The Tax Adviser 2007: Vol 38 Index

2007·2.1 MB·English

AuthorIndex
TWELVE MONTHS ENDING DecEemBER 2007
ADKINS. G. EDGAR. IR BS, KAREN
Suggestions for ¢ omplying with 5 gulations on Dual Consolidat
409A Deterred Compensation Pla A Practical Guide. ( Part I
Rules Nov 07:6 bata! Oct 07 606
ALTIERI MARK P IN, ROBERT W., JR
Closeh Held tions and Disregarded Ent
Mar0 ) +. CLARK JIM lhcanon as Shareholders
BAKKI DON W TaxS oon Surry )
COOK, ELLEN D LINSKY, STEWART S$
velopme! PPA ‘06 MakesS « t Deve lopments in S Cory pora
BATSON TED R Permanent. Mar Part 1) Oct 07:596. ( PartI
eaching an Old | Dog COWAN, MARK |] 674
und UBTI. Jul 07:386 A Tax Primer for CPA Volunt rODD ¢
BEAVERS, JAMES i yt Organizations Mar 50) Individuals’ Use of Offshore Holding
For “Tax Trend Sep—L« ELLENT\ CK, ALBERT B pamies. ( Part | Aug 07:462
eT of ich issu For “"¢ p
BERTOLINI, MICHELLI LAFFII
Servi Warranty ( ENGLISH, DENISI
Hybrido f tl x Primer for CPA voiunt
Jul 07:402 Nonprofit Organizat ns. M ur 07:150 RI STEPHEN
BOUCHER, K FIORI NICHOLAS |] Be ric fits & Pensions
State & Lo Tax Trends Aug 07:48 ? ) pments Part | Jan
Income Ta GARRISON, LARRY R
Mar 07:164. ( Part IL) Apr 0 Tax Incentives for Bu Ty 1eSM
BURTON, HUGHLENE A (Communities May 7s
Current Dev GODFREY HOWARD the Insurance Industry
tions Choice of Entity for
Nov 07:674 a)p eratn or / MICHAEI
Partners & Partnerships: Current Beware: The Cost of
Developments. Feb 07:90 Sued Is Going Up
CALIANNO, JOSEPH
The Impacto f Sec. 897 on an NRA or Bet efit, s anwdi DPeney nsion,s H, NICHOLAS ¢
Nov 07:682
Foreign Corporation'Sasl e of Domestic ivisers Beware: The Cost of Being
Stock. Nov 07:662 HARMON, MICHAEI R 1 Is Going Up. Dec 07:732
CANTRELL, CAROL A S¢ orporations and Disregarded Ennntes AMARA, LAWRENCE H
] Did the Second Circuit Err in Rudkin Qualification as Shar holders Foreign Trust Tax Form Project
Testamentary Trust? Apr 07:206 Jun 07:324 SINR Sep 07 516
762 THE TAX ADVISER / DECEMBER 2007
AuthorIndex
TWELVE MONTHS ENDING DecEemBER 2007
ADKINS. G. EDGAR. IR BS, KAREN
Suggestions for ¢ omplying with 5 gulations on Dual Consolidat
409A Deterred Compensation Pla A Practical Guide. ( Part I
Rules Nov 07:6 bata! Oct 07 606
ALTIERI MARK P IN, ROBERT W., JR
Closeh Held tions and Disregarded Ent
Mar0 ) +. CLARK JIM lhcanon as Shareholders
BAKKI DON W TaxS oon Surry )
COOK, ELLEN D LINSKY, STEWART S$
velopme! PPA ‘06 MakesS « t Deve lopments in S Cory pora
BATSON TED R Permanent. Mar Part 1) Oct 07:596. ( PartI
eaching an Old | Dog COWAN, MARK |] 674
und UBTI. Jul 07:386 A Tax Primer for CPA Volunt rODD ¢
BEAVERS, JAMES i yt Organizations Mar 50) Individuals’ Use of Offshore Holding
For “Tax Trend Sep—L« ELLENT\ CK, ALBERT B pamies. ( Part | Aug 07:462
eT of ich issu For “"¢ p
BERTOLINI, MICHELLI LAFFII
Servi Warranty ( ENGLISH, DENISI
Hybrido f tl x Primer for CPA voiunt
Jul 07:402 Nonprofit Organizat ns. M ur 07:150 RI STEPHEN
BOUCHER, K FIORI NICHOLAS |] Be ric fits & Pensions
State & Lo Tax Trends Aug 07:48 ? ) pments Part | Jan
Income Ta GARRISON, LARRY R
