Vol. 32 No. 8, August 2001
Index
- Aggregation of stock.
- The fastest deductions are not always the best.
- Life after Hospital Corp. of America.
- Tax Court decision increases usefulness of GRATs.
- Covenant not to compete must be amortized over 15 years.
- Proper characterization of deductible legal fees.
- Tax Court rejects modification of sec. 179 election.
- International aspects of IRD.
- New Opportunities to Exclude Foreign Income.
- Capital gain exclusions expanded for empowerment zone and renewal community investments.
- Like-kind exchanges with disregarded entities.
- Non-safe-harbor reverse-exchange guidance.
- Reach of Sec. 1041 Nonrecognition Provisions Expanded.
- Dependency exemptions: Tax Court is strict on noncustodial parents.
- Excess home mortgage interest.
- An Introduction to REITs.
- Letter ruling reaffirms the use of restricted stock by S corporations.
- S corporation can deduct suspended PALs incurred while a C corporation.
- In search of ... Michigan taxpayers.
- Mitigating startup investors' risk with federal and state tax benefits.
- Sec. 643 prop. regs. redefine trust income.
- Significant recent developments in estate planning.
- The IRS appeals process: case method and tax clinics.
- Computing stock and debt basis when stock is sold during the year.
- Partner in trader partnership may claim partnership's, operating expenses as trade or business expense.
- IRS warns against frivolous filing positions that rely on foreign-based-income argument.