Vol. 35 No. 1, January 2004
Index
- Exempt organization issues.
- Partnership installment obligations.
- Personal interest nondeductible.
- 2004 inflation adjustments.
- Certain partners and S corp. shareholders can spread income from short tax year.
- Temp. regs. on attribute reduction when a consolidated group member realizes DOI income.
- Deducting acquisition costs incurred by a shareholder, but paid by the corporation.
- Economic benefit from below-market financing can be amortizable asset.
- Foreign corporations qualifying for JGTRRA's reduced dividend rate.
- Prop. regs. on partnership withholding on foreign partners.
- Safe harbors for identifying Sec. 382 RBIG or RBIL.
- Excluding reimbursements from health FSAs for OTC drugs.
- Information-reporting guidance for payments in lieu of dividends.
- Fiscal-year-taxpayer reporting requirements for JGTRRA capital gain changes.
- Failure to satisfy all-events test denies S corp. deductions.
- QSub checklist.
- Tax planning for the sale of a principal residence: final regulations on the principal residence exclusion clarify some issues under sec. 121 and create new tax planning opportunities.
- Temp. regs. limit duplicative stock losses.
- Significant recent developments.
- Post-JGTRRA investment management strategies.
- Joint audit planning process.
- Circular 230 and conflicts of interest.
- IRS guidance on federal tax liens on entireties property after Craft.
- Avoiding the dangers of using liquidation-reincorporation as a planning technique.
- Surviving spouse can roll over retirement plan left to deceased spouse's estate.
- Class action attorney fee award not includible in member's income or subject to withholding.
- IRS releases 2003 guidelines for "adequate disclosure".