Vol. 33 No. 11, November 2002
Index
- S Corp. officer was employee.
- New audit priorities.
- New markets tax credit.
- Timely mailing/filing rule.
- Cost segregation studies.
- Aging Sec. 457 Plan Regs. rejuvenated.
- CRTs--using a trust beneficiary.
- New planning strategies with retirement plans.
- Deductibility of tuition and related fees as medical expenses.
- Impact fees.
- Purchase vs. lease after the JCWAA.
- CFC's treatment of partnership income.
- ETI tax benefit for domestic sales.
- Foreign and tax-exempt partners' tax years.
- Bear market's silver lining for IRAs .
- Reporting of gross-proceeds payments to attorneys.
- IRS approves use of S corporation suspended losses in reorganization.
- Using an LLC to maximize losses.
- An overview of recent developments in employee benefits, including qualified and nonqualified retirement plans, welfare benefits and executive compensation.
- Eligibility, elections and terminations. .
- TEC initiatives.
- AICPA MTC in graduate accounting programs.
- Owning and renting timeshares.
- Breach-of-contract damages not allocable to U.S.-source income.
- Expatriation was not to avoid tax.
- IRS strictly construes "return" definition.
- Relief for late initial entity--classification elections.