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Table of Contents
 April 2005
(*) Asterisks indicate items in the Tax Clinic department.
 
Corporations & Shareholders
    Schedule M-3
  * Stock Transfer to Creditors Generated Deductions
 
Employee Benefits & Pensions
  * Final Guidance on the Tax Treatment of NQSOs and Deferred-Compensation Rights Transferred in Divorce
 
Estates, Trusts & Gifts
  * Beware the GST Tax When Preparing Gift Tax Returns
  * IRS Approves Donor-Managed Investment Account Technique
  * Vow of Poverty Was Not a Disclaimer
 
Foreign Income & Taxpayers
    Death of an Expatriate
    Forms of Overseas Operations (Part II) by Paul C. Lau and Michael G. Shum
     
Gains & Losses
    Related-Party Like-Kind Exchanges
    Like-Kind ExchangesCommon Problems and Solutions by Robert A. Briskin
 
Gross Income
  *

Pro-Taxpayer Decision on Claim-of-Right Relief

     
Partners & Partnerships
    Partnership Elections Grid
 
Personal Financial Planning
   

Marketing ElderCare/PrimePlus Services

     
Practice & Procedures
    AJCA Penalties for Noncompliance with Reportable Transaction Regs.
    PFA ProgramAn Increasingly Useful Tool for Taxpayers
     
Procedure & Administration
    Appeals Settlement Guidelines on CARDS Transactions
    IRS Guidance on Reportable Transaction Disclosure Penalties
    IRS Guidance on Reportable Transaction Understatement Penalties
    Penalty Suspension Period for Amended Returns
     
S Corporations
  * Placing an S Corporation on the Cash Basis for Certain Expenses Paid to Shareholders
     
State & Local Taxes
    Permanent Sales Tax Deduction?
    Current Corporate Income Tax Developments (Part II) by Karen J. Boucher, Jason Clegg and Shona Ponda
 
Reader Survey

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2005 AICPA