Tax & Accounting Portfolio List

Transcription

1 Tax & Accounting Portfolio List Practitioner-written, expert analysis on more than 500 tax and accounting topics. U.S. Income Portfolios Business Entities: C Corporations Attribution Rules, The (554-5th) Boot Distributions and Assumption of Liabilities (782-4th) Capitalizing a Business Entity: Debt vs. Equity (702) Corporate Acquisitions (A), (B), and (C) Reorganizations (771-4th) Corporate Acquisitions D Reorganizations (772-4th) Corporate Bankruptcy (790-2nd) Corporate Bankruptcy Special Topics (791) Corporate Liquidations (784-3rd) Corporate Overview (750-2nd) Corporate Separations (776-4th) Dividends Cash and Property (764-4th) Earnings and Profits (762-4th) Redemptions (767-3rd) Single Entity Reorganizations: Recapitalizations and F Reorganizations (774-3rd) Small Business Corporation Stock: Special Tax Incentives (760-3rd) Stock Purchases Treated as Asset Acquisitions Section 338 (788-3rd) Stock Rights and Stock Dividends Sections 305 and 306 (765-4th) Stock Sales Subject to Section 304 (768-3rd) Structuring Corporate Acquisitions Tax Aspects (770-4th) Transfers to Controlled Corporations: In General (758-3rd) Transfers to Controlled Corporations: Related Problems (759-3rd) Business Entities: Corporate Returns and Computation of Tax Accumulated Earnings Tax (796-3rd) Charitable Contributions by Corporations (794) Computation of Consolidated Tax Liability (756-4th) Consolidated Returns Elections and Filing (754-4th) Consolidated Returns Investment in Subsidiaries (755-3rd) Consolidated Returns Limitation on Losses (757-2nd) Corporate Alternative Minimum Tax (752-3rd) Net Operating Losses and Other Tax Attributes Sections 381, 382, 383, 384, and 269 (780-4th) Personal Holding Companies (797-4th) Business Entities: Partnerships Audit Procedures for Pass-Through Entities (624-3rd) Choice of Entity: Operational Issues (701) Choice of Entity: Organizational Issues (700-4th) Family Limited Partnerships and Limited Liability Companies (722-3rd) Partnership Noncompensatory Options (721) Partnership Transactions Section 751 Property (720-2nd) Partnerships Allocation of Liabilities; Basis Rules (714-4th) Partnerships Conceptual Overview (710-3rd) Partnerships Current and Liquidating Distributions; Death or Retirement of a Partner (716-2nd) Partnerships Disposition of Partnership Interests or Partnership Business; Partnership Termination (718-2nd) Partnerships Formation and Contributions of Property or Services (711-2nd) Partnerships Taxable Income; Allocation of Distributive Shares; Capital Accounts (712-4th) Publicly Traded Partnerships (723) Business Entities: Other Pass-Through Entities Disregarded Entities (704-2nd) Hedge Funds (736-2nd) Limited Liability Companies (725-3rd) Private Equity Funds (735-3rd) Qualified Settlement Funds and Section 468B (738) S Corporations: Corporate Tax Issues (731-3rd) S Corporations: Formation and Termination (730-4th) S Corporations: Shareholder Tax Issues (732) Taxation of Cooperatives and Their Patrons (744-3rd) Taxation of Regulated Investment Companies and Their Shareholders (740-3rd) Compensation Planning Accounting for Share-Based Compensation (341-3rd) Age, Sex and Disability Discrimination in Employee Benefit Plans (363-5th) Cafeteria Plans (397-3rd) Cash or Deferred Arrangements (358-4th) Church and Governmental Plans (372-4th) COBRA Consolidated Omnibus Budget Reconciliation Act of 1985 (338) Deferred Compensation Arrangements (385-5th) Distributions from Qualified Plans Taxation and Qualification (370-4th) Employee Benefit Plans and Issues for Small Employers (353-4th)

