Vol. 31 No. 10, October 2000
Index
- Alternative date.
- Sole shareholder's legal expenses.
- Food and beverage deduction.
- Gift tax return disclosure.
- Cash method now available to small businesses with inventory.
- Complying with the ADA can provide tax benefits.
- Targeted jobs tax credit settlement offer.
- Allocating gain in an FLP.
- State law disclaimers: always effective for federal tax purposes?
- Lobbying expense pitfalls for exempt organizations.
- Political organizations and the new disclosure requirements.
- Is local travel a deductible business expense?
- Website development--how to account for set-up, installation and maintenance costs.
- Future of export tax benefits.
- Basis in replacement property from like-kind exchanges.
- Contingent attorneys' fees.
- Housing allowances: expanded benefits and planning opportunities.
- Qualified state tuition programs--sec. 529 plans.
- At-risk rules and LLCs.
- When is a rental property not a rental property?
- Alaska Community Property Act.
- ISC tax issues.
- Final regs. clarify passthroughs, distributions and basis adjustments.
- Securities trader reporting requirements.
- Current Developments (Part 1).
- Update on investment advisers regulation: the proposed IARD and compliance issues.
- Correction.
- Change of accounting method for small taxpayers with inventory under rev. proc. 2000-22.
- Large Business Examination Program.
- Statutory requirements for dependency exemptions must be met fully.
- Refund claim is timely, even though return was filed late.
- Avoiding POA Problems with the IRS.
- Negotiating installment agreements with the IRS Collection Division.
- Converting a general partnership interest into a limited partnership interest tax-free.
- Paving contractor was not required to use accrual method.
- Payments to nonqualified trust that replaced terminated pension plans were not exempt from employment taxes.
- Extension of assessment period for certain foreign transfers applies only to required information, not entire return.
- Ex-spouse was entitled to intervene in "innocent spouse" suit.