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Table of Contents
February 2001
Asterisks indicate items in the Tax Clinic department.
 
Correction
     
Accounting Methods & Periods
    Update on Use of Cash Method
     
Corporations & Shareholders
    Overpaid AMT?
  * COBE in Statutory Mergers
     
Estates, Trusts & Gifts
    Top 10 Estate Planning Strategies (Part II), by Evelyn M. Capassakis
    Income Tax Issues for Estates (Part II), by David Keene
 
Expenses
  * IRS Allows Same-Year Deduction for ISO 9000 Costs
     
Foreign Income & Taxpayers
  * Canadian Residents Residing in the U.S. Were Liable for Canadian Tax
  * Prop. Regs. on the Domestication of Foreign Corporations
  * Small Business Market-Share Strategies and Transfer-Pricing Certainty
     
Gains & Losses
  * How to Use a Life Insurance Wrapper to Minimize Taxes on Securities Investments
    Corporation Was Not Entitled to Abandonment Loss, as There Was No Qualifying Recognition Event
     
Gross Income
  * What Is Reasonable Compensation?
    Up-Front Payments to New Stockbrokers Were Compensation, Even If Required to Be Repaid
     
Individuals
    2001 Inflation Adjustments (chart)
  * Should Elderly Clients Always Defer Income Taxes?
    Measuring a Taxpayer's Vulnerability to the AMT, by Stephen Jolly, Jack Cathey and Howard Godfrey
     
Partners & Partnerships
    Determining and Analyzing the Partnership Tax Year of Least Aggregate Deferral
     
Practice & Procedures
    TEC Initiatives
     
Procedure & Administration
    Penalty Reduction
    Tax Deposit Rules
  * Worker Classification and Employment Taxes
     
S Corporations
  * Advances from Related Corporation Give Basis to S Shareholder
     
State & Local Taxes
  * C&I Programs Increase Development Project Feasibility
  * Internet Taxation Issues Remain Unanswered
     
Tax Education
    AICPA Core Competencies in Tax Curriculum
     
Reader Survey

 

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2001 AICPA