Vol. 34 No. 6, June 2003
Index
- HR 22.
- OVCI.
- Tax shelters.
- Tax-accrual workpapers.
- IRS guidance on the nonaccrual experience method of accounting.
- Proposed rev. proc. on advance payments clears up ambiguities.
- Tax Court can interpret bankruptcy discharge order.
- Letter rulings flirt with limits of liquidation-reincorporation doctrine.
- Ruling sheds light on preferred-stock definition. .
- Variations on a D reorganization theme.
- Tax implications on the financial accounting treatment of cooperative advertising reimbursements.
- Applying the indirect ownership rules to PFICs.
- Congress's end game of catching wealthy expatriators.
- PFIC/CFC overlap: not out of the woods yet.
- New guidance for vendor's income recognition.
- Ninth Circuit reverses Tax Court on timing of DOI income.
- CCAs address partnership transactions.
- Prop. regs. issued on noncompensatory partnership options.
- Tax shelter final regs.
- Separating personal and business goodwill.
- Medicaid eligibility rules. .
- Knowledge sharing is a chance-management exercise.
- Streamlined sales tax: accomplishments and outlook.
- Creating a FLP to place a barrier between business and personal assets.
- IRS Practice and Procedure, rev. 2d ed.
- J.K. Lasser's New Rules for Small Business Taxes.
- Practitioner's Guide to IRS Tax Penalties.
- Taxation of Exempt Organizations.
- The Market Approach to Valuing Businesses.
- Nonrequesting spouse may seek administrative appeal of innocent spouse relief.
- Timely estimated tax payments can be based on late-filed returns.