2 2 Compensation Planning (cont.) Employee Benefits for Tax-Exempt Organizations (373-4th) Employee Benefits for the Contingent Workforce (399-3rd) Employee Fringe Benefits (394-5th) Employee Plans Deductions, Contributions and Funding (371-6th) Employer Shared Responsibility (332) Employment Status Employee v. Independent Contractor (391-4th) EPCRS Plan Correction and Disqualification (375-3rd) ERISA Fiduciary Responsibility and Prohibited Transactions (365-2nd) ERISA Litigation, Procedure, Preemption and Other Title I Issues (374-4th) ESOPs (354-9th) Estate and Gift Tax Issues for Employee Benefit Plans (378-4th) Federal Securities Laws: Executive Compensation Disclosure Rules (307) FMLA, USERRA, and the HEART Act: Effects on Employee Benefits (336) Global Share Plans: Issues for Multinational Employers (322) Golden Parachutes (396-2nd) Insider Trading Under the Federal Securities Laws and Other Insider Trading Restrictions (309) Insurance-Related Compensation (386-4th) International Pension Planning (320-3rd) International Pension Planning Puerto Rico (324-2nd) IRAs (367-2nd) Medical Plans: COBRA, HIPAA, HRAs, HSAs & Disability (389-5th) Multiemployer Plans Special Rules (359-5th) Nondiscrimination Testing and Permitted Disparity in Qualified Retirement Plans (356-4th) Nonstatutory Stock Options (383-5th) Pension Accounting (340-2nd) Pension Plan Terminations Single Employer Plans (357-5th) Plan Qualification Pension and Profit-Sharing Plans (351-6th) Plan Selection Pension and Profit-Sharing Plans (350) Qualified Plans Investments (377-2nd) Qualified Plans IRS Determination Letter Procedures (360-5th) Qualified Plans Treatment in Mergers, Acquisitions and Other Corporate Transactions (364) Reasonable Compensation (390-6th) Reductions in Force (398-2nd) Reporting and Disclosure Under ERISA (361-6th) Restricted Property Section 83 (384-5th) Section 403(b) Plans (388-6th) Securities Law Aspects of Employee Benefit Plans (362-4th) SEPs and SIMPLEs (368-2nd) Specialized Qualified Plans Cash Balance, Target, Age- Weighted and Hybrids (352-5th) State Taxation of Compensation and Benefits (366-2nd) Statutory Stock Options (381-5th) Tax and ERISA Implications of Employer-Provided Medical and Disability Benefits (330) U.S. Federal Securities Law Aspects of Merger and Acquisition Transactions (315) VEBAs and Other Welfare Benefit Funding Arrangements (395-3rd) Withholding, Social Security and Unemployment Taxes on Compensation (392-6th) Income, Deductions, Credits, and Computation of Tax Amortization of Intangibles (533-4th) Annuities, Life Insurance, and Long-Term Care Insurance Products (546) At-Risk Rules (550-4th) Attribution Rules, The (554-5th) Bad Debts (538-3rd) Bankruptcy and Insolvency Restructurings; Discharge of Indebtedness (540-4th) Capital Assets (561-3rd) Capital Assets Related Issues (562) Charitable Contributions: Income Tax Aspects (521-4th) Deductibility of Illegal Payments, Fines, and Penalties (524) Deductibility of Legal and Other Professional Fees (523-3rd) Deduction Limitations: General (504-3rd) Deductions: Overview and Conceptual Aspects (503-3rd) Depreciation: General Concepts; Non-ACRS Rules (530-4th) Depreciation: MACRS and ACRS (531-3rd) Divorce and Separation (515-3rd) Economic Substance Doctrine, The (508-2nd) Educational Expenses and Credits (517-3rd) Entertainment, Meals, Gifts and Lodging Deduction and Recordkeeping Requirements (520-2nd) Equipment Leasing: Benefits and Burdens (545-2nd) Equipment Leasing: Substance and Form (544) Estimated Tax (581-3rd) Exclusion of Scholarships and Other Receipts for Education (518) Family and Household Transactions (513) Farm and Ranch Expenses and Credits (607-3rd) Federal Taxation of Software and E-Commerce (555) Film and TV Production: Tax Accounting Considerations and Federal Tax Incentives (599-2nd) Financial Instruments: Special Rules (186-2nd) First-Year Expensing and Additional Depreciation (532-2nd) Gross Income: Overview and Conceptual Aspects (501-4th) Gross Income: Tax Benefit, Claim of Right and Assignment of Income (502-4th) Hobby Losses (548-2nd) Home Office, Vacation Home, and Home Rental Deductions (547-3rd) Income Taxation of Life Insurance and Annuity Contracts (529) Income Tax Basis: Overview and Conceptual Aspects (560-3rd) Income Tax Liability: Concepts and Calculation (507-3rd) Intellectual Property: Acquisition, Development and Ownership (557-2nd) Intellectual Property: Exploitation and Disposition (558-2nd) Interest Expense Deductions (536-4th) Investment Credit and Cost Segregation, The (583-2nd) Lobbying and Political Expenditures (613-4th) Loss Deductions (527-4th) Mark-to-Market Rules of Section 475, The (543-2nd) Net Operating Losses and Other Tax Attributes Sections 381, 382, 383, 384, and 269 (780-4th) Net Operating Losses Concepts and Computations (539-3rd) New Markets Tax Credit (585) Noncorporate Alternative Minimum Tax (587-3rd) Passive Loss Rules (549-2nd) Principles of Capitalization (509) Real Estate Transactions by Tax-Exempt Entities (591-3rd) Related Party Transactions (564-2nd) Research and Development Expenditures (556-2nd) Section 199: Deduction Relating to Income Attributable to Domestic Production Activities (510-3rd) Section 1411 Net Investment Income Tax (511) Start-Up Expenditures (534-4th) State, Local, and Federal Taxes (525-3rd) Tax Aspects of Franchising (559-3rd) Tax Aspects of Restructuring Financially Troubled Businesses (541-5th) Tax Aspects of Settlements and Judgments (522-4th)

3 Tax Consequences of Contingent Payment Transactions (566) Tax Credits: Concepts and Calculation (506-3rd) Tax Incentives for Economically Distressed Areas (597-2nd) Tax Incentives to Hire, Retain, or Compensate Employees (514) Taxation of Equity Derivatives (188) Taxation of Non-Equity Derivatives (187) Time Value of Money Holders of Debt Instruments (181) Time Value of Money: OID and Imputed Interest (535) Trade Associations (614-3rd) Trade or Business Expenses and For-Profit Activity Deductions (505-4th) Travel and Transportation Expenses Deduction and Recordkeeping Requirements (519-2nd) U.S. Taxation of Notional Principal Contracts (189) Income Tax Accounting Accounting for Long-Term Contracts (575-2nd) Accounting Methods Adoption and Changes (572-4th) Accounting Methods General Principles (570-4th) Accounting Periods (574-3rd) Inventories: General Principles; LIFO Method (578-4th) Reporting Farm Income (608-3rd) Section 482 Allocations: General Principles in the Code and Regulations (551-2nd) Section 482 Allocations: Judicial Decisions and IRS Practice (553-2nd) Section 482 Allocations: Specific Allocation Methods and Rules in the Code and Regulations (552-2nd) Uniform Capitalization Rules: Inventory; Self-Constructed Assets; Real Estate (576-3rd) Uniform Capitalization Rules: Method Change Rules and Special Topics (577-3rd) Natural Resources Mineral Properties Exploration, Acquisition, Development and Disposition (601-4th) Mineral Properties Other Than Gas and Oil Operation (603-3rd) Oil and Gas Transactions (605-3rd) Tax Incentives for Production and Conservation of Energy and Natural Resources (512-2nd) Timber Transactions (610-3rd) Procedure and Administration Audit Procedures for Pass Through Entities (624-3rd) Civil Tax Penalties (634-3rd) Compelled Production of Documents and Testimony in Tax Examinations (633) Federal Tax Collection Procedure Defensive Measures (638-4th) Federal Tax Collection Procedure Liens, Levies, Suits and Third Party Liability (637-2nd) Information Reporting to U.S. Persons Payments Subject to Back-up Withholding (643-2nd) Innocent Spouse Relief (645-2nd) IRS National Office Procedures Rulings, Closing Agreements (621-4th) IRS Procedures: Examinations and Appeals (623-3rd) Legal Authorities in U.S. Federal Tax Matters Research and Interpretation (100-3rd) Limitations Periods, Interest on Underpayments and Overpayments, and Mitigation (627-4th) Obtaining Information from the Government Disclosure Statutes (625-2nd) Obtaining Information from the Government in Discovery and Disclosure-Related Damages Actions Against the Government (626) Practice Before the IRS; Attorney s Fees in Tax Proceedings (620-2nd) Refund Litigation (631-4th) Reportable Payments and Transactions Not Subject to Backup Withholding (644) Reportable Transactions (648-2nd) Responsible Person and Lender Liability for Trust Fund Taxes Sections 6672 and 3505 (639-4th) Tax Court Litigation (630-5th) Tax Crimes (636-3rd) Tax Opinions and Other Advice Preparation, Use and Reliance (619) Time Value of Money Holders of Debt Instruments (181) Tax Whistleblower Laws and Programs (632) Transferee Liability (628-4th) Real Estate Capital Assets (561-3rd) Capital Assets Related Issues (562) Cooperative and Condominium Apartments (596-3rd) Depreciation: MACRS and ACRS (531-3rd) Depreciation