The Tax Adviser

Latest Issue: 11/01/2009

In This Issue

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1. Dependency exemption for divorced or separated parents. When a child is supported by his or her parents, the dependency exemption is normally a simple matter. However, the situation is much more complicated ... (PERIODICAL ARTICLE) 2. LLCs, LLPs, and the passive loss rules. Since the early 1990s, limited liability company (LLC) and limited liability partnership (LLP) entities have been popular vehicles in which to structure a business. Their ... (PERIODICAL ARTICLE) 3. DC currents: tax practitioners face increasing regulation. [ILLUSTRATION OMITTED] CONGRESS AND THE IRS HAVE BEEN focusing on regulating tax and financial services. Although the problems that are being addressed were not caused ... (PERIODICAL ARTICLE) 4. Aggregating activities to avoid the hobby loss rules. EXECUTIVE SUMMARY * Sec. 183 limits the deduction for activities not engaged in for profit. In determining whether an activity is engaged in for profit, ... (PERIODICAL ARTICLE) 5. Campus to clients: CPA exam aligns with model tax curriculum. [ILLUSTRATION OMITTED] As a RESULT OF THE 2008 AICPA PRACTICE analysis survey, the content of the Uniform CPA Examination has been updated and now reflects ... (PERIODICAL ARTICLE) 6. Current developments in employee benefits and pensions. EXECUTIVE SUMMARY * The IRS issued proposed regulations on the calculation of amounts includible in income and additional taxes imposed under Sec. 409A(a), Under the ... (PERIODICAL ARTICLE) 7. Deducting donated services and out-of-pocket expenses. A TAXPAYER WHO HAS LIMITED RESOURCES but wants to make a deductible charitable contribution has limited options. While a deduction is not allowed for the ... (PERIODICAL ARTICLE) 8. Determining basis in tax-free acquisitions. [ILLUSTRATION OMITTED] Mergers and acquisitions are often a significant component of the growth strategies for many companies. CPAs who support these activities can help acquiring ... (PERIODICAL ARTICLE) 9. Third-party tax opinion letters held by IRS are not discoverable. [ILLUSTRATION OMITTED] The Tax Court denied a taxpayer's motion to compel the IRS to produce redacted copies of all third-party tax opinions regarding son-of-boss transactions ... (PERIODICAL ARTICLE) 10. Current developments in S corporations. EXECUTIVE SUMMARY * The IRS issued letter rulings granting taxpayers relief for the late filing of an S corporation election in over 100 cases during ... (PERIODICAL ARTICLE)
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