Vol. 32 No. 9, September 2001
Index
- Adopting, retaining and changing accounting periods.
- Continuation of LIFO benefits following a sec. 721 transfer.
- Depreciation method changes allowed without IRS consent.
- Filing carryback claims for consolidated groups.
- IRA rollovers of S Stock.
- Single-entity approach approved for affiliated group product liability losses.
- Sec. 1032 in structuring deferred compensation plans.
- Estate tax repeal: What now?
- Tax Court requires capitalization of loan acquisition costs.
- Elections pursuant to FSC Repeal and Extraterritorial Income Exclusion Act of 2000.
- The dual-consolidated-loss trap.
- Treaty status of LLCs.
- Sec. 529 plans - qualified tuition programs.
- Sale of partnership interests with open-service or construction contracts.
- Accounting for originated mortgage servicing rights.
- Alert for consolidated return filers.
- Restructuring debt basis in light of the "economic outlay" doctrine.
- Tax issues in divorce.
- Significant recent developments in estate planning.
- Tax Court petition filing by nonattorneys.
- Heads up on EGTRRA!(Economic Growth and Tax Relief Reconciliation Act of 2001)
- Upcoming state tax amnesty programs present great opportunity.
- Avoiding dividend treatment on distributions by liquidating.
- Hand-written listing of assets was not qualified disclaimer.
- Construction allowance in lease agreements need not be for constructing or improving property to satisfy "purpose" requirement.
- S shareholder cannot offset self-charged management fees against nonpassive income.