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Table of Contents
September 2004
(*) Asterisks indicate items in the Tax Clinic department.
 
Consolidated Returns
  * Guidance on Intercompany Interest Expense Disallowance Related to Tax-Exempt Investments
 
Corporations & Shareholders
    Debt Instruments in Reorganizations
  * Sec. 351 Transfers Involving Boot and Encumbered Assets
    Reducing AE Tax
 
Estates, Trusts & Gifts
    Significant Recent Developments in Estate Planning by Brian T. Whitlock
     
Expenses
  * Statistical Sampling Can Increase M&E Deductions
    Repayments of Business Debt after Business Ceases by Claudia L. Kelley and John M. Norman
    Employee Allowed Itemized Deduction for Worthless Loan to Employer
 
Foreign Income & Taxpayers
    New Treaty with Japan Eliminates Source-Country Withholding Taxes on Royalties
  * Tax Incentives for Exporters
  * Totalization Agreements
    Estimating Marginal Tax Rates When Entering Foreign Markets (Part I) by Ernest R. Larkins
     
Individuals
    Tax Freedom Day, 1963–2004
     
Interest Income & Expense
  * Earnings-Stripping Trap
     
Partners & Partnerships
  * Converting a Partnership to a Corporation
  * Reverse Sec. 704(c) Allocations for Securities Partnerships
     

Practice Management
    Effects of the SOA on the Accounting Profession
 
Procedure & Administration
    Tax Preparer Regulation Comments
    Parent’s President and Chairman Not Liable for Subsidiary’s Payroll Tax
     
State & Local Taxes
  * Hidden Costs of the SSTP
  * Managing Incentive Compliance
    California Taxpayer Disclosure Requirements
     
Reader Survey

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2004 AICPA