Mar 07:164. ( Part IL) Apr 0 Tax Incentives for Bu Ty 1eSM
BURTON, HUGHLENE A (Communities May 7s
Current Dev GODFREY HOWARD the Insurance Industry
tions Choice of Entity for
Nov 07:674 a)p eratn or / MICHAEI
Partners & Partnerships: Current Beware: The Cost of
Developments. Feb 07:90 Sued Is Going Up
CALIANNO, JOSEPH
The Impacto f Sec. 897 on an NRA or Bet efit, s anwdi DPeney nsion,s H, NICHOLAS ¢
Nov 07:682
Foreign Corporation'Sasl e of Domestic ivisers Beware: The Cost of Being
Stock. Nov 07:662 HARMON, MICHAEI R 1 Is Going Up. Dec 07:732
CANTRELL, CAROL A S¢ orporations and Disregarded Ennntes AMARA, LAWRENCE H
] Did the Second Circuit Err in Rudkin Qualification as Shar holders Foreign Trust Tax Form Project
Testamentary Trust? Apr 07:206 Jun 07:324 SINR Sep 07 516
762 THE TAX ADVISER / DECEMBER 2007
MALONEY, DAVID M SATCHIT, VINU WITNER, LARRY
[_] Distribution Options for Defined [] McCord: Defined-Value Gifts at the Treatment of Capitalized Costs of
Contribution Plans. (P art 1) May 07:268 Crossroads. Feb 07:86 Intangible Assets. (P art 1)A pr 07:212
Part II) Jun 07:339 [_} Significant Recent Developments in Part II) May 07:284
MORRIS, DONALD Estate Planning. Sep 07:518 WOOD, ROBERT W
] Establishing Basis for Gambling Losses SCHMIDT, PAUL M (_] IRS Cracking Down on Government
Jun 07-330 (_] Individuals’ Use of OffShore Holding Settlements. Dec 07:726
NEILIO, MARK Companies. ( Part |) Aug 07:462 [_] Structured Settlements: Are Factoring and
_} Current Developments in Employee Part IL) Sep 07:536 Commuting Different? Apr 07:204
Benefits and Pensions. ( Part II) SHERR, EILEEN ZAITZEFF, ELIZABETH
Dec 07:738 [-] AICPA Position on Patents for Tax [] Corporations & Shareholders
NELLEN, ANNETTE Strategies. May 07:253 Significant Recent Developments
] Prop. Regs. on Dependency Exemption [_] IRS Releases Draft Form 1120-F and Jan 07:26
for Noncustodial Parent. Nov 07:637 Schedule M-3 and Instructions. Sep 07:493
[reatment of Legal Fees Incurred by [] Patenting Tax Ideas. Aug 07:456 Campus to Clients
Individuals. Oct 07:588 [_] Private Annuity Transactions Shut Down NELLEN, ANNETTE
NEVIUS, ALISTAIR M Jan 07:5 [] Feb 07:118
For “News Notes” (Aug—Dec 07), see the SMITH, JAMES I [] May 07:294
O) Aug 07474
cover of each issue ("] Distribution Options for Defined
O'CONNOR, PEG Contribution Plans. ( Part 1) May 07:268 [] Nov 07:692
| Final Regulations on Dual Consolidated Part Il) Jun 07:339 KOCAKULAH, MEHMET (¢
Losses:A Practical Guide. ( Part | TOOLSON, RICHARD B [-] VITA, the MTC and the Modern
Sep 07:526. (P art IL) Oct 07:606 Tax Planning for the Use of TIPS at Accounting Curriculum. ( Part 1)
O'DRISCOLL, DAVID Retirement. Nov 07:666 Aug 07:474. (Part Il) Nov 07:692
For “Tax Trends” ( Jan—Jul 07 ), see the VEAL, TOM LONG, BRETT J
er of each issuc (-] Current Developments in Employee [] VITA, the MTC and the Modern
PACE, RYAN H Benefits and Pensions. ( Part II Accounting Curriculum. (Part I
The Rising Popularity of SMLLCs in Dec 07:738 Aug 07:474. (Part II) Nov 07:692
fax and Business Planning. Aug 07:466 VERZI, ROBERT McGILL, GARY A
