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Table of Contents
February 2002
Asterisks indicate items in the Tax Clinic department.
Accounting Methods & Periods
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Automatic Change to Cash Method
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Simplified LIFO Can Ease Compliance, Boost Tax Savings
Corporations & Shareholders
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Certain Mergers Involving Disregarded Entities Qualify as A Reorganizations
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Substantially Disproportionate Redemptions
Credits Against Tax
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Benefiting from the R&E Credit
Employee Benefits & Pensions
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Calculating IRA Distributions
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Recent IRS Ruling Could Reduce Tax on Deferred Compensation and Unexercised Options
Navigating the Maze of the Required Minimum Distribution Rules,
by Richard P. Weber and Steven C. Dilley
Expenses
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15-Year Amortization for Covenant Payment in Connection with Redemption
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When Do Capital Expenditures Qualify as Deductible Medical Expenses?
IRS Discusses Amount Deductible for Use of Private Plane
Foreign Income & Taxpayers
Most Important Future International Tax Issues (chart)
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Foreign Corporation's Interest Subject to Withholding under Step-Transaction Doctrine
Gross Income
Employer Reimbursements to Employees for Salary-Reduction Amounts Used to Pay Health Insurance Premiums Were Not Excludible
Individuals
Patriot Bonds
Partners & Partnerships
Current Developments,
by Hughlene Burton
Planning for the Allocation of Cash-basis Items to Partners Whose Partnership Interests Change during the Tax Year
Practice & Procedures
TEC Initiatives
Procedure & Administration
Independent Contractor vs. Employee
Package X
Credit/Debit Card Tax Payments
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Adequate Disclosure Avoids Sec. 6662 Penalty
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Tax Options to Relieve a Dried-up Cashflow
IRS Guidance on Gramm-Leach-Bliley Act and Return Preparers
Unsigned Joint Return Was Not Valid; 10th Cir. Reverses Own Decision and Affirms Tax Court
S Corporations
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S Shareholder Loans: Potential Tax Trap
Special Industries
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Mining Operations: The Receding-Face Doctrine
Tax Education
Changes in the Learning Environment of Tax Education
Tax Policy
The AICPA's 10 Guiding Principles,
by Annette Nellen
Reader Survey
2002 AICPA
