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	Table of Contents June 2003

Asterisks indicate items in the Tax Clinic department.

Accounting Methods & Periods
	*	IRS Guidance on the Nonaccrual Experience Method of Accounting
	*	Proposed Rev. Proc. on Advance Payments Clears Up Ambiguities

Bankruptcy & Insolvency
	*	Tax Court Can Interpret Bankruptcy Discharge Order

Corporations & Shareholders
	*	Letter Rulings Flirt with Limits of Liquidation-Reincorporation Doctrine
	*	Ruling Sheds Light on Preferred-Stock Definition
	*	Variations on a D Reorganization Theme
		Separating Personal and Business Goodwill by Darrell V. Arne and James R. Hamill

Expenses
	*	Tax Implications on the Financial Accounting Treatment of Cooperative Advertising Reimbursements

Foreign Income & Taxpayers
	*	Applying the Indirect Ownership Rules to PFICs
	*	Congresss End Game of Catching Wealthy Expatriators
	*	PFIC/CFC Overlap: Not Out of the Woods Yet

Gross Income
	*	New Guidance for Vendors Income Recognition
	*	Ninth Circuit Reverses Tax Court on Timing of DOI Income

Individuals
		Medicaid Eligibility Rules (Part II) by Terry W. Knoepfle
		Creating a FLP to Place a Barrier between Business and Personal Assets

Legislation
		HR 22

Miscellaneous
		On the Bookshelf

Partners & Partnerships
	*	CCAs Address Partnership Transactions
	*	Prop. Regs. Issued on Noncompensatory Partnership Options

Practice Management
		Knowledge Sharing Is a Change-Management Exercise

Practice & Procedures
		OVCI
		Tax Shelter Final Regs. by Dan L. Mendelson and Jim Emilian

Procedure & Administration
		Tax-Accrual Workpapers
		Tax Shelters
		Nonrequesting Spouse May Seek Administrative Appeal of Innocent Spouse Relief
		Timely Estimated Tax Payments Can Be Based on Late-Filed Returns

State & Local Taxes
		Streamlined Sales Tax: Accomplishments and Outlook

Reader Survey
Subject Index