Vol. 34 No. 1, January 2003
Index
- Donation to charity's agent.
- OIC user fee.
- 2003 inflation adjustments.
- IRS issues proposed anti-loss-duplication consolidated regs.
- Subsidiary's nonconforming inventory method will not violate group's conformity.
- Prop. Regs. bar use of basis shifting to create artificial losses.
- DOL issues Enron-driven "blackout" rules.
- Ruling revoked on communications tax exemption.
- Trust's payments to S corporation for personal services not act of self-dealing.
- Charging related private foundation for services was not act of self-dealing.
- Rev. Rul. disallows LILO transaction deductions.
- Bank subsidiary's LKE program qualifies under Sec. 1031.
- Put and qualified covered call option on same equity results in straddle treatment.
- Transfer of stock warrants to charity was not an anticipatory assignment of income.
- IRS allows one-time RMD-method change.
- IRS eases late "check-the-box" election procedures.
- Addendum.
- Service identifies "listed transaction" insurance arrangement.
- Circular 230 final regs. .
- IRS National issues meeting update.
- Cascading IRA beneficiaries.
- Significant recent developments.
- Planning in turbulent times: IDITs.
- LMSB realignment.
- OIC final regs. issued.
- Avoiding the AMT depreciation adjustment.
- Reimbursements for prior medical expenses includible in income.
- Court has jurisdiction to review equivalent hearings.
- IRS releases 2002 guidelines for "adequate disclosure".