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Your search keyword '"Woodford, John"' showing total 3 results
Start Over Author "Woodford, John" Publisher california society of certified public accountants
3 results on '"Woodford, John"'

1. IRA Distributions--Not as Simple as SBC.

Author

Woodford, John R.

Subjects
*INDIVIDUAL retirement accounts, *LUMP sum distributions (Pensions), *TRUSTS & trustees
Abstract

Provides information on the recalculation method, an option picked up by individual retirement account (IRA) that yields the minimum amount of distribution, in the United States. Requirements of a trust as beneficiary; How to be qualified as a QTIP trust as a beneficiary; Choosing the right custodian.

Published
1999

2. Does your client qualify as a real estate professional?

Author

Woodford, John R.

Subjects
*REAL estate agents, *TAXATION of real estate businesses, *TAXATION
Abstract

Discusses terms in the 1993 Budget Reconciliation Act which excludes certain rental real estate activities of real estate professionals from the passive activity rules in taxation. Real estate professional defined; Determining which activities qualify; Activities that may not be grouped; Substantiation.

Published
1998

3. New FTB policies reflect a more accommodating approach.

Author

Woodford, John R.

Subjects
*RETAIL franchises, *TAXATION
Abstract

Focuses on the Franchise Tax Board's plan of loosening its policies on installment agreements and offers in compromise regulations. FTB's aim of being more responsive to taxpayers' needs; Replacement of the old payment arrangements.

Published
1998

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