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Table of Contents
July 2000
Asterisks indicate items in the Tax Clinic department.
 
     
Corporations & Shareholders
    Nonqualified Preferred Stock
  * Sec. 301(e)—Some Unusual Consequences
  * Unwanted Assets in a Stock Sale
    Regs. Sec. 1.1502-20 "Disallowed Loss" Rule Was Valid
     
Credits Against Tax
  * AIRC Opportunities
     
Employee Benefits & Pensions
  * Compensating Employees with Nonemployer Stock Options
  * Consequences of Failing to Provide Suspension-of-Benefits Notice
  * Timing of Deductions for Incentive Compensation
     
Exempt Organizations
  * Sponsorship Prop. Regs. May Increase UBIT Liability
     
Expenses
    Medical Conference Attendance
  * Government Clarified Position on Investigatory Costs
  * IRS Should Allow Expensing of ERP Implementation Costs
  * Long-Term Contract Costs Ruled Capital Expenditures
  * Removal Costs Held Deductible
    Executives' Wages in Merged Corporations Were Not Subject to Sec. 162(m) Limits
     
Foreign Income & Taxpayers
  * AICPA Comments on "Check-the-Box" Prop. Regs
  * Effect of NOL Carryovers on FTC
  * Foreign Taxes May Reduce Stock Option Benefits
  * Redemption Distributions of PTE
  * Sec. 904—Base Difference vs. Timing Difference for Foreign Taxes
     
Gains & Losses
  * Built-in Gains and Items of Income under Sec. 382
    Intrafamily Installment Sales of Nonqualified Stock Options, by James R. Hamill and Roger W. Lusby
 
Individuals
    Innocent Spouse Relief
    Determining Whether a Taxpayer Might Benefit from a Roth IRA Conversion
     
Personal Financial Planning
    Retirement Planning
     
Practice & Procedures
    De Minimis and Working Condition Fringe Benefits Reexamined
    IRS Approves Third-Party Checkbox Initiative
    Corporation Whose Charter Was Suspended Lacks Capacity to File Tax Court Petition
    Exam Team Can Only Obtain Third-Party Tax Information Possessed by Other IRS Sources on a "Need to Know" Basis
     
Procedure & Administration
  * Application of Step-Transaction Doctrine to QSub Elections
  * Current Issues in Information Reporting
  * Unanticipated Tax Consequences under the Conversion Regs.
    Fraudulent Form W-2 Is Not a Fraudulent Return
     
S Corporations
  * Application of Step-Transaction Doctrine to QSub Elections
     
Tax-Exempt Organizations
    Untangling a Sec. 501(c)(7) Club's Web Pages, by Mitchell L. Stump
 
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2000 AICPA