Vol. 33 No. 6, June 2002
Index
- Federal tax liens.
- IRS eases rules for accounting-method changes.
- Significant new guidance for changing an accounting method.
- The "simplified" IPIC method.
- Rite Aid precipitates issuance of prop. and temp. regs.
- Treatment of intercompany debt in a reorganization.
- Deductibility of exit and entrance fees paid to the FDIC.
- TAM blesses plan "inoculation" language.
- Proposed guidance on capitalization.
- Sec. 162 demutualization payment deductible, but not until paid.
- Cross-border guarantee fees subject to U.S. withholding tax.
- PFICs: applying the subsidiary look-through rules to intercompany transactions.
- Phantom foreign currency gain on foreign property.
- Temp. regs. expand relief for foreign persons failing to file U.S. returns.
- U.S. companies' sales to EU consumers subject to VAT on digital downloads.
- Tax Court expands Sec. 1033's scope.
- Going for the gold: Sec. 280A and Olympic rentals.
- Interest deductions for bankrupt corporations.
- Rev. Proc. 2002-22: co-ownership of property or partnership interest?
- Will the new markets tax credit stimulate low-income communities?
- SOL on tax assessments.
- Building a cost-effective state and local tax library.
- Avoiding recharacterization of rental income on resale of self-developed property.
- IRS discusses deductibility of underwriting fees.
- Mark-to-market election is not a disposition for PAL purposes.
- IRS suspends filing requirements for certain fringe-benefit plans.