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

Asterisks indicate items in the Tax Clinic department.

Accounting Methods & Periods
	*	Guidance on Accounting Method Changes for Intangibles

Bankruptcy & Insolvency
		Bankruptcy and OICs

Charitable Contributions
		Limits on Individuals Charitable Deductions (Part II) by Kent Swift

Corporations & Shareholders
		Post-JGTRRA Dividend Planning by Danny A. Pannese and Paul N. Iannone

Credits Against Tax
	*	Affect of Research Credit Final Regs. on Documentation

Depreciation
	*	Practical Application of the New MACRS Depreciation Regs.

Employee Benefits & Pensions
	*	Rev. Rul. Permits Allocation of Expenses to Former Employees
		Safe Harbor Excludes HSAs from ERISA

Estates, Trusts & Gifts
		Divorce/Estate Planning Trust
		FLP Administration Issues
		Administrative Expense Deduction for Interest on Inheritance

Expenses
	*	Final Regs. on Capitalizing Transaction Costs
	*	Settlement Payment Held Deductible under Sec. 162(a)

Foreign Income & Taxpayers
	*	PFIC Deferred Tax Amount: Timing Is Everything
		A Guide to Foreign Corporation E&P (Part II) by Paul C. Lau and Sandra Soltis

Gains & Losses
		Service Intends to Disallow Theft Loss Deductions for Declining Stock Prices

Gross Income
	*	Debt Reduction Is Not a Purchase Price Reduction

Partners & Partnerships
		Tax Planning Using Partnership Divisions

Practice Management
		Ethics in Tax Practice

Procedure & Administration
		Disregarded Entities and Tax Liabilities

State & Local Taxes
	*	Louisiana Nexus Development
	*	NY Administrative Ruling Addresses Numerous Apportionment Issues
	*	NYC Ruling Upholds Royalty Deductions
		State Tax Amnesty Programs: The Advantages and Disadvantages

Subject Index
Reader Survey