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Table of Contents
 February 2004
Asterisks indicate items in the Tax Clinic department.
 

Bankruptcy & Insolvency
    IRS Explains Effect of  Bankruptcy on Assessment SOL
 
Corporations & Shareholders
  * Controlled Corporations Sale of Warrants to Subsidiary Was Not a Bargain Sale

Depreciation
  * Post-JGTRRA Racehorse Ownership
     

Estates, Trusts & Gifts
  * Certain Gifts with Adjustment Clauses May Not Produce Desired Tax Results
  * Discounting FLP Interests
    Trusts, Investment Advisory Fees and the 2% Floor
    The Phaseout of the Federal State Death Tax Credit (Part I) by Howard Godfrey
    IRA Subdivided into Trusts for Each Beneficiary Satisfied RMD Rules

 

Exempt Organizations
  * IRS Asserts Commerciality Doctrine
     
Expenses
  * Deduct or Capitalize Aircraft Engine Maintenance Costs?
  * New Regs. on Contested Liability Trusts
     

Foreign Income & Taxpayers
  * The QSF Regs.a Double-Edged Sword
     

Gains & Losses
  Casualty Loss Allowed for Water Damage from Washing Machine
     

Individuals
    HSAs
  * Are Tax Indemnity Payments to an Ex-Spouse Taxable?
    Tax Planning for the Sale of a Principal Residence (Part II) by Steven Dilley
    Property Settlement Payment Not Deductible Alimony
     
Partners & Partnerships
    Avoiding At-Risk Limits in Real Estate Activities
    Current Developments by Hughlene A. Burton
    Beginning of SOL on Assessments for Nonpartnership Items
     
Practice & Procedures
    TEC Initiatives
     
Procedure & Administration
    ITIN Program Revisions
    Business Electronic Filing
  * The Unexpected Costs of Household Employees
     
S Corporations
  * Different Redemption Rights Did Not Create Second Class of Stock
     
State & Local Taxes
  * State Taxation of Professional Athletes and Entertainers
Tax Education
    Useful Websites and Internet Assignments
     
Reader Survey

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2004 AICPA