PETERSEN, KAGNEY ] Choice of Entity for Expansion of The GAAP in Tax Education
Che Impact of Sec. 897 on an NRA or Operations into a Foreign Country Integrating Tax and Financial
Foreign Corporation’ Sale of Domest Jul 07:394 Accounting in the Tax Curriculum
Stock. Nov 07:662 WALKER, DEBORAH Feb 07:118
PONDA, SHONA } Current Developments in Employee MONSOUR, EDWARD
State & Local Taxes: Current Corporate Benefits and Pensions. ( Part | Teaching Ethics to Accounting Majors
Income Tax Developments. (P art 1) Mar Nov 07:682. ( Part IL) Dec 07:738 May 07:294
07:164. (Part 11) Apr 07:218 ] Employee Benefits & Pensions: Current OUTSLAY, EDMUND
RANSOME, JUSTIN P. Developments. (Part 1) Jan 07:40 The GAAP in Tax Education
Allocating Partnership Depreciation Part Il) Feb 07:106 Integrating Tax and Financial
Between Trusts and Beneficiaries WALSH, KEVIN J Accounting in the Tax Curriculum
Jul 07:3388 _] Interaction of the AMT and S Corpora Feb 07:118
Patenting Tax Ideas. Aug 07:456 tion Basis Rules. (Part 1) Jan 07:32
Significant Recent Developments in PartI I) Feb 07:98 DC Currents
Estate Planning. Sep 07:518 WINTON, LISA HOOPS, JEFFREY R
REINSTEIN, TODD B [] Beware These 10 Common Tax Filing [_] AICPA Tax Division Relies on
Biomass and Notice 2006-88 Mistakes. Mar 07:133 Volunteers. Nov 07:690
May 07:267 ] Filing Season Tax Minimization Ideas [_] Preparer Penalties; Tax Gap
ROLLINSON, MARGIE Feb 07:69 Aug 07:472
Final Regulations on Dual Consolidated ] Recordkeeping Requirements for Tax-Strategy Patents and the Tax Gap
Losses:A Practical Guide. ( Part | Charitable Contributions by Payroll May 07:290
Sep 07:526. (P art IL) Oct 07:606 Deduction. Mar 07:132 TEC Initiatives. Feb 07:114
THE TAX ADVISER / DECEMBER 2007 763
ITEES = RRR
On the Bookshelf [1] Mar 07:134 SNOW, DANNY R
FINK, PHILIP R GRUIDL, NICK IRS Increases Correspondence Exam
["] Mar 07:174 ["] Apr 07:190 Coverage. Jul 07:414
1) Jun 07:354
KAUTTER, DAVID ] STARKMAN, JAY
[] Sep 07:550 ] Jan 07:6 Advantageso f a C Corporation
[] Dec 07:753 KELLY, TERENCE f Oct. 07-61
[_] May 07:254 TIERNEY, THOMAS G
Personal Financial Planning KOPPEL, MICHAEL D Che Power of Gifting. Jul 07:415
SCHULMAN, MICHAEL DAVID Dec 07-708 YUSKEWICH, J. MATTHEW
[] Jan 07:48 METZ, MICHAEI
Fast Track Settlement Program Extended
} Apr 07:228 } Apr 07:190
Small Businesses. Jan 07:5
[] Jul 07:408 O'CONNELL, FRANK J., JR WICK, MARC
C] Oct 07:612 CO) Sep 07:494
Installment Agreements: An Alternative
DeCANDIDO, FRANK ] REILLY, KEVIN in Compromuse. Oct 07: 618
[-] The Funding Dilemma: Retiremento r Nov 07:638
College? Apr 07:228 SMITH, ANNETTE B Tax Practice Management
FREEDMAN, MITCHELI Jul 07:37 HOLUB, STEVEN I
["] The Growing Epidemic of Financia VAN LEUVEN, MARY
Elder Abuse (and What CPAs Can Do Jun 07:31
About It). Oct 07:612
SARENKSI, THEODORE J Tax Practice & Procedures
] When to Begin Receiving Social MILLER, JOHN I JEFFREY A
Security Benefit
SUMUTKA, ALAN R
neial Aid Trap. Jan
BRENNAN, JAMES I N, MARY (¢
State & Local Taxes IRS Launches New Ind Mthce of the Future. Sep |
