Vol. 32 No. 1, January 2001
Index
- Undeliverable refunds.
- IRS Did Not Abuse Discretion in Denying Accounting Method Change for Credit Card Fee Income.
- Court Defers Loss Deduction on Redemption of Intercompany Debt.
- IRS Finalizes COI Regs.
- Merger Undertaken to Qualify for S Election Qualifies as F Reorganization.
- DOL investigation highlights risks and rewards of employers' recouping benefit plan costs.
- IRS ruling enhances participation in secs. 403(b) and 457(b) plans.
- Final Regs. on GRAT/GRUT qualified interest determinations.
- Auto manufacturer may not deduct estimated future warranty costs.
- Salary expenses associated with bank acquisition are deductible.
- U.K. tax rules on functional currency significantly liberalized.
- Hotel chain entitled to $22 million in specified loss carrybacks.
- IRS guidance on medical resident FICA refund claims.
- SSAP No. 10 affects insurance companies.
- Top 10 estate planning strategies.
- CRT investment diversification and risk-taking strategies.
- Income tax issues for estates.
- College savings vehicles.
- Disclosure statement filed with return.
- Update on innocent spouse relief.
- Update on new IRS resolution programs.
- Rulings that state taxes are nondischargeable in a bankruptcy proceeding have broad ramifications.
- Incorporating a cash-basis business by transferring accounts receivable and payable to an accrual-basis corporation.
- Validly formed FLP was recognized for estate tax purposes.
- S Corporation holding company had to recapture pro rata share of LIFO reserves.
- Suspended PALs from C years could be deducted in S election year.
- S shareholder's personal guarantee did not allow for increased basis.