Vol. 35 No. 5, May 2004
Index
- Partnership tax deficiency.
- Disabled access credit.
- Intangibles capitalization.
- Distributions causing a stock value increase met business purpose requirement.
- DOL correction and compliance programs.
- Executive compensation compliance initiative.
- No gain deferral on stock sale to ESOP.
- To ESOP or not to ESOP?
- Is endowment investment income subject to UBIT?
- Capitalization of environmental cleanup costs.
- Understanding the tax effects of REIT investments.
- Neighbors' hostility allowed reduced exclusion on residence sale gain.
- S shareholder loan basis.
- Illinois' "wheel of unity" doctrine.
- Renewed focus on S Corp. officer compensation.
- The marriage penalty after the JGTRRA.
- A guide to foreign corporation.
- Limits on individuals' charitable deductions.
- TEC initiatives.
- How does the Tax Section's strategic plan affect tax education?
- Avoiding locked-in installment gain on a predeath stock redemption.
- Working business owner was a plan participant for ERISA purposes.
- Prevailing taxpayer entitled to enhanced fee award.
- Tax Court had no jurisdiction over nonrequesting spouse's petition.
- Service to update guidance on student FICA exception.