Recapture Sections 1245 and 1250 (563-2nd) Home Office, Vacation Home, and Home Rental Deductions (547-3rd) Installment Sales (565-3rd) Interest Expense Deductions (536-4th) Involuntary Conversions (568-4th) Passive Loss Rules (549-2nd) Real Estate Investment Trusts (742-3rd) Real Estate Leases (593-2nd) Real Estate Mortgages (592-2nd) Real Estate Transactions by Tax-Exempt Entities (591-3rd) Rehabilitation Tax Credit and Low-Income Housing Tax Credit (584) REMICs, Mortgage REITs, Mortgage Trusts and Other Real Estate Mortgage Securitization Vehicles (741-2nd) Structuring Real Estate Joint Ventures with Private REITs (743) Tax Implications of Home Ownership (594-3rd) Taxfree Exchanges Under Section 1031 (567-5th) State Tax Portfolios Corporate Income Taxes Income Taxes: Definition of a Unitary Business (1110-2nd) Income Taxes: Principles of Formulary Apportionment (1150-2nd) Income Taxes: Special Problems in Formulary Apportionment (1180-3rd) Income Taxes: The Distinction Between Business and Nonbusiness Income (1140-2nd) State Taxation of Corporate Income From Intangibles (1190-2nd) Sales and Use Taxes Limitations on States Jurisdiction to Impose Sales and Use Taxes (1420-2nd) Sales and Use Taxes: Cloud Computing (1380) Sales and Use Taxes: Communications Services and Electronic Commerce (1350-2nd) Sales and Use Taxes: General Principles (1300-2nd) Sales and Use Taxes: Information Services (1320-3rd) Sales and Use Taxes: Mergers and Acquisitions (1370-2nd) Sales and Use Taxes: Retail Sales Issues (1360) Sales and Use Taxes: Streamlined Sales Tax System (1270-1st) Sales and Use Taxes: The Machinery and Equipment Exemption (1330-3rd) 3

4 Limitations on Authority to Tax Federal Constitutional Limitations on State Taxation (1400-2nd) Jurisdictional Limitations: Attributional Nexus (1430-2nd) Limitations on States Jurisdiction to Impose Net Income Based Taxes (1410-2nd) State Taxation of American Indians, the Tribes, and Those Doing Business With Them: Sovereignty, Indian Commerce Clause, Treaties, and Statutes (1440) Business Credits and Incentives Credits and Incentives: Alabama Through Hawaii (1450-2nd) Credits and Incentives: Idaho Through Mississippi (1460-2nd) Credits and Incentives: Missouri Through Oklahoma (1470-2nd) Credits and Incentives: Oregon Through Wyoming (1480-2nd) Business Entities and Transactions Choice of Entity: An Overview of Tax and Non-Tax Considerations (1550) State Tax Aspects of Bankruptcy (1540-2nd) State Taxation of Limited Liability Companies and Partnerships (1560-2nd) State Taxation of Pass-Through Entities: General Principles (1500-2nd) State Taxation of S Corporations (1510-2nd) Other Taxes Unclaimed Property (1600-3rd) Procedure and Administration Managing State Tax Audits (1730-2nd) State Tax Appeal Systems (1700-2nd) State Tax Audit and Collection Procedures: General Principles (1720-2nd) Compensation and Benefits State Taxation of Compensation and Benefits (1750-2nd) Special Industries State Taxation of Construction Contractors (1840) State Taxation of Transportation, Telecommunications, and Energy Companies (1810-2nd) Specific States Business Operations in Puerto Rico (2650-3rd) Business Operations in the Territories and Possessions of the United States (except Puerto Rico) (2660) New York State and City Corporation Income Taxes for Tax Years Before 2015 (2200-2nd) Ohio Commercial Activity Tax (2260) Estates, Gifts and Trusts Portfolios Charitable Contributions Charitable Contributions: Income Tax Aspects (863-3rd) Charitable Lead Trusts (866-2nd) Charitable Remainder Trusts and Pooled Income Funds (865-2nd) Estate and Gift Tax Charitable Deductions (839-2nd) Estate Planning/Business Planning Asset Protection Planning (810-3rd) Community Property: General Considerations (802-3rd) Durable Powers of Attorney (859-3rd) Estate and Gift Tax Issues for Employee Benefit Plans (814-4th) Estate Planning (800-3rd) Estate Planning for Authors and Artists (815-2nd) Estate Planning for Owners of Closely Held Business Interests (809-4th) Estate Planning for the Corporate Executive (808-3rd) Estate Planning for the Mobile Client (803-4th) Estate Planning for the