Vol. 34 No. 2, February 2003
Index
- Deferred LKEs.
- IRA valuation.
- Hiring disabled workers.
- Qualified decedents' estate tax.
- IRS eases change to simplified UNICAP rules .
- What is the character of Pre-Sec. 197 goodwill? .
- A FLP tax-saving strategy.
- IRS approves car-donation program.
- Ninth Circuit provides guidance on expense vs. capitalize.
- Corporate related parties for reporting purposes.
- Tax trap for second-time U.S. residents.
- CERTs and NOL limits.
- Use of a QI in Sec. 1031 LKEs.
- Golf membership fees are refundable deposits.
- IRS loses SE tax challenge.
- Potential refund of payroll taxes on severance pay.
- Factor representation not required in computing PA capital-stock tax.
- Sherwin-Williams can deduct intercompany royalties and interest.
- Tax shelter temp. regs.
- Circular 230 final Regs.
- Current developments: this article reviews and analyzes recent rulings and decisions that involve partnerships. This discussion covers developments on anti-abuse rules, partnership formation, investment partnerships, elections out of subchapter K, statute of limitations, basis, income allocation and partnership continuation.
- TEC initiatives.
- Preparing students for the new CPA examination.
- Amortizing and deducting partnership organization costs.
- Employer contribution to strike fund is capital expenditure.
- Hourly per-diem allowance is a question of fact.
- Transaction not abandoned.