Vol. 35 No. 2, February 2004
Index
- HSAs.
- Business electronic filing.
- ITIN program revisions.
- Controlled corporation's sale of warrants to subsidiary was not a bargain sale.
- Post-JGTRRA racehorse ownership.
- Certain gifts with adjustment clauses may not produce desired tax results.
- Discounting FLP interests.
- Deduct or capitalize aircraft engine maintenance costs?
- IRS asserts commerciality doctrine.
- New regs. on contested liability trusts.
- The QSF regs. - a double-edged sword.
- Are tax indemnity payments to an ex-spouse taxable?
- The unexpected costs of household employees.
- Different redemption rights did not create second class of stock.
- State taxation of professional athletes and entertainers.
- Trusts, investment advisory fees and the 2% floor.
- Tax planning for the sale of a principal residence.
- The phaseout of the federal state death tax credit.
- Current developments.
- TEC initiatives.
- Useful websites and Internet assignments.
- Avoiding at-risk limits in real estate activities.
- IRS explains effect of bankruptcy on assessment SOL.
- IRA subdivided into trusts for each beneficiary satisfied RMD rules.
- Casualty loss allowed for water damage from washing machine.
- Property settlement payment not deductible alimony.
- Beginning of SOL on assessments for nonpartnership items.