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	Table of Contents April 2004

Asterisks indicate items in the Tax Clinic department.

Accounting Methods & Periods
	*	Change in Depreciable Life Is Accounting-Method Change
	*	Increased Cashflow for Real Estate Owners

Corporations & Shareholders
		Business Purpose Requirement
	*	Sec. 355s Expansion Exception Extended
		Tax Planning after AMT Reform by John O. Everett, Stewart Karlinsky and Cherie J. ONeil

Employee Benefits & Pensions
		Abusive Life Insurance in Retirement Plans
	*	Plan Loan Final Regs. Ease Some Restrictions
		Timing Restrictions Do Not Apply to Distributions of Rollover Contributions

Estates, Trusts & Gifts
	*	IRS Curbs Use of Crummey Powers

Exempt Organizations
	*	Form 990: More than Just a Tax Return
	*	Qualifying for the Reduced Rate on NII

Expenses
	*	Final Regs. on Capitalization of Intangibles
	*	S Corp. Can Deduct Cost of Private Jet Use
		Environmental Remediation Costs Ineligible for Claim-of-Right Treatment

Individuals
	*	Unmarried Parents Could Waive Child Exemption
		Taxation of Damages from Securities Lawsuits by LeAnn Luna, James K. Smith and Randall K. Hanson

LLCs & LLPs
	*	When Is LLC Income SE Earnings?

Partners & Partnerships
	*	Partnerships Like-Kind Exchange Dilemma?
	*	Revisiting Sec. 704(c)

Personal Financial Planning
		Extracting Value from Closely Held Corporations

Practice & Procedures
		IRS Announces a Breakthrough Plan
		ITIN Application Changes
		Procedures for Obtaining Return Copies and Information
		Some Contested Liability Trusts Now Listed Transactions

S Corporations
		Structuring Corporate Payments to Shareholder-Employees to Avoid a Second Class of Stock
		SESOP May Repurchase Stock Distributed in IRA Rollover

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

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