TAX NEWS YOU CAN USE

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Topics
	General			[top]
	Address change: Notifying IRS of address change
	Administrative appeal of IRS levies
	Mailing: “Timely mailing equals timely filing” rule applies when you use designated private delivery service
	Automobiles			[top]
	Depreciation rules for automobiles
	Automobiles: Tax benefits for buying hybrid automobiles
	Heavy trucks and vans: Faster write-off for heavy trucks and vans
	New car: Tax strategies for business people stepping up to a new car
	Income/Loss			[top]
	Barter income: Taxation of barter income
	Income reporting: Why a partner reports more income than he receives in cash
	Loss deductions: Limits on a partner’s loss deductions
	Investments, Property & Stock			[top]
	Appreciation: Contributing appreciated property to a partnership
	Appreciation: Contributing a business with appreciated assets to a partnership
	Deductions: Code Section 179 expense election
	Distributions: Partnership distributions - nonliquidating
	Exchanges: Deferred like-kind exchanges
	Installment sales: Using installment sales to sell property or a business
	Sale of small business stock: Elective rollover and 50% exclusion of gain from sale of qualified small business stock
	Sale of trade or business property (including recapture rules)
	Tax shelters: Penalties for investors in tax shelters
	Travel & Entertainment			[top]
	Business meals and entertainment
	Business travel away from home (within the U.S.)
	Business travel: Combining business and vacation plans for domestic dravel
	Foreign business travel
	Frequent flyer miles: Taxation of frequent flyer miles
	Local transportation costs
	Spouses: Deducting the costs of a spouse on a business trip
	Other Partnership Issues			[top]
	Basis: Keeping track of your basis in your partnership interest
	Conversion of a partnership to a limited liability company
	Limited partnership as choice of entity
	Retirement: Types of retirement plans