Vol. 33 No. 3, March 2002
Index
- Adherence to utility regulations is an accounting method.
- Alacare emphasizes periodic review of corporate policy on expensing of capital items.
- Is property reclassification under MACRS an accounting-method change?
- Federal Circuit invalidates duplicated-loss factor of loss-disallowance Regs.
- IRS ruling interprets reorganization definition.
- Transfers of NQSOs and deferred compensation.
- IRS issues intermediate-sanctions regulations.
- Partnering nonprofit, tax-exempt entities with for-profit entities: Ninth Circuit's decision in Redlands.
- International grantmaking withholding requirements.
- FSA forgoes conventional wisdom in characterizing a remarketing payment under a callable/puttable bond.
- Eleventh Circuit reverses TC decision in UPS.
- Rev. Proc. 2001-43 clarifies treatment of a grant of substantially nonvested partnership profits interest.
- Notice 2001-45 attacks basis-increase transactions as tax shelters.
- Sec. 338(h) (10) checklist.
- R&E Prop. Regs. ease eligibility.
- Current corporate income tax developments.
- The new face of tax outsourcing.
- AMT tax trap avoidance.
- IRS guidance on failed Roth IRA conversion.
- IRS discusses documents on change in marital status.