Vol. 33 No. 7, July 2002
Index
- Final regs. simplify LIFO IPIC method.
- Consolidated Sec. 108(b) attribute reduction--post-United Dominion.
- Bonus depreciation eligibility computation rules.
- Avoiding and correcting problems with plan loans.
- New IRS approach to stock-option compensation.
- Capitalization of intangibles.
- IRS concedes deductions for company aircraft.
- Conflict over PTI.
- Potential opportunity to increase FTC use.
- Significant interpretation of treaty LOB provision.
- Tax planning for NOLs in the carryback maze.
- Disaster relief requirements.
- Effect of superseding returns.
- ERP systems and record retention.
- Information-reporting developments.
- Tax opinion confidence levels.
- Taxpayer FSA use.
- Taxpayer use of statistical sampling.
- Acquisitions by S corporations - -beware the QSub election.
- States, localities respond to Federal stimulus legislation.
- Will the new markets tax credit stimulate low-income communities?
- ISO portfolio planning issues.
- Expect renewed IRS compliance efforts.
- An inside look at the arbitration and mediation programs.
- Successful IIR pilot program becomes permanent.
- Involuntary severance benefits not subject to FICA tax.
- Single-member owners of disregarded LLCs should receive separate due process notices.