Vol. 32 No. 5, May 2001
Index
- Estate tax study.
- E-filing security.
- Carryback of post-acquisition consolidated NOL attributable to acquired corporation.
- Final sec. 355(d) regulations.
- Limited partnerships in corporate distribution planning.
- More liberal Morris Trust rules.
- Postponed research credit regulations and discovery test.
- Simplified minimum distribution rules.
- CRAT Attack.
- Accounting for floor stocks taxes.
- Favorable guidance on deductible maintenance costs.
- QIs - confidentiality, with limitations.
- Contingent attorneys' fees.
- Installment sales of multiple assets.
- Insolvency test includes exempt assets.
- When not to use an LLC to own real estate.
- Divided holding periods for partnership interests.
- Passive losses and sec. 731 gain.
- TC ruling on six-year SOL.
- Thinking above and below the line for S corporation composite taxes.
- Illinois DOR amends income tax regulations.
- Using IRAs to fund QTIP trusts.
- Sale-and-leaseback of real property.
- AICPA study on reform of the estate and gift tax system.
- Experiences with the model tax curriculum.
- Funding purchase of stock from deceased shareholder's estate or heirs with insurance.
- "Pension" payments made by dissolved corporation in satisfaction of shareholder's alimony obligations were not deductible.
- Portion of payment to former shareholder characterized as consulting expense had to be amortized.
- Nonmonetary recognition awards with $100 FMV were not de minimis fringe benefits.
- Puerto Rican resident was not subject to U.S. estate and gift taxes.
- IRS provides guidance on trust's sec. 645 election and short-year return.
- Unsigned return claiming joint filing status was valid; 10th Cir. reverses TC.