SALMON, SCOT trategv. Jul 07:41 FMAN, PERRY
Jun 47 CARLTON, LAWRENCE H g Young People to the
Do E-Ser Work? Jan( What Can CPAs Learn f
D Dec 07:748
KWIATEK, HARLAN ] ILOWITZ, EDWARD
] FIN 48 and Stat fax Audits. Mar
laxes. Sep | 4 JANE TZINBERG
ROOD, DEBORAH Tax Section Benefit
} Sourcing Ser R Jul 07:344
SALMON, SCOTT STEPHENP .
Sourcing Ser R Futur
WRIGHT, CHARLES
WEBrowsing
YT, DENNIS
Tax Clinic
ACKERMAN, JOEL I
) Oct 07:56
BAKALE, ANTHONY §S
] Aug 07:434
FAIRBANKS, GREG A POWERS, SCOTT
[] Feb 07:70 IRS Launches New try Issue Focus
GARAY, MARK Strategy. Jul 07:410
764 THE TAX ADVISER / DECEMBER 2007
SubjectIndex
Accounting Methods & Periods Reporting changes. Jan 07:30 Dependent defined. Feb 07:111
Rescission doctrine. Jul 07:374 Determination letter procedure
Accounting-method changes. Jul 07:370 Sec. 338(h)(10) election. Jan 07:28 Dec 07:746
Automat approval of accountng period state rules. Mar 07:166 Distributions of employer securities
changes. Jan 07:6 Sec. 351 exchange debt. Jun 07:315 Jul 07:419
Cost-sharing arrangements. Apr 07:190 Sec. 355 Employee Plans Compliance Resolution
FAS 109. May 07:256, Dec 07:708 active-trade-or-business test. Jan 07:9, 26 System. Feb 07:108
FIN 48. May 07:254 TIPRA changes. Jan 07:26 ESOPs
Percentage-of-completion method Sec. 382 regs. on trust distributions. Feb 07:70 basis in S corporation. Sep 07:498
Sept 07:494 Significant recent developments. Jan 07:26 dividend deductions. Feb 07:108
Prepaid services. Aug 07:484 Statutory merger or consolidation. Jan 07:29 FAB 2006-03 Sep 0)7:492
Sec. 263A costs. Jun 07:310 Tax-free exchanges. Apr 07:191 Form 5500. Feb 07:110
Iransfers of personal goodwill. Dec 07:709 Fringe benefits. Feb 07:68
Charit: able Contriabu tions
Hardship distributions. Dec 07:743
Credits Against Tax
Health reimbursement accounts
Appraisal requirements, noncash charitable Feb 07:111
contributions. Jan 07:7 AMT minimum tax. Oct 07:579 Health savings accounts. Nov 07:686
Recordkeeping for payroll deductions Biomass and Notice 2006-88. May 07:267 Hybrid plans. Dec 07:744
Mar 07:132 Distressed communities. May 07:276 Leave-sharing plans. Feb 07:112
Remainder interests. Nov 07:638 Earned income. Dec 07:710 Mortality tables. Dec 07:746
Passive activity. Aug 07:482 Nonqualified deferred « ompensation
Research. Mar 07:134 Jan 07:40, Jul 07:369, Sep 07:496,
Work opportunity. Nov 07:639 Oct 07:567, Nov 07:636
Dual consolidated losses. Aug (7:441, Offshore trusts and deferred compensation
Sep 07 526. Oct 07:606 Depreciation Jan 07:40
Duplicate deductions or losses. Jan 07:28 Partial terminations. Dec 07:744
Excess loss accounts. Jan 07:29 Class life. Dec 07:712 Pension plan limits. Jan 07:4414
Late returns, avoiding. Jun 07:312 GO Zone. Mar 07:137, Jul 07:369 Pension Protection Act of 2006. Feb (7:7
Protessional « orporations jul 07:372 Nov 07:644 Oct 07:566, Dec 07:743
Worthless stock deduction. Jun 07:313 Intangible assets. Apr 07:212, May 07:284 Phased retirement. Dec 07:738
Lease termination payments. Nov 07:640 Roth 401 (k)s. Feb 07:106. Dec 07:739
