:36 distribution to beneficiary. 06:624 Grants to foreign organizations. 06:635 Capital loss limits. 06:436 distributions to charity. 06:701 Key members’ use of apartment. 06:638 Hurricane Katrina, claiming casualty losses recouping nondeductible contributions activities. 6:390 06:19 06:68 1 tions. 06:31¢ Intangibles—amortization recapture and I eg il fees, above-the-line. 06:644 rom journal. UO sales price location. 06 NQSOs in divorce. 06:456 ISOs. 06:450 Relocation sales. 06:72, 702 Expenses Like-kind exchange opportunities. 06:213, Tax Freedom Day. 06:73, 633 S95 Uniform definition of a child. 06:591, 693 Energy-efficient commercial buildings Lottery paymentss,al e. 06:254, 745 Vacation homes U6 432. 06-2>0] 4 QSB stock sales. 06:448 Vehicle donation rules. 06:330 Environmental remediation expenses. 06:189 Reorganizations, basis. 06:273 luctions. 06:640 Residence sale exclusion. 06:132 Interest Income& Expense “Interest Income & Expens Stock acquisition CERT limit on NOL use Meal expenses, 50% limit. 06:683 Accrual periods and AHYDO. 06:514 Mixed expense rermbursement. 06:370 Structured sales. 06:472 Below-market loans. 06:350 commission-based exceptions Gross Income Legi°s lati. on Standard mileage rates. 06:7 Emotional damages. 06:700 Bankruptcy Abuse Prevention and Foreign Income & Taxpayers GWE exclusion. 06:286 Consumer ProtectioAnc t of 2005. 06:4, Hedge identification and timing rules 658 06-206 OG: 1 4¢ Gulf Opportunity Zone Act of 2005 NOL-s, individuals. 06:148 06:243, 248 Sc 199 Hurricane Katrina. 06:6, 7, 11, 12, 19, 20 illo mon oT « xp PPA °06. 06:646, 693 in il regs. hi thl] igh TIPRA. 06:381. 400. 457.716 ruidance. 06:27 item defined LiCs & LPs prepaid f Liquidation of member interest Individuals Organizational documents. 06:368 06:753 AMT property tax deduction, co-op owner Out-of-state LLC registration. 06:120 recognition. 06:15 tM Renting property to an LLC. 06:622 omputer licensing arrange Bad debts, intrafamily advances. 06:184 Community income for spouses living ipart Miscellaneous S inversions. U6:6093 06: 164 \ . nd Y65. UF 327 Current developments. 06:292 PCAOB rules approved 06:444 Subpart F lookthrough rules. 06:641 Educ ition, spec ial needs. 06:645 [ax accounting issues. 06:408 Employer relocation payments. 06:7 Partners & Partnerships 702 POPE USS SOOCOOSOOSO Ir) nely filing rule. 06:272 TIPRA revisions. 06:400 Energy tax benefits. 06:196 Current developments. 06:108. U.S.-Canada income tax treaty. 06:578 Filing extension for taxpayers out of U.S Disregarded entities. 06:196 US reporting for foreign multinationals 06:445 Nonresident partners’ retirement income. 06:391 Hurricane Katrina casualty losses 06:633 Withholding on income allocated to foreign disaster relief payments. 06:19 Partner loans. 06:394. partners. 06:534, 624 forgiven debt. 06:19 Tiered partnerships, filing obligations Working ibroad. 06:642 low-interest loans. 06:20 06:581. THE TAX ADVISER / DECEMBER 2006 751 ed Hurricane Katrina. 06:2 H ealth insurance for S shareholders. 06:587 Innocent spouse. 06:3 10, 568 Liquidating controlledC corp. 06:251 Benefits & Pensions Installment agreement fees. 06:633 QSSTs. 06:705 IRS QSub election. 06:742 +2 guidelines. 06:123 Trust as valid shareholder. 06:152 06:648 Special Industries itt ory holding companies. 06:214 wib|l es, valuation. 06:145c 0 ) purch se COMMmutment fees as option miums. 06:82 equity-fund-owned portfolio corpo- yns. 06:518 urrent corporate income tax elopments. 06:170, 232 mmerce tax liability. 06:705 tronically provided software. 06:83 1 06:605 delivery. 06:5 + s CAT. 06:490 ind local tax resources from the LMSB r AICPA. 06:525 OIC 2 State tax incentives after Cuno. 06:462 Ph Streamlined Sales Tax Project. 06:361, 736. Texas margin tax. 06:550 ition homes. 06:586 Tax Education interests. 06:584 AICPA financial literacy campaign. 06:693 ss education. 06:116 230. 06:486 elopments. 06:605, 666 Evaluating career and life. 06:304 1dvantages. 06:490) Professional committee service. 06:678 Key to Page References PAGES ISSUE PAGES ISSUE 06:1—68 January 2006 06:377-—440 July 2006 06:69-—128 February 2006 06:441-500 August 2006 06:129-192 March 2006 06:501—564 September 2006 tension. 06:692 06:193-—256 April 2006 06:565-628 October 2006 Automatic extension procedures. 06:80 06:257-312 May 2006 06:629-688 November 2006 CDP hearings. 06:63 06:313-—376 June 2006 06:689-—756 December 2006 Collection initiatives. 06:2 The contents of The Tax Adviser from the date of inception (January 1970) through December E-filing, large corporations and exempt 1991 are indexed in the Aaountant’ Index, a publication of the American Institute of Certified Organizations. U6 2? Public Accountants, and in the online database Aaountants, available on the Orbit Search Service a eo ee ee System. From January 1992 on, the contents are indexed in Aaounting and Tax Database/Index, available online on Dialog, File 485, a product of UMI/Data Courier. Estimated tax paymet ts, corporate. 06:27 752 THE TAX ADVISER / DECEMBER 2006