35-CCHT_TopFederal2011_1

35-CCHT_TopFederal2011_1 - TOP FEDERAL TAX ISSUES FOR 2011...

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Unformatted text preview: TOP FEDERAL TAX ISSUES FOR 2011 CPE COURSE CCH Editorial Staff Publication ii Contributors Technical Reviewer . .................................... George G. Jones, J.D., LL.M Contributing Editors . ..................................... Torie D. Cole, J.D., MAcc Hilary Goehausen, J.D. Brant Goldwyn, J.D. Deborah M. Petro, J.D., LL.M James Solheim, J.D., LL.M George L. Yaksick, Jr., J.D. Production Coordinator . ............................................ Gabriel E. Santana Design/Layout. ................................................................... Laila Gaidulis Production . ....................................................................... Lynn J. Brown This publication is designed to provide accurate and authoritative informa-tion in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. ISBN 978-0-8080-2423-1 2010, CCH INCORPORATED 4025 W. Peterson Ave. Chicago, IL 60646-6085 1 800 248 3248 www.CCHGroup.com No claim is made to original government works; however, within this Product or Publication, the following are subject to CCHs copyright: (1) the gathering, compilation, and arrangement of such government materials; (2) the magnetic translation and digital conversion of data, if applicable; (3) the historical, statutory and other notes and references; and (4) the commentary and other materials. All Rights Reserved Printed in the United States of America iii TOP FEDERAL TAX ISSUES FOR 2011 CPE COURSE Introduction Each year, a handful of tax issues typically require special attention by tax practitioners. The reasons vary, from a particularly complicated new provi-sion in the Internal Revenue Code, to a planning technique opened up by a new regulation or ruling, or the availability of a significant tax benefit with a short window of opportunity. Sometimes a developing business need creates a new set of tax problems, or pressure exerted by Congress or the Administration puts more heat on some taxpayers while giving others more slack. All these share in creating a unique mix that in turn creates special opportunities and pitfalls in the coming year. The past year has seen more than its share of these developments. CCHs Top Federal Tax Issues for 2011 CPE Course identifies the events of the past year that have developed into hot issues. These tax issues have been selected as particularly relevant to tax practice in 2011. They have been selected not only because of their impact on return preparation dur-ing the 2010 tax season but also because of the important role they play in developing effective tax strategies for 2011. Some issues are outgrowths of several years of developments; others have burst onto the tax scene unex-pectedly. Among the latter are issues directly related to the recent economic pectedly....
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This note was uploaded on 03/31/2012 for the course TAX 4001 taught by Professor Robertmcgee during the Spring '09 term at FIU.

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35-CCHT_TopFederal2011_1 - TOP FEDERAL TAX ISSUES FOR 2011...

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