MACRS and tax-free exchanges May 07:253 Sec. 83. Jan 07:43, Apr 07:196
Method changes. May 07:258 Oct 07 625
Ad intages of ( orporations. Oct 07:61 Placed-in-service dates. Nov 07:640 Sec. 162(m). Jan0 7:42, Nov 07:685
Allocation of consideration received. Jan (7 8 Sec. 403(b) regulations. Dec 07:740
Avoiding gain on receipt of corporate debt Employee Benefits & Pensions Sec. 409(p) regulations. Dec 07:742
Jar (17:56 Sec. 409A
Basis determination in reorgs. Jan 07:28 Automatic enrollment in Secs. 401(k) and closely held employers. Mar 07:158
Basis shiftu un O73 403(b) plans. Feb 07:72, Dec 07:746 compliance suggestions. Nov 07:688
Ir rr Cafeteria plans. Nov 07:687 regulations. Nov 07:682
k distributioMnasy. 07:257 Contribution limits. Dec 07:745 SERP shifts. Mar 07:139
I ular reorgs. Ma 252 CCurret levelopm nts. Jan 07:40, Feb 0 OG transition rules. Dec 07:746
— Eco t loctru Jan 0 Nov 07:682. Dx 7:738 Sec. 411(d)(6) regulations. Dec 07:742
I rgs, S holding companies. Apr 07:195 Deferred compe sation, payroll tax Sec. 415 regulations. Dec 07:741
Incorporating partnerships and LL( Stock options. Jan 07:43, Apr 07:243
Apr (77-193 Detined-contribution plans, distribution Aug 07:434
Killer B” transactions. Jan - options. May 07:268, Jun 07:339 Withdrawal penalties. Feb 07:108
THE TAX ADVISER / DECEMBER 2007 765
SubjectIndex
Employment Taxes
RIC re porting, foreign-source income and
foreign taxes paid. Jan 07:10
Payroll tax misappropriation. Jul 07 Aircraft. Oct 07:570, Nov 7:646. 685 07 :662
QSubs and disregarded entities reco; 7-6 ‘ | n 07:11
Nov 07:659 r ()7:446
Student FICA exception. Nov 07 regs. Jul 07:376
hholding,. Oct 07:572
Estates, Trus&t Gsift s sistance. May 07:260,
Admunistrative ex] nonresident directors’ fees
Jun 07:308, Oct 07:5
Audits of
Charitable remainder t
sep 0 900.518
Defined mnruities. Jan 07:11
Estate inclusion : :
principal residence
FLPs, valuation
Vec 0 14
Form 7 basis
Gifting t election
GSST r int bonds. Oct 07
Inflatior ities. Jan 07:5
Investment xCNanges
nd notes rex
Partnership
Planning ar
of trade discount
8.80, Nov 07:697
Foreign
ndebtedness income
Valuation Dec 07
Valuation ages Mar
drug subsidy. Jun 07:320
Excise Taxes
epresentat ompensaton
QOSubs an
Nov 0
Tax shelte
Mar 07
Telephe ne
ind Sch
an RETTs. May l inimum tax credit. Oct 07-579
i
Compliance and enfor ement Aug clusior lator. Apr 07 189
Debt-financed income. Oct 07:569 inged. Apr 07:188, Jun 07:309
Form 990. Sep 07:501 uminations. Mar (7 xemmpuon. Nov 07:637
Form 990-T, new disclosure requirement 4 fishore holding ompank
May 07:259 Sep 07:53 on mistakes. Mar 07:183
Tax primer for n« mprofit volunteers. Mar 07:150 Portfolio interest. Sep 07 Jan 07:4, Apr 07:188
Tax shelter excise tax. Mar 07:140 Rental property. Nov (7:650 ntal property. Nov 07:650
766 THE TAX ADVISER / DECEMBER 2007
Form 1098-T. Feb 07:82 Social Security benefits. Jul 07:408 Form 1041 NR. Sep 07:516
Inflation adjustments. Mar 07:133 Treasury inflation-protected securities Form 1098-T. Feb 07:82