Unmarried Adult (813-3rd) Estate Tax Marital Deduction (843-3rd) Ethical Issues in International Estate Planning (872) Ethical Rules for Estate Planning Lawyers Conflicts, Confidentiality, and Other Issues (801-3rd) Family, Kinship, Descent, and Distribution (858) Family Limited Partnerships and Limited Liability Companies (812-3rd) Family-Owned Business Deduction Section 2057, The (829-2nd) Generation-Skipping Transfer Tax (850-2nd) Immigration and Expatriation Law for the Estate Planner (806-2nd) Insurance-Related Compensation (828-2nd) Life Insurance (826-3rd) Life Insurance A Practical Guide for Evaluating Policies (827-2nd) Marital Agreements (849-2nd) Partial Interests GRATs, GRUTs, QPRTs (Section 2702) (836-2nd) Partnerships Current and Liquidating Distributions; Death or Retirement of a Partner (811-2nd) Planning for Disability (816-2nd) Private Annuities and Self-Canceling Installment Notes (805-3rd) Private Placement Life Insurance and Annuities (870) Spouse s Elective Share (841) Testamentary Capacity, Undue Influence and Validity of Wills (824-3rd) Transfers of Interests in Family Entities Under Chapter 14: Sections 2701, 2703 and 2704 (835-4th) Transfers to Noncitizen Spouses (842-2nd) Wealth Planning with Hedge Fund and Private Equity Fund Interests and Related Section 2701 Issues (875) Estate Tax Administrative Powers (820-3rd) Estate, Gift, and Generation-Skipping Tax Returns and Audits (822-2nd) Estate Tax Credits and Computations (844-4th) Estate Tax Deductions Sections 2053, 2054 and 2058 (840-3rd) Estate Tax Payments and Liabilities: Sections 6161 and 6166 (832-2nd) Federal Tax Issues of Employee Plan and Commercial Annuities (821-3rd) Gross Estate Section 2033 (817-3rd) Non-Citizens Estate, Gift and Generation-Skipping Taxation (837-3rd) Powers of Appointment Estate, Gift, and Income Tax Considerations (825-4th) Retained Beneficial Interests (Sections 2036(a)(1) and 2037) (877) Retained Powers (Sections 2036(a)(2) and 2038) (876) Taxation of Jointly Owned Property (823-3rd) U.S. Estate and Gift Tax Treaties (851-2nd) Gifts Gifts (845-3rd) Gifts to Minors (846-3rd) Section 2035 Transfers (818-3rd) 4

5 Income Tax Income in Respect of a Decedent (Section 691) (862-4th) Income Taxation of Trusts and Estates (852-4th) Section 1411 Net Investment Income Tax (873) Exempt Organizations/Private Foundations Debt-Financed Income (Section 514) (465-2nd) Exempt Organizations Declaratory Judgments (460) Fiduciary Duties of Nonprofit Directors and Officers (488-2nd) Intermediate Sanctions (476) Joint Ventures Involving Tax-Exempt Organizations (478) Nonprofit Healthcare Organizations: Federal Income Tax Issues (486) Private Foundations and Public Charities Definition and Classification (456) Private Foundations and Public Charities Termination and Special Rules (Sections 507 and 508) (458) Private Foundations Distributions (Sec. 4942) (472) Private Foundations Excess Business Holdings (473) Private Foundations Section 4940 and Section 4944 (468) Private Foundations Self-Dealing (Section 4941) (470) Private Foundations Taxable Expenditures (Sec. 4945) (474) Real Estate Transactions by Tax-Exempt Entities (480-2nd) Social Enterprise by Non-Profits and Hybrid Organizations (489) Supporting Organizations (459-2nd) Tax Issues of Educational Organizations (482-2nd) Tax Issues of Religious Organizations (484-2nd) Tax-Exempt Organizations: Operational Requirements (451) Tax-Exempt Organizations: Organizational Requirements (450) Tax-Exempt Organizations: Reporting, Disclosure and Other Procedural Aspects (452) Unrelated Business Income Tax (462) Postmortem Planning Disclaimers Federal Estate, Gift and Generation-Skipping Tax Considerations (848-3rd) Disclaimers State Law Considerations (847-2nd) Estate and Trust Administration Tax Planning (855-3rd) Probate and Administration of Decedents Estates (804-2nd) Transfer Tax Payment and Apportionment (834-2nd) Trusts Choosing a Domestic Jurisdiction for a Long-Term Trust (867) Domestic Asset Protection Trusts (868) Dynasty Trusts (838-2nd) Grantor Trusts (Sections ) (819-2nd) Managing Fiduciary Liability (857-2nd) Personal Life Insurance