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Table of Contents
August 2003
Asterisks indicate items in the Tax Clinic department.
Accounting Methods & Periods
Determining FMV
Bankruptcy & Insolvency
Tax and Pension Claims in Bankruptcy (Part I)
by Thomas J. DeGeorgio and Valrie Chambers
Corporations & Shareholders
Sec. 355 Rulings
The Collapse of Sec. 341? (Box)
Prearranged Stock Transfers Qualify under Sec. 351
Credits Against Tax
*
NMTC: Can a Leverage Structure Alleviate Investors’ Concerns?
Software Enhancements Lacked Requisite Innovation and Scientific Experimentation for R&D Credit
Depreciation
15-Year Amortization for Covenant Not to Compete in Redemption Acquisition
Employee Benefits & Pensions
Pension Preservation
ISOs
*
Employer Benevolent Fund Administration
Estates, Trusts & Gifts
*
Electing to Treat a Revocable Trust as Part of an Estate
Expenses
*
Are Special School Expenses a Medical Deduction?
*
Expense or Capitalize Roof Repairs?
*
Private Business Aviation as an Alternative to Commercial Airline Travel
Purchasing, Leasing and Developing Software (Part II)
by Larry Witner and Tim Krumwiede
Accountable Plans, Reimbursements and Per-Diem Allowances (Part II)
by William J. Kenny and Anne L. Christensen
Foreign Income & Taxpayers
Foreign Trust Information Reporting
*
Corporate Inversion Planning Strategies
*
Tax Havens—Shelter or Shoulder?
Gross Income
*
Allocating Settlement Proceeds in Employment Cases
Individuals
Split-Dollar Life Insurance Alert!
Partners & Partnerships
*
Tax Allocations for Securities Partnerships
Practice & Procedures
TEC Initiatives
Practice Management
Helpful Practice Aids (Box)
Procedure & Administration
EINs
Refund Claims Involving a Saturday, Sunday or Legal Holiday
S Corporations
Postliquidation Payment on Loans Guaranteed by a Shareholder
State & Local Taxes
*
A Case for Updating P.L. 86-272
Tax Education
Case Study: The JCT’s Enron Report Sheds Light on the Book vs. Tax Debate
Reader Survey
2003 AICPA