Innocent spouse relief, new Form 8857 Nov 07:666 Form 1120-F and Schedule M-3. Sep 07:493
Oct 07:565 Form 5500. Feb 07:110
Kiddie tax. Jan 07:48, Oct 07:578 Practice & Procedures Form 8857. Oct 07:565
Legal fees. Oct 07:588 Independent contractors vs. employees
Sec. 121 in divorce. Aug 07:448 Susiness filers. Apr 07:234 Oct 07:581
Sec. 529. Mar 07:146 C corporation advantages. Oct 07:617 Information reporting for 2006 exempt
Self-directed IRAs. Dec 07:717 Conflicts of interest in tax compliance interest. Jan 07:20
[ax minimization ideas. Feb 07:69 services Jan 07:52. Installment agreement fees. Jan 07:4
E-services Jan 07:53 IRS
Interest Income & Expense EFTPS software. Dec 07:704 adequate disclosure guidelines. Jan 07:58
Fast-track settlement program. Jan 07:51 appeals arbitration program. Jan 07:21 |
Debt-financed distributions. Nov 07:654 FIN 48 and independence. Oct 07:564 correspondence exams. Jul 07:414
Employer below-market loans. Mar 07:176 Innocent spouse relief. Apr 07:237 EFTPS software. Dec 07:704
Nonaccrual loan interest. Sep 07:509 Oct 07:565 enforcement revenue. Feb 07:68
Installment agreements. Oct 07:618 industry issue focus strategy. Jul 07:410
Malpractice suits, award of interest. Dec 07:732 national research program. Oct 07:616
Patents on tax strategies. May 07:253, 290, offers in compromise. May 07:252
Small Business and Work Opportunity Tax Aug 07:456, Dec 07:707 online payment agreements. Jun 07:308
Act. Aug 07:432, Oct 07:596, Nov 07:674 Schedule K-1 disclosure relief. Jul 07:412 reportable transactions. Jan 07:5, Dec 07:707
Tax Increase Prevention and Reconciliation Statute of limitation. Apr 07:236 Payroll tax
Acto f 2005. Jan 07:26, Feb 07:112 Tax gap. May 07:291, Aug 07:473, Oct 07:565, misappropriation. Jul 07:422
Nov 07:690 on deferred compensation. Apr 07:244
LiCs & LPs Work-product privilege. Dec 07:756 Personal service corporation status
May 07:300
Allocations. Oct 07:622 Practice Management Practice before the IRS. Oct 07:582
Audits of electing large LLCs. Feb 07:122 Preparer penalties. Aug 07:472, Sep 07:514,
Deficit restoration agreements. Aug 07:448 AICPA Tax Division Dec 07:722
Single-member LLCs. Aug 07:466, TEC initiatives. Feb 07:114 Tax harmonization. Dec 07:718
Sep 07:512
volunteering for. Nov 07:690 Telephone excise tax refunds. Feb 07:68
[Taxation of LLC income in year of death AICPA Tax Section
Jun 07:355 member benefits. Jun 07:344 Real Estate
survey fesults. Jan 07:24
Office tec hnology Sep | 17:543 Model home display expenses
Promoting the acc ounting profession May 07:299
CFTE allocation. Jan 07:12 Dec 07:748 Self-rental rule. Aug 07:450
Current developments. Feb 07:90 Tax audits. Mar 07:170 Single-member LLCs. Sep 07:512
Disregarded entities under Sec. 752. Jan 07:18 L ndeveloped real estate Sep 07:506
p lure & _ ,
Freezes after Castle Harbour Apr 07-200
COREE EEE E HEHEHE HEHEHE EEE EEE EEEEe
Mergers and consolidations. Sep 07:512
Technical terminations. Jun 07:321 Advance tax payments. Jul 07:383
Check-the-box regulations. Aug 077:432 AMT and § corporation basis rules. Jan 07:32,
