Home Online Publications Online Issues TTA Home Table of Contents Search Feedback

Table of Contents
September 2002
Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
  * Automatic Tax-Year Change-Procedures Modified for C Corporations
  * New Rules on Accounting-Period Changes for Partnerships and S Corporations
 
Corporations & Shareholders
  * Revised Temp. Regs. May Ease Anti-Morris Trust Rule Effects
    Use of the Installment Method in Liquidations (Part II), by Richard W. Harris
     
Credits Against Tax
    Brother Can Claim EITC for Younger Siblings
     
Employee Benefits & Pensions
  * A New Look at Profit-Sharing Plans in 2002
    Providing Employees with a Nontaxable Discount on Goods
     
Estates, Trusts & Gifts
  * Special Estimated Tax Exceptions for Trusts and Beneficiaries
    Significant Recent Developments in Estate Planning, by Brian T. Whitlock
     
Exempt Organizations
  * Corporate Sponsorship Regulations Finalized
     
Expenses
  * Statistical Sampling May Create Opportunity for M&E Analysis
 
Foreign Income & Taxpayers
    International Tax Treaties (box)
     
Gains & Losses
  * Wasting Assets Do Not Generate BIG under Sec. 382
     
Individuals
    Innocent Spouse Relief
     
Interest Income & Expense
  * Deducting Interest Owing to a Related Foreign Person
     
Passive Activities
  * Grouping Acitivies as an AEU
     
Practice Management
    How to Have a Successful E-Filing Experience
     
Procedure & Administration
    Offers in Compromise
     
S Corporations
  * New ESBT Rules Receive Mixed Reviews
  * Recapture of LIFO Reserve
    Recapture of LIFO Reserve
  * S Corporation Suspended Losses Allowed against C Corporation Basis Following Merger
     
State & Local Taxes
  * Sales and Use Tax Reverse Audits: What to Expect
  * Use of 80/20 Companies
    Under the Watchful Eye of State Tax Administrators: The Business-Purpose Doctrine
     
Reader Survey

Back
2002 AICPA