Vol. 34 No. 4, April 2003
Index
- AICPA recommends changes to mutual fund regs.
- Expatriate tax.
- AICPA comments on simplifying employer-provided retirement plan rules.
- Report of Investigation of Enron Corporation and Related Entities Regarding Federal Tax and Compensation Issues, and Policy Recommendations.
- Reporting foreign bank account information.
- Merger of target into acquiring corporation's SMLLC is an A reorganization.
- PSCs--beware of unreasonable compensation.
- Inadequate disclosure of gifts of closely held business interests.
- Sec. 2036 and FLPs.
- Eighth Circuit reverses Tax Court on burden of proof. .
- Personal guaranty does not preclude gain recognition on transferred liabilities.
- IRS audit initiatives.
- ESOP ownership of S corporations: good use or bad abuse?
- Ninth Circuit overturns earlier holding on refund limits.
- Massachusetts uses LLP structure to avoid MBT problems.
- Buy-sell agreements--an invaluable tool.
- Sourcing income from Internet transactions.
- Income averaging for farmers.
- Current corporate income tax developments.
- FLP issues and opportunities.
- Amnesty for offshore tax evaders.
- The high cost of subsidized eating facilities and employees eating in.
- The new look of IRS appeals.
- IRS resumes K-1 matching program.
- Identifying tax opportunities on stock received from an estate.
- Clarification.
- Surviving spouse can roll over IRA proceeds received from trust.
- Expense-reporting programs with electronic credit card receipts.
- Contingency fees paid directly to attorney are excludible.
- Employee settlements subject to employment tax.
- Joint return required for equitable innocent spouse relief.