March / April 2006
Lab Results: CPAs and Biotech
Rich Gunn, CPA and Scott Taylor, CPA
California’s
burgeoning biotech industry creates opportunities for CPAs to assist on
issues ranging from structuring private and public offerings to tax.
FLP Litigation
William M. Weintraub, Esq.; Julie Malekhedayat, CPA; and Michael B. Allmon, CPA
As
family limited partnerships continue to evolve, recent court cases like
Strangi and Bongard are providing clarification and guidance to
practitioners.
Estate Planning: Circular 230
Kip Dellinger, CPA
While
much has been made about Circular 230’s application to written tax
advice, the rules also apply to estate tax advice, including planning
recommendations.
Sales and Use Tax Audits
Dan Davis, CPA
An inside glimpse into how the Board of Equalization’s sales and use tax auditors use income tax returns as an audit tool.
Practice Privilege Furor
Bruce C. Allen
California’s
revised practice privilege requirements are creating a national furor,
so CalCPA is sponsoring legislation to clean up some of the provisions.
Corporate Tax: What’s Your Interest?
David Uhler, CPA
IRS
Notice 2005-43 looks to clarify the complex tax issues regarding
issuing equity ownership to employees or other service providers for
their services.
Federal Tax: Recent Legislation
Stuart R. Josephs, CPA
A look at how some of the provisions of the 2005 Gulf Opportunity Zone Act apply nationally.
