The IRS has established a correction program for certain violations of the Sec. 409A rules.
December 2008 - The Tax Adviser
INDIVIDUALS
Nonphysical Injury Awards After Murphy
The taxation of nonphysical injury awards is far from settled, and taxpayers and practitioners should be diligent in monitoring future developments.
partners & partnerships
Like-Kind Exchanges of Partnership Properties
A partnership can distribute real property to its partners so that the partners can exchange the property in a Sec. 1031 like-kind exchange; if the exchange is properly structured, some of the partners can trade their interests in the property distributed in Sec. 1031 exchanges and some of the partners can sell their interests in the property in taxable transactions.
employee benefits & pensions
Current Developments in Employee Benefits and Pensions (Part II)
This article provides an overview of current developments in employee benefits and focuses on new guidance regarding qualified retirement plans.
Tax Clinic
GROSS INCOME
PERSONAL FINANCIAL PLANNING
STATE & LOCAL TAXES
corporations & shareholders
credits against tax
exempt organizations
Column
NEWS NOTES
STATE & LOCAL TAXES
TAX PRACTICE MANAGEMENT
TAX TRENDS
arthur j. dixon award
PRACTICE MANAGEMENT
2024 tax software survey
To get through the rigors of tax season, CPAs depend on their tax preparation software. Here's how they rate the leading professional products.
