Vol. 31 No. 11, November 2000
Index
- Checkbox designation.
- Passthrough sales and exchanges.
- Average state/local and total tax burdens, 2000.
- FirstGov website.
- Tax Court reaches different conclusions on use of cash method.
- Letter ruling consistent with regs. repealing Bausch & Lomb doctrine.
- Third Circuit applies narrow interpretation of INDOPCO.
- Dual-capacity taxpayer must use facts-and-circumstances or safe-harbor method.
- Swap recharacterized for lack of business purpose.
- CIP on lease strips.
- Refund Trap.
- Supreme Court says pre-assessment remittances are payments.
- Digital transmissions produce significant tax savings.
- Sourcing of dock sales affects net income and net worth taxes.
- Prepaid rent could not be deducted, absent substantial business reason for prepayment.
- IRS issues guidance on use of accommodation parties in deferred like-kind exchanges.
- IRS provides guidance on corporate officer's work status classification.
- Corporation that failed to provide accountant with sufficient information to prepare return was liable for accuracy-related penalties.
- Married taxpayer, filing as unmarried head of household, may use full standard deduction.