Circular 230. Jul 07:368, Oct 07:582, Feb 07:98
Dec 07:705 Banking deductions. Feb 07:84
See “Employee Benefits & Pensions.” Collection due process Nov 07:655 Banks. Oct 07:596
Determination letter procedure. Dec 07:746 Built-in gains tax. Nov 07:676
Personal Financial Planning FIN 48. Oct 07:582 Current developments. Oct 07:596,
Form 706. Sep 07:525 Nov 07:674
Elder abuse. Oct 07:612 Form 990. Sep 07:501 Disguised salary. Nov 07:678
Kiddie tax and financial aid. Jan 07:48 Form 990-T, new disclosure requirements Disregarded entities as shareholders. Jun 07:324
Retirement and college funding. Apr 07:228 May 07:259 Distribution rules. Oct 07:584
THE TAX ADVISER / DECEMBER 2007 767
S Corporations, continued
Earnings and profits. Oct 07:600 Mutual fund commodity-linked investments Ohio residency rules. Aug 07:454
Elections. Oct 07:597 Jul 07:384 Quill’s physical-presence test. Jun 07:322
Eligibility. Oct 07:598 Remediation expenses not insurance Sales tax due diligence. Apr 07:202
ESOPs, basis in. Sep 07:498 Oct 07:587 Sec. 338(h)(10). Mar 07:166.
Inherited stock and IRD Apr 07:24? Service-warranty companies. Jul 07:402 Sourcing service receipts. Jun 07:347
Losses. Nov 07:677 Structured settlements. Apr 07:204 State corporate income tax developments
Open account debt. Aug 07:451 Transfers to investment companies Mar 07:164, Apr 07:218
Passive activity credit. Aug 07:482 Aug 0)7:452 Tax base. Mar 07:167
QSubs. Nov 07:659 Texas margin tax. Nov 07:659
Reorganizations. Nov 07:678 State & Local Taxes
Second class of stock. Oct 07:586 Tax Education
Stock transfers. Dec 07:754 Apportionment of income. Mar 07:167,
Terminations. Oct 07:604 Apr 07:218
Trusts Oct 07:61 2 California LLC fee, unconstitutional
Mar 07:144, Apr 07:223 Ethics. May 07:294
Special industries Filing methods. Apr 07:222 VITA program and the modern tax
FIN 48 Sep 07:546 irriculum. Aug 07:474, Nov 07:692
Captive insurance companies. May 07:264 Flowthrough entities. Apr 07:223
Distressed communities, tax incentives Michigan business tax. Dec 07:750
May 07:276 Nexus rules. Mar 07:1 64
mai aleme|Ul(et-lslei-Mmelam-lele)\"//slemsal(-Mmere)an)e)(-> 4
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Accounting for Income Taxes — Applying SFAS No. 109/FIN 48:
A Whole New Baligame!
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wAiitth the FAA SB 5 P issuancne Of FIN 48 T Ss > essewnittiiaa nals become active participar cess of deferred taxes
addition to applying this comple lifferer re between financial accountir mpliance, you must now
dentity uncertain tax positions measure and disclose > the sé positions in Tinancial statements
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Objectives:
© Apply the complex rule si+t uaattiionnnss
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Order your copy today. Visit NASBA Field of Study: Accounting Text DVD/Manual (169 mir Video,
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768 THE TAX ADVISER / DECEMBER 2007
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