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Table of Contents
October 2001
Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
  * Time to Revisit HCA
 
Corporations & Shareholders
    Debt Relief as Dividend
     
Credits Against Tax
  * Employment-Zone Empowerment and Renewal-Community Tax Incentives
     
Employee Benefits & Pensions
  * Application of Employment Taxes on Statutory Stock Options
  * Pension Plans—Remedial Amendment Period for GUST
  * Roth IRAs: A Good Deal Just Got Better
  * Treasury Proposes New Simplified Rules for Minimum Distributions from Retirement Plans
     
Estates, Trusts & Gifts
  * Determining Whether IRA Distributions to a Trust Are Income or Principal
    Combining a GRAT with an FLP to Increase Transfer Tax Leverage on Gifts of Family Assets
 
Exempt Organizations
    Exempt Bond Kit
 
Expenses
  * Rentals to an Employer
  * Tax Court Issues Split Decision on Capital vs. Deductible Expenditures
    IRS Provides Guidance on Employee Rental of Home to Employer
     
Foreign Income & Taxpayers
    Tax Issues for Recent U.S. Residents, by Michael L. Moore
     
Gains & Losses
  * The New Capital Gain Tax Rate
  * Planning for an AMTNOL when the ISO Exercise Price Exceeds Current Market Value
     
Gross Income
  * Reasonable Compensation: Still Alive and Kicking
     
Individuals
    What Is an "Unforeseen Circumstance"?
  * Are Sec. 529 Plans a Better Choice than Education IRAs?
  * Education Credit Tax Planning
  * Hybrid Vehicles Generate Tax Savings
  * Qualified State Tuition Programs: EGTRRA Update
    EGTRRA Lowers Rates and Expands Credits, Education Benefits, by Ronald B. Hegt
    Innocent Spouse Prop. Regs. Offer Relief, by Nancy J. Foran and Michael F. Foran
     
Personal Financial Planning
    Planning for Active Trader Status and Mark-to-Market Rules in a Volatile Market
     
Procedure & Administration
    Frivolous Tax Arguments
  * Sec. 7491(c)'s Burden-of-Production Requirement for Penalties
     
S Corporations
    QSSTs
    Current Developments (Part I), by Stewart S. Karlinsky and Hughlene Burton
     
State & Local Taxes
  * Tax Credits for Purchase of Recycling Equipment
     
Tax Practice & Procedures
    Reporting of Payments Following Employee's Death
    Audit Plans
    Simplification of Third-Party Authorization Process
    Service Issues Limited Waiver from Form 1065 Electronic Filing Requirement
    Magnetic Media Reporting and Electronic Filing Requirements
     
Reader Survey
     

 

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2001 AICPA