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85 Taxes 1 (2007)

handle is hein.journals/taxtm85 and id is 1 raw text is: ATA

Vol. 85, No. 1 January 2007

COLUMNS

Tax Trends
By Mark A. Luscombe

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International Tax Watch
By Gregg D. Lemein, Stewart R. Lipeles andJohn D. McDonald
Individuals and Passthrough Entities
By Susan Kalinka
ARTICLES
The Application of Employment Taxes to S Corporation
Shareholders-What Is Unreasonably Low Compensation?
By Timothy R. Koski
What Qualifies As a Deductible Theft Loss?
By Charles E. Price and Leonard G. Weld
Key Provisions of the Tax Increase Prevention and Reconciliation
Act Affecting Small Businesses and Individual Taxpayers       9
By Edward L. Hobbs, Daniel C. Benco and William T Mawer
Are Advance Trade Discounts Taxable?
By Larry Maples                                               35
The Office in Home Test of Code Sec. 280A:
Code Sec. 121 Implications
By John C. Zimmerman

TAx MEETINGS

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