Vol. 33 No. 8, August 2002
Index
- FICA on tips.
- Tax shelters.
- Depreciation of greens and tees.
- New procedures for changing accounting periods.
- September 11 tax relief: electing out of mid-quarter depreciation.
- Tax implications of FASs 141 and 142.
- When is a building not a building.
- New guidance for retirement plan distributions.
- Paying for LTC insurance: the C corporation advantage.
- Gifts of an ownership interest in a business not eligible for the annual exclusion.
- Application of Sec. 382 to foreign corporations.
- The 50/50 practice in Switzerland.
- LLC trap for the unwary in Canada.
- Maximizing tax-free gain from a sale of a home.
- Vacation home tax planning: shaky foundations not easily repaired with software.
- New retirement savings incentive may be an opportunity for "retirees".
- Ruling expands Sec. 1041 exemptions from assignment-of-income doctrine.
- Tax planning opportunities for U.S. Series E and EE savings bonds.
- Structuring partnership payments to a retiring partner.
- When is an assignee or judgment creditor taxed on partnership income?
- Challenge to tax assessment based on IRS aggregate-tip reporting.
- Capital asset deemed-sale election available until Oct. 15, 2002.
- Use of cash method by small businesses: notice 2001-76 introduced new rules to simplify use of the cash method for qualifying small businesses with average gross receipts of $10 million or less.
- Use of the installment method in liquidations.
- Post-EGTRRA life insurance planning: the Economic Growth and Tax Relief Reconciliation Act of 2001 promises repeal of the estate tax in 2010, but will it ever come to pass?
- Evaluating tax education: a survey of new hires.
- Applying for a fiscal year under Sec. 444 when an S election is made.
- Merger of pension plan into profit-sharing plan is not partial termination.