Vol. 34 No. 5, May 2003
Index
- E-filing employment taxes.
- IRS mailing addresses.
- 2002 Data Book.
- Partner's basis.
- Unlawful collection actions.
- Expansion vs. acquisition of an active trade or business for sec. 355 purposes.
- Temp. Regs. on mergers involving disregarded entities.
- The future of the R&D credit.
- Combining a "safe harbor" sec. 401(k) plan with a new comparability defined contribution plan.
- Pre-tax health insurance "reimbursements/loans" are taxable.
- The revocable, irrevocable life insurance trust. .
- IRS targets excess-benefit transactions.
- Political organization reporting and disclosure after HR 5596.
- Prop. Regs. may resolve many, but not all, INDOPCO issues.
- Sale of U.S. partnership interest by a foreign person.
- Final and temp. sec. 121 regs. on gain exclusion.
- IRS issues final regs. on marital-related stock redemptions.
- Accrual of tax refunds.
- Coverdell ESAs: a viable alternative to qualified tuition plans.
- IRS's current position on FLPs.
- LLCs and the sec. 465 at-risk rules with DROs.
- Internet transactions and PE issues.
- Medicaid eligibility rules.
- Buy-sell agreements: an invaluable tool.
- TEC initiatives.
- Using technology to teach nontraditional students.
- S corporation's treatment of employee-shareholder fringe benefits.
- IRS consent not required for property classification change.
- Qualified annuity can be based on two lives .
- Asbestos expenses are currently deductible.
- Loss transactions exempt from tax shelter disclosure rules.
- Unpaid president of nonprofit organization was not responsible person.