Vol. 33 No. 10, October 2002
Index
- 18% capital-gain-rate election.
- Split-dollar life insurance.
- Timeliness of refund suit.
- Sarbanes-Oxley Act.
- 2 great tax strategies many overlook.
- The cash method for small businesses.
- Health reimbursement arrangements.
- IRS reversal on stock options and divorce.
- Tax court upholds FLP disallowance.
- Employee-owner compensation in C and S corporations.
- Sales price adjustments and the claim-of-right doctrine.
- Sec. 179 expensing election.
- Tax implications of the business use of airplanes.
- Relief from international double taxation.
- Sec. 529 planning opportunities.
- Employer FICA tax on unreported tip income.
- Tax Court denies jurisdiction on underlying tax liability.
- Loan to S corporation may not generate taxpayer basis.
- Addendum.
- Clarifications.
- Deducting third party investment mgnt. fees under Sec. 67(e).
- Using A and C reorganizations in restructurings.
- Current developments.
- Planning in turbulent times: GRATs.
- New pilot program to expedite technical advice process.
- Collection fast track mediation.
- IRS aggressively challenges privilege.
- Restaurateurs, count your tips!
- Contributing zero-basis accounts receivable to a cash-basis partnership.
- Employee tuition reduction not excludible fringe benefit.
- Law librarian's costs in obtaining law degree were not deductible.
- Outstanding tax balance denied preparer's participation in IRS e-filing program.
- Repayment of COD income allows for refund claim.