Vol. 34 No. 7, July 2003

Index

• Egg donation costs.
• HR 285.
• Innocent spouse.
• Mark-to-market for securities dealers.
• Safe-harbor method to determine market value of motor vehicle cores.
• TAM addresses SAB 101 Revenue Recognition issues.
• Charitable contributions of patents.
• Cancellation of accrued, but unpaid, interest on intercorporate debt.
• Technical inconsistencies in the investment company provisions.
• Treating rotable spare parts as depreciable assets.
• Deductions for bonus arrangements.
• Customs duty considerations.
• Professor's receipt of royalties treated as capital gains.
• Avoiding accuracy-related penalties under Rev. Proc. 94-69.
• IRS updates late-election procedures.
• Purchasing, leasing and developing software.
• Accountable plans, reimbursements and per-diem allowances.
• Inflation-indexed debt instruments.
• Taxation of older adults.
• Recovering litigation and administrative costs.
• EIC verification initiative.
• Tax shelter transactions: to amend or not to amend?
• The many faces of dispute resolution.
• Planning for an installment sale involving depreciation recapture.
• Trust's material participation not limited to trustee's activity.
• Late information returns do not preclude employee classification relief.
• Revised procedures for relief from late S elections.