Vol. 34 No. 3, March 2003

Index

• Overpayment SOL.
• Accuracy-related penalty defenses.
• E-Mail subscription services.
• Office of Professional Responsibility.
• Automobile dealers may use replacement-cost method to approximate vehicle-parts inventory cost.
• Applying attribute reduction under Sec. 108(b) in a consolidated group.
• Excess capital losses.
• New Prop. Regs. on bank-deposit interest paid to NRAs.
• Sec. 894 final rules for recharacterizing deductible payments.
• Software royalty source and withholding.
• Favorable Rev. Rul. on contingent convertible bonds.
• Terminating debt instrument hedges.
• Web-based tax resources.
• Tax shelter Temp. Regs.
• Is it wages?
• Current corporate income tax developments.
• SOL on tax refunds.
• Alimony recapture.
• Clarification.
• CCH Retirement Planning Guide, 2d ed.
• PricewaterhouseCoopers Guide to Charitable Giving.
• Rattiner's Financial Planner's Bible.
• Real Estate Taxation: A Practitioner's Guide.
• Strategic Corporate Tax Planning.
• Customer disputes and accrual of income.
• Interest capitalization issues under Sec. 263A(f).
• Tax shelter lacked nontax business purpose.
• Worker classification of delivery person .