Vol. 33 No. 5, May 2002
Index
- Nonfiler initiative.
- Interim loss-disallowance regulations.
- Notice 2002-11: IRS reversal on Rite Aid.
- IRS proposes employment tax on the exercise of statutory stock options.
- Choosing between a Sec. 401(k) or 403(b) plan.
- Final intermediate sanctions regulations issued.
- Employee compensation attributable to acquisitions.
- Impact-fees ruling has favorable impact.
- IRS expects to issue 12-month rule.
- Documentation requirements under German transfer-pricing rules.
- Expatriating long-term residents need clarification.
- Extraterritorial exclusion and the FTC.
- Federal tax classification of entities with zero-equity members.
- New U.S.-U.K. income tax treaty's implications for U.S. businesses.
- Reporting treaty-based return positions.
- Reimbursements of pre-tax health insurance contributions are taxable.
- Victims of Terrorism Tax Relief Act of 2001.
- Hardship waiver from electronic-filing requirement for large partnerships.
- Partial sale of a partnership interest: flexibility in controlling gain?
- Sec. 197 anti-churning rules for partnerships.
- Late check-the-box elections made easier.
- TC decides Sec. 6330's jurisdiction.
- "Check-the-box" and QSub guidance provide structuring opportunities.
- Impact of income taxes on S stock valuation.
- Structuring debt basis in an S corporation.
- Illinois ICB: a new administrative forum.
- New law offers relief to terrorist attack victims.
- New rules for taxing extraterritorial income.
- The ETI dispute: an opportunity to include an ongoing case study in the AICPA MTC.
- Dividing up retirement-plan assets with a QDRO.
- Airline costs allocable to vouchers issued are not deductible until vouchers are redeemed for tickets.
- Costs of weight-loss program may be deductible.
- Husband's fraud will not toll limitations period for spouse's split-gift tax return.