toc

Home Online Publications Online Issues TTA Home Table of Contents
	Table of Contents March 2004

Asterisks indicate items in the Tax Clinic department.

Employee Benefits & Pensions
	*	IRS Audit Initiative Targets Executive Compensation

Estates, Trusts & Gifts
		The Phaseout of the Federal State Death Tax Credit (Part II) by Howard Godfrey

Excise Taxes
	*	Treaty-Based Excise Tax Exemptions

Exempt Organizations
	*	Healthcare Nonprofits Effective Control over Partnership Will Determine Exempt Status

Expenses
		Documenting Charitable Deductions

Foreign Income & Taxpayers
	*	Final Check-the-Box Rules Terminate Certain Grandfathered Status
	*	Increased Scrutiny of NRA Withholding for Sec. 1441 Compliance
	*	Reporting Interests in Foreign Bank and Financial Accounts
	*	Treaty Bars Attribution of Capital to U.K. Banks U.S. Branch

Gross Income
		Contingent Attorneys Fees
		Courier Can Compute Mileage Allowance on Same Basis as Compensation
		Second Circuit Includes Contingent Fee Award in Clients Income

Individuals
		Noncustodial Dependency Exemption
		Federal Income Tax Liability as a Percentage of AGI (Chart)
		IRS Further Clarifies Innocent Spouse Equitable Relief
		Planning Liquidation of Investments in Retirement by Philip R. Fink
		Separate Liability Requirements Must be Met Prior to Spouses Death

Interest Income & Expense
		Private Annuity Not Subject To OID Provisions

Partners & Partnerships
	*	Prop. Regs. on Partnerships Assumption of Partners Liabilities
		Partnership Retirement Payments Satisfy SE Tax Exemption

Practice Management
		Tax Planning for Dividends and Capital Gains

Procedure & Administration
		EFTPS
		HSA Reporting

State & Local Taxes
		Current Corporate Income Tax Developments (Part I) by Karen J. Boucher and Shona Ponda

Reader Survey