Vol. 34 No. 7, July 2003
Index
- Egg donation costs.
- HR 285.
- Innocent spouse.
- Mark-to-market for securities dealers.
- Safe-harbor method to determine market value of motor vehicle cores.
- TAM addresses SAB 101 Revenue Recognition issues.
- Charitable contributions of patents.
- Cancellation of accrued, but unpaid, interest on intercorporate debt.
- Technical inconsistencies in the investment company provisions.
- Treating rotable spare parts as depreciable assets.
- Deductions for bonus arrangements.
- Customs duty considerations.
- Professor's receipt of royalties treated as capital gains.
- Avoiding accuracy-related penalties under Rev. Proc. 94-69.
- IRS updates late-election procedures.
- Purchasing, leasing and developing software.
- Accountable plans, reimbursements and per-diem allowances.
- Inflation-indexed debt instruments.
- Taxation of older adults.
- Recovering litigation and administrative costs.
- EIC verification initiative.
- Tax shelter transactions: to amend or not to amend?
- The many faces of dispute resolution.
- Planning for an installment sale involving depreciation recapture.
- Trust's material participation not limited to trustee's activity.
- Late information returns do not preclude employee classification relief.
- Revised procedures for relief from late S elections.