Trusts (807-2nd) Revocable Inter Vivos Trusts (860) State Income Taxation of Trusts (869) Subchapter J Throwback Rules (856-2nd) Trust Decanting (871) Trustee Investments (861-2nd) Uniform Trust Code (864-2nd) U.S. Taxation of Foreign Estates, Trusts and Beneficiaries (854-4th) Valuation Section 2032A Special Use Valuation (833-3rd) Valuation: General and Real Estate (830-3rd) Valuation of Corporate Stock (831-4th) Foreign Income Portfolios Provisions Applicable to U.S. and Foreign Persons Allocation and Apportionment of Deductions, The (6640) Creditability of Foreign Taxes General Issues, The (6020) Foreign Tax Credit Limitation Under Section 904, The (6060) Foundations of U.S. International Taxation (900-2nd) Procedures of Selected Countries (A C) (6885) Procedures of Selected Countries (D G) (6887) Procedures of Selected Countries (H K) (6890) Procedures of Selected Countries (L N) (6892) Procedures of Selected Countries (O Z) (6895) Indirect Foreign Tax Credits (902-2nd) International Aspects of U.S. Income Tax Withholding on Wages and Service Fees (6820) International Aspects of U.S. Social Security and Unemployment Taxes (6830) Other Transfers Subject to Section 367 (920-3rd) Reporting Requirements Under the Code for International Transactions and Foreign Assets (6840) Source of Income Rules (905-2nd) Tax Planning for Portfolio Investment into the United States by Foreign Individuals (903) U.S. Estate and Gift Tax Treaties (6896) U.S. GAAP and Related Administrative Requirements for the International Tax Practitioner (6845) U.S. Income Tax Treaties Benefits Provided by a Country to Its Own Residents and Citizens (6875) U.S. Income Tax Treaties Income Not Attributable to a Permanent Establishment (938) U.S. Income Tax Treaties Provisions Relating Only to Individuals (6870) U.S. Income Tax Treaties The Limitation on Benefits Article (936) U.S. Income Tax Treaties U.S. Competent Authority Functions and Procedures (940-2nd) U.S. Income Taxation of International Insurance Activities (931) U.S. International Tax Aspects of Charitable Giving and Charitable Operations (6810) U.S. International Taxation of Telecoms (6760) U.S. Taxation of International Shipping and Air Transport Activities (6740) U.S.-to-Foreign Transfers Under Section 367(a) (919-3rd) Taxation of Foreign Persons U.S. Income Branch-Related Taxes of Section 884, The (6480) Collateralized Loan Obligations (6585) FATCA Information Reporting and Withholding Under Chapter 4 (6565) Partners and Partnerships International Tax Aspects (910-2nd) Payments Directed Outside the United States Withholding and Reporting Provisions Under Chapters 3 and 4 (915-3rd) U.S. Inbound Business Tax Planning (6580) U.S. Income Taxation of Foreign Corporations (908-2nd) 5

6 6 Taxation of Foreign Persons U.S. Income (cont.) U.S. Income Taxation of Foreign Governments, International Organizations, Central Banks, and Their Employees (6520) U.S. Income Taxation of Foreign Students, Teachers, and Researchers (6440) U.S. Income Taxation of Nonresident Alien Individuals (907-3rd) U.S. Taxation of Foreign Estates, Trusts and Beneficiaries (6500) U.S. Taxation of Foreign Investment in U.S. Real Estate (912-2nd) Taxation of U.S. Persons Foreign Income CFCs Foreign Base Company Income (Other than FPHCI) (928-3rd) CFCs Foreign Personal Holding Company Income (6220) CFCs General Overview (926-3rd) CFCs Investment of Earnings in United States Property (6260) CFCs Sections and 1248 (930-2nd) Export Tax Incentives (934-2nd) Foreign Corporation Earnings and Profits (932-2nd) Foreign Personal Holding Companies (922-2nd) Outbound Tax Planning for U.S. Multinational Corporations (6380) PFICs (6300) Possession Tax Credit Under Section 936, The (933-2nd) Report of Foreign Bank and Financial Accounts (FBAR) (6085) Section 911 and Other International Tax Rules Relating to U.S. Citizens and Residents (6080) Tax Aspects of Foreign Currency (6660) Transfer Pricing A Formulary System for Dividing Income Among Taxing Jurisdictions (6938) Accounting for Income Taxes: Uncertain Tax Positions in Transfer Pricing (6910) Transfer Pricing: A Case Study (Methods and