Vol. 32 No. 6, June 2001
Index
- General Explanation of Tax Legislation Enacted in the 106th Congress
- Streamlined sales tax project.
- Amending returns after reinstatement of installment method for accrual-basis taxpayers.
- Prop. regs. on mid-contract change in taxpayer under long-term contract method.
- Rev. proc. simplifies LIFO method for used-vehicle dealers.
- Acquisition of holding company assets by less-than-80 percent-owned subsidiary should satisfy COBE requirement.
- Final sec. 338 regs. on solely-for-voting-stock requirement.
- Courts reject IRS's "one-claim" rule for sec. 34 fuel tax credits.
- Application of two-percent floor on itemized deductions to trusts and estates.
- Deductibility of towboat periodic maintenance costs.
- Environmental remediation expenditures are capitalizable to contaminated property.
- Foreign national tax planning to avoid PFIC trap.
- Community Renewal Tax Relief Act's incentives for investors: form over substance?
- LLC member not limited partner sec. 469 purposes.
- Interplay of SOLs raised in TEFRA case.
- IRS acquiesces in cooperative decision.
- California insurance company DRD provision ruled unconstitutional.
- Tennessee court rules that AOL does not have nexus in the state.
- Voluntary registration or voluntary waiver of constitutional protection?
- Effectively using the annual gift tax exclusion.
- Depreciation of like-kind exchange property after Notice 2000-4.
- "Mining" client data: taxpayer privacy issues.
- Update on taxation of LLCs, LLPs and their owners.
- Requesting a revocation of a partnership election under sec. 754 when it becomes disadvantageous to the partners and the partnership.
- Individuals may not deduct fees for credit cards used to pay personal income tax.
- Employment taxes assessed in SMLLC's name and EIN were valid assessments against company's sole owner.