Vol. 32 No. 4, April 2001
Index
- Improved IRS website.
- Innocent spouse/domestic violence.
- Use of installment method.
- Choice of accounting method for manufacturers.
- Low-income housing credit update.
- Employers may provide IRA rollover as default option for small plan balances.
- IRS revising rules for split-dollar insurance.
- Premiums and benefits for qualified long-term care insurance policies.
- Noncompetition payments are taxable to donor of CRUT.
- Passing the family residence to one's spouse or children after death: Should transfer be directly or in trust?
- ISO exercise involving stock swap requires complex recordkeeping.
- New rev. proc. clarifies procedures for obtaining withholding certificates for real property sales to foreign persons.
- Potential income deferral on the exercise of nonqualified options.
- K-1 compliance update.
- Partnership mergers and divisions.
- Transfers of partnership interests and related basis adjustments require increased reporting.
- Tax planning for expatriates.
- ISOs and the AMT.
- Current corporate income tax developments.
- Tax-aware investing.
- Offers in compromise: "doubt as to collectibility".
- Tax Court flexes its muscles - imposes sanctions and issues a warning.
- Withholdings on aliens by educational institutions.
- Latest developments in information reporting.
- Clarification on use of sec. 381(c) (1) (b) in tax-free asset acquisition by a consolidated group.
- Deducting suspended losses on disposition of S stock.
- Reimbursements to employees for parking at nontemporary work locations are excludible from wages.
- "Homemade" income tax forms may constitute valid returns.