Documentation) (6912) Transfer Pricing: Alternative Practical Strategies (890) Transfer Pricing: Audits, Appeals, and Penalties (891-2nd) Transfer Pricing: Competent Authority Consideration (892) Transfer Pricing: International Joint Ventures (6906) Transfer Pricing: Litigation Strategy and Tactics (893) Transfer Pricing: OECD Transfer Pricing Guidelines (6936) Transfer Pricing: Perspectives of Economists and Accountants (Part 1) (6908) Transfer Pricing: Perspectives of Economists and Accountants (Part 2) (6909) (A B) (6940) (C D) (6945) (E G) (6950) (H I) (6955) (J L) (6960) (M P) (6965) (Q S) (6970) (T-Z) (6975) Transfer Pricing: The Code, the Regulations and Selected Case Law (886-2nd) Business Operations Abroad (Countries) Argentina (7000) Australia (7010) Austria (7020) Baltic States (7025) Belgium (953-3rd) Brazil (7040) Canada (7050) Chile (7060) China, People s Republic of (7070) China, Republic of (Taiwan) (7080) Colombia (7090) Czech Republic (7098) Denmark (7100) European Union Regulatory (7451) European Union Taxation (7450) Finland (7120) France (7130) Germany (7140) Greece (7142) Hong Kong (964-3rd) Hungary (7155) India (966-4th) Ireland, Republic of (7170) Israel (7180) Italy (968-4th) Japan (7200) Korea, Republic of (7210) Luxembourg (7220) Malaysia (7230) Mexico (7240) Netherlands (7250) New Zealand (7270) Norway (7280) Peru (7288) Philippines (7290) Poland (7300) Portugal (977) Puerto Rico (7320-2nd) Russia (7330) Singapore (7340) South Africa (7350) Spain (984-5th) Structure of the Federal Tax System of the United States (949) Sweden (985-4th) Switzerland (7380) Territories and Possessions of the United States (except Puerto Rico) (995-2nd) United Kingdom (7400) Venezuela (993-3rd) Vietnam (7420) Accounting Portfolios Accounting for Income Taxes Accounting for Income Taxes FASB ASC 740 (5000-6th) Accounting for Income Taxes: Fundamental Principles and Special Topics (5001) Accounting for Income Taxes: Managing Uncertain Tax Positions Under ASC 740 and ASC 450 A Practical Guide (5005) Accounting for Income Taxes: Uncertain Tax Positions (5002-2nd) Accounting for Income Taxes: Uncertain Tax Positions Selected Topics (5003-2nd) Accounting for Income Taxes: Uncertain Tax Positions in Transfer Pricing (5004)

7 Accounting Rules and Disclosures Accounting and Disclosure for Derivative Instruments (5112-3rd) Accounting Changes and Error Corrections (5124-3rd) Accounting for Contingencies (5165) Accounting for Debt Instruments (Liabilities) (5105-2nd) Accounting for Investments in Debt Securities (5106-2nd) Accounting for Leases: Fundamental Principles (5114-2nd) Accounting for Share-Based Compensation (5109-3rd) Accounting Principles and Financial Statements (5116-2nd) Accounts Receivable: Financial Accounting and Auditing (5110-2nd) Accounts Receivable: Management and Analysis (5111-2nd) Asset Retirement Obligations (5143-2nd) Business Combinations (5170-3rd) Cash Flow Statement, The (5121-3rd) Closely Held Business Valuation (5147) Contingent Environmental Liabilities: Disclosures and Accounting (5136-2nd) Earnings Per Share (5137-3rd) Equity Method Investment (5130) Fair Value Measurements: Valuation Principles and Auditing Techniques (5127-3rd) Financial Instruments: Credit Losses (5187) Financial Instruments: IFRS-9 Classification and Measurement (5185) Financial Instruments: IFRS-9 Impairment (5186) Financial Reporting of Inventories, The (5168-2nd) Financial Statement Analysis: Qualitative Techniques (5122-3rd) Financial Statement Analysis: Quantitative Techniques Analyzing Liquidity, Profitability, and Asset Utilization (5133-2nd) Financial Statement Analysis: Quantitative Techniques Analyzing Solvency, Price Multiples, and Cash Flow (5134-2nd) Goodwill and Other Intangible Assets (5115-4) Governmental Accounting: Fundamental Principles (5140-4th) Leases: Lessee Perspective (5117) Leases: Lessee Perspective Selected Topics (5118) Leases: Lessor Classification (5128-2nd) Leases: Lessor Perspective Economics (5120-3rd) Leases: Lessor Perspective Recording the Lease (5129) Management s Discussion and Analysis (5107-2nd) Methodologies for Estimating Future Profitability, Growth, and