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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 3 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 17

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