Vol. 31 No. 8, August - August 2000
Index
- Electronic filing.
- Tax court petition filing.
- Innocent Spouse Litigation.
- Interactive Income Tax Receipt.
- PHC tax and sec. 382.
- Poultry waste tex credit.
- Divorce-related transfer of compensatory stock options is taxable.
- IRA distribution funded by community property was taxable solely to participant.
- ISOs and AMT traps.
- GST trap for the unwary.
- Structuring insurance contracts to qualify under Sec. 1033.
- Two roads to capital gains for patent sales.
- Contingent attorney fees included in taxpayer's income.
- Is the deduction of interest on tax deficiencies finally over?
- Taxation of bond discounts and premiums.
- New partnership basis rules.
- Prop. regs. on allocation of partnership debt.
- Effect of installment method on QSubs and other ignored entities.
- Effects of S election on domicile should be considered in state tax planning.
- Clarifications.
- Registration, listing and disclosure of potentially abusive corporate tax shelters.
- Significant recent developments in estate planning.
- Classroom management techniques: effective use of electronic applications and tools.
- Tax-deferred disposition of a former partnership business via a type b stock swap.
- Deduction for covenant not to compete allowed after accounting firm break-up.
- IRS-prepared form 4549 was "return" for bankruptcy code purposes.