Tax Adviser, The

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Articles in August 2007 issue of Tax Adviser, The

• Divorce and gain exclusion.
  by Gibson, Dan
• VITA, the MTC and the modern accounting curriculum.(part 1)(volunteer income tax assistance, modern tax curriculum)
  by Kocakulah, Mehmet C.; Long, Brett J.
• Tax court says taxpayer not at risk for DRA.(deficit restoration agreement)
  by Tapia, Jennifer
• Claiming passive activity credits.
  by Ellentuck, Albert B.
• Check-the-box regs. upheld.
  by Nevius, Alistair M.
• Ninth Circuit affirms self-rental rule.
  by Hudson, Boyd D.
• Prepaid services must be fully completed to use 3 1/2-month rule.
  by Fiore, Nicholas J.
• New law contains small business tax provisions.
  by Nevius, Alistair M.
• Open account debt for S shareholders.
  by Sobochan, David
• Rules governing lodging away from home will be liberalized.
  by Fiore, Nicholas J.
• Executive stock options under Senate review.
  by Lipschultz, Brent
• Transfers to investment companies: pitfalls of secs. 351 and 721.
  by Velotta, Robert A.
• Seven suggestions for IRS estate/gift tax audits.
  by New, Lorraine F.
• Change in Ohio residency rules.
  by Wright, Michelle L.
• IRS bite beginning to mirror its bark.
  by Green, Julius; Trzeciak, Kelly
• Patenting tax ideas.
  by Ransome, Justin P.; Sherr, Eileen
• New ruling expands definition of "North American area" for attendance at foreign conventions.
  by Brinker, Thomas M., Jr.
• Individuals' use of offshore holding companies.(part 1)
  by Lady, Todd C.; Schmidt, Paul M.
• New regs. for use of foreign losses included in U.S. tax filings: dual consolidated losses.
  by Giacoletti, Timothy J.
• The rising popularity of SMLLCs in tax and business planning.(single-member limited liability companies)
  by Pace, Ryan H.
• Repatriated earnings under sec. 965: using the safe-harbor test in 2007 to ease compliance reporting and protect tax benefits.
  by Fornaro, James M.; Lucido, Peter D.
• Preparer penalties tax gap.
  by Hoops, Jeffrey R.; Kocakulah, Mehmet C.