Vol. 33 No. 12, December 2002
Index
- Responsible person.
- Sale of donated warrants.
- Stock basis after redemption.
- Tax shelters.
- Deferral of advance season ticket revenue.
- Retirement plan distribution final regs.
- BIG tax as a valuation factor.
- FLPs as estate planning tools.
- IRS further clarifies software cost capitalization.
- Home-sale exclusion rules for taxpayers affected by September 11.
- Taxpayers lose on expensing improvement costs and amending returns.
- Expanded innocent spouse relief.
- Individual income tax underpayment interest is nondeductible.
- IRS denies COLI deductions.
- Final guidelines for QI external audits.
- Incorrectly deducted S losses affect basis computation.
- Indiana nexus for intellectual property.
- The benefits of CRATs.
- Using an LLC to maximize losses.
- Employee benefits & pensions.
- Tax fraud and tax protesters.
- AICPA on MTC's reporting-options proposal.
- Avoiding locked-in installment gains on predeath stock redemptions.
- Recent cases and rulings.