October 2009 - The Tax Adviser

This article focuses on estate planning opportunities relating to the generation-skipping transfer tax that practitioners and taxpayers should consider for implementation in 2009.

This article focuses on the history and purpose of Form 926 and describes changes that were made effective beginning in December 2008.

This article covers recent significant developments affecting taxation of individuals, including cases, IRS guidance, and legislative changes.

This two-part article discusses recent legislation, cases, rulings, regulations, and other developments in the S corporation area. Part I covers operational issues; part II, in the November issue, will cover S corporation eligibility, elections, and termination issues.