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Table of Contents
July 2001
Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
  * Termination of Burdensome Lease
 
Consolidated Returns
  * Impact of Off-Code Amendment to Consolidated Return Rules
    CTITF Update
     
Corporations & Shareholders
  * Final Regs. under Secs. 338 and 1060 Reflect Significant Changes
  * Sec. 382 Limit—Special Rule for Controlled Groups
    Merger Qualifies as Tax-Free A Reorganization, Despite Surviving Corporation's Immediate Sale of Assets
     
Employee Benefits & Pensions
  * Deferred Compensation Alternatives to Sec. 457(f)
  * FSA 200107012: New Standard for Deducting Qualified Plan Contributions?
     
Estates, Trusts & Gifts
    Effectively Using the Annual Gift Tax Exclusion (Part II), by John J. Scroggin
    Computing the Charitable Income Tax Deduction for a Single-Life CRAT
    Executor May Not Elect Innocent Spouse Relief on Behalf of Deceased Spouse
    Value of Decedent's Unfinished Residence, Not Completed Value, Was Includible in Gross Estate
 
Exempt Organizations
  * Private Inurement Considerations in Recruiting Physicians at Sec. 501(c)(3) Hospitals
  * Withholding Requirements for Tax-Exempt Organizations Making Foreign Grants
 
Expenses
  * Costs Incurred on Behalf of Clients
     
Foreign Income & Taxpayers
  * CFC Buyer's Sec. 338 Election Deprives Seller of FTCs
  * Reliance on Foreign Postmarks to Establish Timely Filing of U.S. Tax Returns
     
Gains & Losses
  * DOJ Brief Seeks to Limit Sec. 172(f)
    Individual Tax Update: Reducing the Tax on Sales for QSBS
     
Gross Income
  * Sec. 83—Uncertainty of Transfers and Nonlapse Restrictions
  * Was an Employee "Loan" Really a Taxable Cash Advance?
     
Individuals
    Tax Freedom Day by State, 2001 (chart)
     
Legislation
    EGTRRA '01
     
Partners & Partnerships
  * Potential Impact of Sec. 1503(d) Rules on Losses Incurred Through a Domestic Partnership
     
Personal Financial Planning
    What Every CPA Needs to Know about Life Insurance
    PFS Update: PFS Designation and MEP System
    College Savings Update
     
Practice & Procedures
    Electronic Record Retention Requirements Systems
    Market Segment Specialization Program Audit Guide for Shareholder Loans
    The LMSB Division Blazes IRS Restructuring Trail
    Appeals Collection Developments
     
Procedure & Administration
  * Furnishing Payee Statements Electronically
  * Recent Guidance Extends Deficiency Interest-Free Periods
  * Taxpayers' Expanded Ability to Authorize Disclosure of Return Information
     
State & Local Taxes
    Exemptions in Unclaimed Property—Fact or Fiction? by Noel E. Hall, Jr., Matthew B. Chenowth and Garth V. Jensen
     
Reader Survey

 

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2001 AICPA