Vol. 32 No. 7, July 2001
Index
- Termination of burdensome lease.
- Impact of off-code amendment to consolidated return rules.
- Final regs. under secs. 338 and 1060 reflect significant changes.
- Sec. 382 limit: special rule for controlled groups.
- Deferred compensation alternatives to sec. 457(f).
- FSA 200107012: new standard for deducting qualified plan contributions?
- Private inurement considerations in recruiting physicians at sec. 501(c) (3) hospitals.
- Withholding requirements for tax-exempt organizations making foreign grants.
- Costs incurred on behalf of clients.
- CFC buyer's sec. 338 election deprives seller of FTCs.
- Reliance on foreign postmarks to establish timely filing of U.S. tax returns.
- DOJ brief seeks to limit sec. 172(f).
- Sec. 83: uncertainty of transfers and nonlapse restrictions.
- Was an employee "loan" really a taxable cash advance?
- Potential impact of sec. 1503(d) rules on losses incurred through a domestic partnership.
- Furnishing payee statements electronically.
- Recent guidance extends deficiency interest-free periods.
- Taxpayers' expanded ability to authorize disclosure of return information.
- Reducing the tax on QSBS sales.
- Exemptions in unclaimed property: Fact or fiction?
- Effectively using the annual gift tax exclusion.
- What every CPA needs to know about life insurance.
- College savings update.
- PFS update: PFS designation and MEP system.
- Electronic record retention requirements systems.
- Market Segment Specialization Program audit guide for shareholder loans.
- The LMSB Division blazes IRS restructuring trail.
- Appeals collection developments.
- Computing the charitable income tax deduction for a single-life CRAT.
- Merger qualifies as tax-free reorganization, despite surviving corporation's immediate sale of assets.
- Executor may not elect innocent spouse relief on behalf of deceased spouse.
- Value of decedent's unfinished residence, not completed value, was includible in gross estate.