Vol. 33 No. 9, September 2002
Index
- Innocent spouse relief.
- Offers in compromise.
- Survey on international tax treaties.
- Automatic tax-year-change procedures modified for C corporations.
- New rules on accounting-period changes for partnerships and S corporations.
- Revised Temp. Regs. may ease anti-Morris Trust rule effects.
- A new look at profit-sharing plans in 2002.
- Special estimated tax exceptions for trusts and beneficiaries.
- Corporate sponsorship regulations finalized.
- Statistical sampling may create opportunity for M&E analysis.
- Wasting assets do not generate BIG under Sec. 382.
- Deducting interest owing to a related foreign person.
- Grouping activities as an AEU.
- New ESBT rules receive mixed reviews.
- Recapture of LIFO reserve.
- S corporation suspended losses allowed against C corporation basis following merger..
- Sales and use tax reverse audits: what to expect.
- Use of 80/20 companies.
- Use of the installment method in liquidations.
- How to have a successful e-filing experience.
- Under the watchful eye of state tax administrators: the business-purpose doctrine.
- Providing employees with a nontaxable discount on goods.
- Brother can claim EITC for younger siblings.
- S corporation holding company was not required to recapture share of LIFO reserves.