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Table of Contents
 February 2005
(*) Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
    FASB Proposed Guidance on the AJCA (Box)
 
Corporations & Shareholders
  * Is It Still the Alternative Minimum Tax?
 
Depreciation
  * Company Planes: The AJCA Extends Bonus Depreciation, but Grounds Sutherland Lumber
 
Employee Benefits & Pensions
  * Nonqualified Deferred Compensation Plans: New Rules under the AJCA
    HRAs for Former Employees
     
Estates, Trusts & Gifts
    GST: Predeceased Parent Rule and Deemed Allocation Prop. Regs.
 
Foreign Income & Taxpayers
  *

FTC Baskets Reduced to Two
  * Interest Expense Allocation and Apportionment Options for FTC Calculations
  * New Repatriation Dividend Deduction
  * Supercharged FTCs
     
Individuals
    2005 Inflation Adjustments (Chart)
  * Clergy Housing Allowances: IRS Loses Battle, Wins War
    Tax Benefits for Military Personnel
    Significant Individual Provisions of the AJCA by Martin Nissenbaum
    WFTRAs Individual Income Tax Provisions by Ellen D. Cook
and Nathan Oestreich
 
Legislation
   

Extended Moratorium on Internet Taxes
     
Partners & Partnerships
    Current Developments by Hughlene A. Burton
    Corporate Contributions to Partnerships Owned by Shareholders
     
Practice & Procedures
    TEC Initiatives
     
Procedure & Administration
  * New Reportable Transaction Guidance
    IRS Releases 2004 Guidelines for Adequate Disclosure
     
Real Estate
  * The AJCA Changes Many REIT Rules
     
Tax Education
    Help Wanted: Tax and Accounting Educators
 
Reader Survey

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2005 AICPA