Vol. 32 No. 3, March 2001
Index
- Circular 230.
- Congress reinstates installment method for accrual-basis taxpayers.
- Sec. 482 and the sham-transaction doctrine.
- Final regs. on travel and tour activities.
- New tax reporting requirements for political organizations.
- Capitalization requirement in Wells Fargo reversed.
- New guidelines on tax accounting for software costs.
- IRS releases transition rules for new withholding requirements.
- Capital gains planning for 2001: an important new rule.
- No federal income tax consequences for release of co-obligor on debt instrument.
- Reverse like-kind exchange safe harbor.
- Loan/bonus arrangement results in immediate income to employee.
- Mandatory large partnership e-filing for 2000.
- Rev. Rul. 2000-43 confirms IRS position denying accrual-basis deduction for S Corporation charitable contributions.
- Supreme Court allows S basis increase for excluded DOI income.
- Current corporate income tax developments.
- Rev. Proc. 2000-37 offers long-awaited reverse-exchange safe harbor.
- Websites for tax practitioners.
- IRS issues guidelines on treatment of computer software.
- IRS releases 2000 guidelines for "adequate disclosure".
- Taxpayer who uses standard deduction may not use itemized deductions in computing AMT.
- IRS discusses financial status audit techniques.
- Executive who purchased acquiring corporation's stock at nominal price was liable for unpaid taxes as transferee.