Vol. 32 No. 10, October 2001
Index
- QSSTs.
- What is an "unforeseen circumstance"?
- Time to revisit HCA.
- Employment-zone empowerment and renewal-community tax Incentives.
- Application of employment taxes to statutory stock options.
- Pension plans: remedial amendment period for GUST.
- Roth IRAs: a good deal just got better.
- Treasury proposes new simplified rules for retirement plan minimum distributions.
- Determining whether IRA distributions to a trust are income or principal.
- Rentals to an employer.
- Tax Court issues split decision on capital vs. deductible expenditures.
- The new capital gain tax rate.
- Planning for an AMTNOL when ISO exercise price exceeds current market value.
- Reasonable compensation: still alive and kicking.
- Are sec. 529 plans a better choice than education IRAs?
- Education credit tax planning.
- Hybrid vehicles generate tax savings.
- Qualified state tuition programs: EGTRRA update.
- Sec. 7491(c)'s burden-of-production requirement for penalties.
- Tax credits for purchase of recycling equipment.
- EGTRRA lowers rates and expands credits, education benefits.
- Innocent spouse prop. regs. offer relief.
- Tax issues for recent U.S. residents.
- Planning for active trader status and mark-to-market rules in a volatile market.
- Reporting of payments following employee's death.
- Audit plans.
- Service issues limited waiver from Form 1065 electronic filing requirement.
- Simplification of third-party authorization process.
- Magnetic media reporting and electronic filing requirements.
- Combining a GRAT with an FLP to increase transfer tax leverage on gifts of family assets.
- IRS provides guidance on employee rental of home to employer.