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Table of Contents
April 2001
Asterisks indicate items in the Tax Clinic department.
 
Clarification
     
Accounting Methods & Periods
  * Choice of Accounting Method for Manufacturers
     
Consolidated Returns
    Clarification on Use of Sec. 381(c)(1)(B) in Tax-Free Acquisition by a Consolidated Group
     
Corporations & Shareholders
    New Schedule N
    Use of Installment Method
     
Credits Against Tax
  * Low-Income Housing Credit Update
 
Employee Benefits & Pensions
  * Employers May Provide IRA Rollover as Default Option for Small Plan Balances
  * IRS Revising Rules for Split-Dollar Insurance
  * Premiums and Benefits for Qualified Long-Term Care Insurance Policies
     
Estates, Trusts & Gifts
  * Noncompetition Payments Are Taxable to Donor of CRUT
  * Passing the Family Residence to One's Spouse or Children after Death—Should Transfer Be Directly or in Trust?
     
Exempt Organizations
    Exempt Organization Websites
     
Foreign Income & Taxpayers
  * New Rev. Proc. Clarifies Procedures for Obtaining Withholding Certificates for Real Property Sales to Foreign Persons
    Tax Planning for Expatriates, by AICPA International Taxation Technical Resource Panel
     
Gains & Losses
  * ISO Exercise Involving Stock Swap Requires Complex Recordkeeping
  * Potential Income Deferral on the Exercise of Nonqualified Options
     
Gross Income
    Reimbursements to Employees for Parking at Nontemporary Work Locations Are Excludible from Wages
     
Individuals
    Innocent Spouse and Domestic Violence
    ISOs and the AMT, by Mark R. Topolski, Joseph M. Aleshire and Cindie S. Rosenzweig
     
Partners & Partnerships
  * K-1 Compliance Update
  * Partnership Mergers and Divisions
  * Transfers of Partnership Interests and Related Basis Adjustments Require Increased Partnership Reporting
     
Personal Financial Planning
    Tax-Aware Investing
     
Practice & Procedures
    Offers in Compromise: "Doubt as to Collectibility"
    Tax Court Flexes Its Muscles--Imposes Sanctions and Issues a Warning
    Withholdings on Aliens by Educational Institutions
    Latest Developments in Information Reporting
     
Procedure & Administration
    Improved IRS Website
    "Homemade" Income Tax Forms May Constitute Valid Returns
     
S Corporations
    Deducting Suspended Losses on Disposition of S Stock
     
State & Local Taxes
    Current Corporate Income Tax Developments (Part II), by Karen J. Boucher
     
Reader Survey

 

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2001 AICPA