Vol. 34 No. 9, September 2003
Index
- Deemed IRAs in qualified plans.
- EFTPS upgrade.
- Abusive SESOPs.
- Serving elderly clients.
- "Green" charitable contributions.
- Contract research and the R&D credit.
- Depreciation method changes.
- Plan distributions from SESOPs.
- The retirement alternative: Sec. 412(i) plans.
- "Wait and see" GST tax planning.
- IRS to concede capitalization of loan origination costs under prop. regs.
- Applying the SE tax rules to LLC members.
- Amending a partnership return.
- Avoiding S corporation tax on investment income.
- Use tax automation - the new tax frontier.
- Voluntary disclosure: minimizing preexisting state tax liabilities.
- Addendum.
- S corporation elections guide.
- JGTRRA cuts rates, increases some deductions and credits.
- Significant recent developments in estate planning.
- Tax and pension claims in bankruptcy.
- AICPA online tax resources.
- State laws and legislation disallowing certain intercompany expenses.
- Using a qualified EAP.
- Club Tax Book.
- Federal Income Taxation of Individuals, 3d ed.
- J.K. Lasser's Year-Round Tax Strategies: 2003.
- Mergers, Acquisition, and Corporate Restructurings, 3d ed.
- S Corporations: Tax Practice and Analysis, 2d ed.
- Bankruptcy professional fees are not SLLs for carryback purposes.
- Taxpayers have until Dec. 31, 2003 to elect out of mid-quarter convention for 2001.