Vol. 33 No. 4, April 2002
Index
- Tax shelter disclosures.
- Cost segregation: a genuine tax savings strategy.
- IRS again revises split-dollar insurance rules.
- IRS issues new rules on stock options.
- Make sure that a durable power of attorney is truly durable.
- Right to be free of estate tax liability may be disclaimed.
- Private foundations: achieving maximum use of excess qualifying distributions.
- Classifying heavy maintenance expenditures.
- Offshore insurance arrangement had economic substance and business purpose.
- Seventh Circuit takes a pragmatic approach on accrual of recurring expenses.
- Are a trust's advisory fees subject to the 2%-of-AGI deduction floor?
- Compensatory transfers of restricted partnership interests.
- PALs carried forward from C to S Corporation.
- Current corporate income tax developments.
- Job Creation and Worker Assistance Act of 2002.
- Proper IRD planning can preserve family wealth.
- Guide to U.S. income taxation of foreign nationals.
- Tax court provides guidance on Pre-1998 SLL claims.
- Defining the revised innocent-spouse provisions.
- CDP procedures finalized.
- Ann. 2002-2: the carrot and the stick?
- Recognizing suspended passive losses when S stock is transferred to a family member.
- IRS discusses possible prohibited transactions of redeemed shareholder.
- Frequent-flyer miles attributable to business travel are not taxable.