Vol. 33 No. 2, February 2002
Index
- Independent contractor vs. employee.
- Credit/debit card tax payments.
- Patriot Bonds.
- Automatic change to cash method.
- Certain mergers involving disregarded entities qualify as a reorganizations.
- Simplified LIFO can ease compliance, boost tax savings.
- Substantially disproportionate redemptions.
- Benefiting from the R&E credit.
- Calculating IRA distributions.
- Recent IRS ruling could reduce tax on deferred compensation and unexercised options.
- 15-year amortization for covenant payment in connection with redemption.
- When do capital expenditures qualify as deductible medical expenses?
- Foreign corporation's interest subject to withholding under step-transaction doctrine.
- Adequate disclosure avoids Sec. 6662 penalty.
- Tax options to relieve dried-up cashflow.
- S shareholder loans: potential tax trap.
- Mining operations: the receding-face doctrine.
- The AICPA's 10 guiding principles: any proposed changes to our tax system will require analysis to determine whether they conform to good tax policy.
- Partnership taxation developments.
- Navigating the maze of the required minimum distribution rules: new proposed regulations on required minimum distributions go a long way toward easing the complexity of prior proposed regulations, but are still appreciably unwieldy.
- Changes in the learning environment of tax education.
- Planning for the allocation of cash-basis items to partners whose partnership interests change during the tax year.
- IRS discusses amount deductible for use of private plane.
- Employer reimbursements to employees for salary-reduction amounts used to pay health insurance premiums were not excludible.
- IRS guidance on Gramm-Leach-Bliley Act and return preparers.
- Unsigned joint return was not valid; 10th Cir. reverses own decision and affirms Tax Court.