Contributions for Tsunami Victims (P.L. 109-1)
American Jobs Creation Act of 2004 (P.L. 108-357)
Analysis |
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Tax Management Educational Institute Roundtable on New Nonqualified Deferred Compensation Rules under §409A (Including IRS Notice 2005-1) (Selected Article from Weekly Report) |
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Leading Practitioner Commentary on the International Tax Provisions of the American Jobs Creation Act of 2004 (From a Special Supplement of the Tax Management Memorandum) |
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The Tax Shelter Rules Come Full Circle: An Analysis of the Tax Shelter Provisions in the American Jobs Creation Act of 2004, by Mark Ely, Joan Rood, Harve Lewis (Selected Article from Weekly Report) |
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Tax Management Educational Institute Roundtable on New §409A--Nonqualified Deferred Compensation Plans (Selected Article from Weekly Report) |
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Assembling the Pieces of the Domestic Manufacturers' Deduction, by James L. Atkinson, Esq. (Selected Article from Weekly Report) |
News and Explanation |
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BNA Tax Management Summary |
Tables, Charts and Lists |
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Click here for Publication 600: Optional State Sales Tax Tables for 2004 (PDF) |
Insights and Commentary |
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The Trouble With New Section 470, by James J. Tobin,
Esq...July 2005 |
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457(f) Plans Need Review, or Participants May Pay High Price, by Brenda Berg, Esq...April 2005 |
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The Comings and Goings of Taxation, by Edward Tanenbaum,
Esq...April 2005 |
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New §7874 Anti-Inversion Provision Has Broad Reach, by Jasper L. Cummings, Esq., and Kevin Rowe,
Esq...April 2005 |
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Department of Treasury Issues Proposed Regulations on the Tax
Treatment of Supplemental Wages, by Heather Heath Ryan, Esq. and Mary K. Samsa,
Esq...March 2005 |
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Impact of AJCA of 2004 on the Prospects for Further International
Tax Reform, by Philip D. Morrison,
Esq...February 2005 |
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Repeal of Subpart F Shipping Income Provision Has Broad Reach, by Jerome B. Libin,
Esq...February 2005 |
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The Death of the Discount Stock Option, by Andrew Rudolph, Esq. and David Kaplan,
Esq...January 2005 |
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Anti-Inversion Legislation May Prevent Foreign IPOs, by Kenneth J. Krupsky,
Esq...January 2005 |
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American Jobs Creation Act Addresses Exchanges of Partnership Debt
for Equity But Creates Ambiguity Regarding Prior Law, by Donald B. Reynolds, Jr.,
Esq...January 2005 |
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Section 965: Technical Corrections Bill, by Lowell D. Yoder, Esq...January 2005 |
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IRS Issues Initial Guidance Under Section 409A of the Internal
Revenue Code, by John E. McGrady, III,
Esq...January 2005 |
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New Legislation Terminates IRS Interest Suspension for Reportable
and Listed Transactions, by Barbara T. Kaplan, Esq., and Jessica M. Westbrook,
Esq...December 2004 |
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One-Time Dividends Received Deduction for Extraordinary Dividends:
Issues in Planning for Jointly-Owned CFCs, by David R. Tillinghast,
Esq...December 2004 |
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Tax Shelter Reporting Rules Now Carry a Heavy Price Tag for
Noncompliance, by Annette M. Ahlers,
Esq...November 2004 |
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New §6043A--Additional Administrative Burdens Required for
Reporting of a Taxable Merger or Acquisition, by Annette M. Ahlers,
Esq...November 2004 |
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Deduction Relating to Income Attributable to Domestic Production
Activities, by Todd B. Reinstein, Esq.,
CPA...November 2004 |
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More Favorable Depreciation Treatment Afforded Leasehold Improvements Under American Jobs Creation Act of 2004, by Donald B. Reynolds, Jr.,
Esq...November 2004 |
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American Jobs Creation Act of 2004 Limits The Deductibility of
Entertainment Expenses, With a Focus on Private Aircraft Expenses, by H. Grace Kim, Esq...November 2004 |
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Proposed Law Would Create New Era for Deferred Compensation, by Louis R. Richey, JD, and Richard E. Magner...October 2004 |
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New Section 965 Contains Traps for the Unwary, by Philip D. Morrison, Esq...October 2004 |
Client Letters |
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2004 Year-End Tax Planning for Individuals (includes planning issues created by the American Jobs Creation Act) |
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Overview of the Act |
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Changes in Treatment of Nonqualified Deferred Compensation Plans |
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Charitable Contribution Provisions |
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Repeal of the Extraterritorial Income Exclusion and the New Deduction for Qualified Production Activities
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Primary Sources |
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Notice 2005-14: Guidance on Section 199--Income Attributable to Domestic Production Activities (DOC) |
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Fact Sheet: Guidance on Section 199 – Income Attributable to Manufacturing Activities (PDF) |
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Notice 2005-1: Guidance Under § 409A of the Internal Revenue Code (PDF) |
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Conference Report (includes Act Language) (PDF) |
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Revenue and Effective Date Table (PDF) |
