Vol. 31 No. 5, May 2000
Index
- Tax Matters Partner.
- EIN Applications.
- Investment Advisers.
- Charity at bargain prices.
- Distinctions between state law mergers and tax-free reorganizations.
- Stock repurchase plans and COI.
- Noncompete agreement entered into contemporaneously with stock redemption.
- Tax planning for Roth IRAs.
- Crummey GST tax trap.
- Fifth Circuit values estate tax claim on date of death.
- Gift tax SOL disclosure final regs.
- Pres. Clinton's proposal to repeal sec. 1014(b) (6) is unfair.
- The splitting issue.
- Valuation of FLP interests.
- Website development costs.
- Avoiding the PFIC web when liquidating a non-QEF.
- When does e-commerce create a PE?
- Day traders: investors, traders or self-employed dealers?
- Final regs. on covered call rules.
- Taxability of damage awards for sex/gender discrimination.
- Income from SAM loans.
- Partners participating in self-funded health plan.
- Partnership allocations may be subject to IRS reallocation.
- Employers' FICA obligations for foreign nationals who work in the U.S.
- Entity classification simplification not that simple.
- New forms and transitional rules for withholding tax.
- Effect of installment-method repeal on accrual-method S corporations.
- Final Qsub regs.
- Sales and use tax optional reporting methodology.
- Form 5500 - out with the old, in with the new.
- E-commerce and tax administration.
- Using the installment method with escrow arrangements.
- The Internet and tax-exempt organizations.
- AICPA, united with others, urges Congress to simplify Code.
- Tax Executive Committee exposes proposed statements on standards for tax services.
- 2000 TAX EDUCATION SYMPOSIUM.
- Using recapitalization to transfer voting control to younger shareholders.
- Personal Representative Who Relied on Attorney Was Not Liable for Estate's Unpaid Taxes.
- Costs of Replacing Retired Assets Were Deductible.
- IRS Identifies "Tax-Avoidance" Transactions.