Vol. 32 No. 12, December 2001
Index
- Understanding sec. 338 and 338(h) (10) elections.
- Not all expenditures to aid the disabled qualify for credit.
- Repeal of Sec. 457 coordination requirements.
- Prepaid tuition - a new estate and gift tax strategy.
- Cell phone deductions and other listed property.
- Valuing closely held businesses.
- Ninth Circuit allows basis allocation to expected property rights.
- Employer-provided tax preparation not a working-condition fringe.
- LLCs: the tax tail wagging the investor.
- IRS wins two cases reclassifying S distribution as wages.
- Small partnership returns - failure-to-file penalties.
- Post-EGTRRA analysis and planning (Estates, Trusts & Gifts).
- Proposed amendments to circular 230.
- An overview of recent developments in employee benefits.
- Avoiding tax malpractice.
- The streamlined sales tax project.
- Controlling the number of eligible shareholders in an S corporation.
- IRS issues guidance on relief from late allocation of GST exemption.
- IRS issues guidance on exclusive provider arrangements and UBIT.
- IRS eases investment direction restriction for sec. 529 participants.
- IRS may apply anti-abuse rule to recent transaction set up to take advantage of partnership basis rules.