Tax Adviser, The

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Articles in July 2007 issue of Tax Adviser, The

• Is a change in characterization an accounting-method change?
  by Rancher, Jessica
• Teaching an old dog new tricks: CRTs and UBTI.(charitable remainder trusts, unrelated business taxable income)
  by Batson, Ted R., Jr.
• Nonspouse beneficiary meets PPA '06 rollover requirements.(Pension Protection Act of 2006)
  by O'Driscoll, David
• Professional corporations: to be or not to be a member of a consolidated group.
  by Shallenberger, Jay R.
• Allocating partnership depreciation between trusts and beneficiaries: a trust owning depreciable property through a partnership may have a larger income tax burden than if it owned the assets directly. This article reviews how partnership depreciation is
  by Ransome, Justin P.
• Taxpayer liable for taxes misappropriated by payroll services firm.
  by O'Driscoll, David
• Applying the rescission doctrine.
  by Ulbricht, Jennifer
• Choice of entity for expansion of operations into a foreign country: when expanding into a foreign country, tax-savings decisions are affected by many factors, including the choice of entity. This article describes how that choice is involved in managing
  by Cathey, Jack M.; Godfrey, Howard; Verzi, Robert
• Hybrid financing structures.
  by Judice, Curtis K.
• Service-warranty companies - the hybrid of the insurance industry: companies that sell extended warranty service contracts can take advantage of a tax accounting method available to insurance companies, or use other methods, to account for premiums. This
  by Bertolini, Michelle; Lassar, Sharon S.
• Increased compliance burden under new sec. 987 prop. regs.
  by Keil, Trinity
• When to begin receiving social security benefits.
  by Sarenski, Theodore J.
• Out of the ordinary: capital gain/loss from the sale of a foreign currency-denominated debt instrument.
  by Ciszczon, Brian; Mou, Wei-Chin
• IRS launches new industry issue focus strategy.
  by Brennan, James E.; Powers, Scott E.
• Rulings relax related-party exchange rules.
  by Cohen, Gabriel; Tran, Stephanie
• Some schedule K-1 recipients get reportable transaction disclosure relief.
  by Hodes, Rochelle
• Sec. 199 final regs. affect online software and advertising.
  by Valestin, Laura
• IRS increases correspondence exam coverage.
  by Snow, Danny R.
• Allocating advance payments between tax and interest.
  by Flood, Janice M.; Urban, Michael A.
• The power of gifting.
  by Tierney, Thomas G.
• Evolution of commodity-linked investments by mutual funds.
  by Snow, Stephen
• Planning for distributions of employer securities.
  by Ellentuck, Albert B.