Vol. 31 No. 7, July 2000
Index
- Innocent spouse relief.
- Deducting medical conference attendance.
- Sec. 301(e) - some unusual consequences.
- Unwanted assets in a stock sale.
- AIRC opportunities and new allocation regs.
- Compensating employees with nonemployer stock options.
- Consequences of failing to provide suspension-of-benefits notice.
- Timing of incentive compensation deductions.
- Sponsorship prop. regs. may increase UBIT liability.
- Government clarifies position on investigatory costs.
- IRS should allow expensing of ERP implementation costs.
- Long-term contract costs ruled capital expenditures.
- Removal costs held deductible.
- AICPA comments on "check-the-box" prop. regs.
- Effect of NOL carryovers on FTC.
- Foreign taxes may reduce stock option benefits.
- Redemption distributions of PTE.
- Sec. 904 - base difference vs. timing difference for foreign taxes.
- BIGs and items of income under sec. 382.
- Applicability of sec. 6662 accuracy-related penalties to refund claims.
- Current issues in information reporting.
- Unanticipated tax consequences under the conversion regs.
- Application of step-transaction doctrine to Qsub elections.
- Intrafamily installment sales of nonqualified stock options.
- Untangling a sec. 501(c) (7) club's Web pages.
- Retirement planning.
- De minimis and working condition fringe benefits reexamined.
- IRS approves third-party checkbox initiative.
- Corporation whose charter was suspended lacks capacity to file Tax Court petition.
- Exam team can only obtain third-party tax information possessed by other IRS sources on a "need to know" basis.
- Determining whether a taxpayer might benefit from a Roth IRA conversion.