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	Table of Contents February 2003

Asterisks indicate items in the Tax Clinic department.

Accounting Methods & Periods
	*	IRS Eases Change to Simplified UNICAP Rules

Credits Against Tax
		Hiring Disabled Workers

Depreciation
	*	What Is the Character of Pre-Sec. 197 Goodwill?

Estates, Trusts & Gifts
		IRA Valuation
		Qualified Decedents Estate Tax
	*	A FLP Tax-Saving Strategy

Exempt Organizations
	*	IRS Approves Car-Donation Program

Expenses
	*	Ninth Circuit Provides Guidance on Expense vs. Capitalize
		Employer Contribution to Strike Fund Is Capital Expenditure
		Transaction Not Abandoned

Foreign Income & Taxpayers
	*	Corporate Related Parties for Reporting Purposes
	*	Tax Trap for Second-Time U.S. Residents

Gains & Losses
		Deferred LKEs
	*	Use of a QI in Sec. 1031 LKEs
	*	CERTs and NOL Limits

Gross Income
	*	Golf Membership Fees Are Refundable Deposits
		Hourly Per-Diem Allowance Is a Question of Fact

Partners & Partnerships
		Taxpayer Alert: IRS Policy Change Threatens Certain Fiscal-Year Partnerships
		Current Developments, by Hughlene A. Burton
		Amortizing and Deducting Partnership Organization Costs

Practice & Procedures
		Tax Shelter Temp. Regs. (Part I), by Dan L. Mendelson, Nayan Bhikha and Jim Emilian
		Circular 230 Final Regs. (Part II), by John C. Gardner, Barbara J. Eide and Susan L. Willey
		TEC Initiatives

Procedure & Administration
	*	Potential Refund of Payroll Taxes on Severance Pay

S Corporations
	*	IRS Loses SE Tax Challenge

State & Local Taxes
	*	Factor Representation Not Required in Computing PA Capital-Stock Tax
	*	Sherwin-Williams Can Deduct Intercompany Royalties and Interest

Tax Education
		Preparing Students for the New CPA Examination

Reader Survey