Valuation (5131) New Leasing Standard Analysis and Application I, The (5125) New Leasing Standard Analysis and Application II, The (5126) New Revenue Recognition Standard Analysis and Application I, The (5098) New Revenue Recognition Standard Analysis and Application II, The (5099) Pension Accounting (5108-2nd) Property, Plant, and Equipment (5132) Related Party Transactions (5148-3rd) Revenue Recognition: Fundamental Principles (5100-2nd) Revenue Recognition: International Accounting Standards (5104-2nd) Revenue Recognition: Product Sales and Services (5101-2nd) Revenue Recognition: Software (5103-2nd) Segment Reporting (5119-2nd) Transfers and Servicing of Financial Assets (5184) VIE Consolidation Model: Identifying Primary Beneficiary; Reporting and Disclosure Rules (5175) VIE Consolidation Model: Identifying Variable Interests and Entities Considered VIEs (5174) Special Industries and Entities Accounting by Partnerships (5209-2nd) Accounting for Agricultural Producers (5205-2nd) Accounting for Mergers and Acquisitions of Not-for-Profit Entities (5203) Accounting for Not-for-Profit Organizations (5200-2nd) Accounting for Trusts and Estates (5202-2nd) Hospital Accounting (5204-2nd) Oil and Gas Accounting: Upstream Operations (5206-2nd) Management Control and Analysis Activity-Based Costing and Management (5306) Coordinating Risk Management and Performance Measurement (5308) Cost Accounting Principles for Federal Contracts (5300) Enterprise Risk Management (5303) Internal Reporting and Improvement Initiatives (5313) Linking R&D Performance Measurement and Valuation to Corporate Strategy (5312) Management s Reporting on Internal Control Over Financial Reporting (5317) Audit Standards and Practices Audit Committee Oversight Effectiveness Post Sarbanes-Oxley Act (5401) Auditing Fair Values of Issuers (5403-2nd) Auditing Fair Values of Non-Issuers (5404) Auditor s Need to Know v. Counsel s Need to Protect Client Confidences (5407-2nd) Auditors Reports Non-Issuers (5400-2nd) Audit Risk Assessment in Audits of Non-Issuers (5409-2nd) Continuous Auditing (5405) Internal Auditing: Fundamental Principles and Best Practices (5406-2nd) Accounting Practice and Responsibilities A Strategic Approach to SEC Responsibility (5504-2nd) Accounting Ethics: Sources and General Applications (5508-2nd) Auditor Independence (5510) Avoiding Material Omissions Under the Federal Securities Laws (5509-2nd) Compilations and Reviews of Financial Statements (5450) Corporate Governance of the Financial Reporting Process (5506-2nd) Legal Issues for Accountants and Auditors Advising Business Entities (5512-2nd) Liability of Accountants to Non-Clients for Professional Malpractice, The (5501) Managing Legal Risk in the Financial Reporting Process (5503-2nd) Preparing for and Defending Accounting Liability Litigation (5500) Responding to Department of Justice Investigations (5515-2nd) Sarbanes-Oxley: Auditor Independence (5502) SEC Reporting Issues for Foreign Private Issuers (5507-3rd) Section 7525 Tax Practitioner-Taxpayer Privilege and Related Issues, The (5511) Strategies for an Individual Involved in an SEC Financial Reporting Investigation (5505-2nd) 7

8 Bloomberg Tax is the gold standard for in-depth research and analysis. Working with a network of over 1,000 leading outside practitioners with deep expertise in their given areas, Bloomberg BNA serves: of the top of the Fortune accounting firms 100 corporations 99 of the top 100 law firms The Tax Management Portfolios help me find answers to anything from easy to really obscure tax questions, which I m constantly The Tax Management Portfolios give a certain context around an issue that you don t see with other research sources. They let you searching for in my practice to help clients go high level and understand the context, and solve complex problems. then go deep when you need to go deep. Elizabeth Garlovsky Partner, Robbins, Salomon & Patt Ltd. Julia Weaver Director of Family Office Services and The Trust Company, Oxford Financial Group, Ltd. To learn more, contact your Bloomberg Tax representative, call , or visit The Bureau of National Affairs, Inc. MKT