About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

59 Tax Executive 1 (2007)

handle is hein.journals/taxexe59 and id is 1 raw text is: The Tax Executive (ISSN 0040-0025), Professional Journal of Tax Executives Institute, is published bimonthly by Tax Executives Institute, Inc. President, David L Bernard, Kim- berly-Clark Corporation • Senior Vice President, Robert J. McDonough, Polaroid Corporation ° Secretary, Vincent Alicandri, Hydro One Networks Inc. ° Treasurer, Neil Traubenberg C 2007 Tax Executives Institute, Inc. All rights reserved. Subscriptions: $120 per year U.S. and Canada. Other countries $145 per year. Must be U.S. funds. Address: The Tax Executive, 1200 G Street, N.W., Suite 300, Washington, D.C. 20005-3814, phone 202.638.5601. For advertising and publication information, contact The Tax Executive, 1200 G Street, N.W., Suite 300, Washington, D.C. 20005-3814, phone 202.638.5601. POSTMASTER: Send ad- dress changes to The Tax Executive (at the address above). The views expressed in The Tax Executive are those of the authors and advertisers and may not reflect the official policy of Tax Executives Institute or The Tax Executive. No endorse- ment of those views should be inferred. Chapter News ..................... 18 JANUARY-FEBRUARY 2007 THE TAX EXECUTIVE The Professional Journal of Tax Executives Institute, Inc. Every man owes some of his time to the upbuilding of the profession to which he belongs. -Theodore Roosevelt News Stories 12 European Chapter Meeting Melds Institute's Education, Networking, and Advocacy Goals 13 IRS Clarifies Taxation of Patent Cross Licenses FIN 48: Practical Considerations and Implementation Issues 14 Year-End Guidance on 482 Services Regulations Addresses TEI Concerns IRS Commissioner Congratulates IRSAC Members 15 TEI Urges Delayed Implementation of FIN 48 17 TEI Midyear Conference to Feature New Ways and Means Chairman Rangel, Other Key Officials Feature Articles 25 A Conversation with the New Chief of Appeals: An Interview with Sarah Hall Ingram by James A. Dougherty and Melody Twigg 33 Do You Know Where Your Employees' Wages Are? New Section 199 W-2 Wage Limitation Guidance By David Auclair, Mel Schwarz, and Richard Shevak 43 Legal and Practical Issues in Applying FIN 48 By Brian E. Andreoli, David Colker, and Michael S. Lebovitz 49 Measuring Tax Benefits under FIN 48 - Eliminating Some of the Agita By William Garofalo and Mark Valente 55 Let's Combine the Income and Payroll Taxes into a Rational Tax System By Jonathan Barry Forman Technical Submissions 57 Announcement 2006-50: Covered Services under the Services Cost Method of Proposed Section 482 Services Regulations 58 TEI's Comments on Proposed Regulations Relating to the Treatment of Ser- vices under Section 482 65 Canadian Excise Tax Liaison Meeting 67 Pending Canadian Excise Tax Issues 70 Canadian Income Tax Laison Meeting 77 Pending Canadian Income Tax Issues 83 Proposal to Delay Effective Date for FIN 48 85 Proposed Regulations on Capitalization of Expenditures Related to Tangible Property 94 TEl - LMSB Liaison Meeting 97 TEl - IRS Liaison Meeting 98 TEI - Treasury Department Liaison Meeting THE TAX EXECUTIVE is indexed in the Harvard Law School Library Annual Legal Bibliography, Stanford University Index to Periodical Articles Related to Law, The Ten-Year Index to Periodical Articles Related to Law (Glanville), AICPA Accountants Index, Commerce Clearing House Federal Tax Articles, Index to Federal Tax Articles (Warren, Gorham & Lamont), Public Affairs Information Service, and Information Access Company. Microfilm/CD ROM editions distributed by Ebsco Publishing Office, 83 Pine Street, P.O. Box 2250, Peabody, MA 01960, USA; University Microfilm International, 300 North Zeeb Road, Ann Arbor, MI 46106, USA, Phone: 800.521.0600; 18 Bedford Row, London, WCl R4EJ, England; and Information Access Company, One Davis Drive, Belmont, CA 94002, USA. Single copies and back issues available from: William S. Hein & Co., Inc., 1285 Main Street, Buffalo, NY 14209, Phone: 800.828.7571, Fax: 716.883.8100.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most