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Table of Contents
October 2003
Asterisks indicate items in the Tax Clinic department.
 

Agriculture
  * Help for Sod and Nursery Farms
 
Consolidated Returns
    WorldComs NOL Plans Extinguished?
     
Corporations & Shareholders
  * Worth Repeating: Small Corporations Are Exempt from AMT
 

Credits Against Tax
  * Form 6765 and the R&D Credit        
     

Depreciation
  * Luxury Automobile Exclusion Regs.
  * Post-JGTRRA Bonus Depreciation
     

Employee Benefits & Pensions
    Sale of Stock Options to a Related Person: Listed Transaction (Box)
     

Estates, Trusts & Gifts
    AICPA Estate Planning Webcasts! (Box)
  * Low Interest Rates? Move Wealth Downstream
     

Expenses
    Expensing SUVs (Box)
  * The Global Settlement and Tax Deductibility of Fines and Penalties
  * What Is Reasonable Compensation?
     

Gross Income
  Insurance Agency Termination Payments Were Ordinary Income
     

Individuals
  * Post-JGTRRA AMT Planning
    Owners of Multiple Residences Lose Principal Residence Exclusion
     
Partners & Partnerships
   

The Private Investment PartnershipInvestor, Trader or Dealer? by David A. Sussman

 
    Avoiding Tax on Liquidating Distributions of Partnership Property through Timing of Distributions
 

Personal Financial Planning
    NQSO StrategiesAvoiding Past Mistakes
     

Practice & Procedures
    A Practical Guide to Sarbanes-Oxley (Part I) by George Goodman
    The New IRS Audits
    Administrative Appeal Rights in Innocent Spouse Cases
    Common Pitfalls in Information Reporting
     

Procedure & Administration
    OIC User Fee
  * Prior Closing Agreement Subject to Innocent Spouse Provisions
     
S Corporations
    Current Developments (Part I) by Stewart S. Karlinsky and Hughlene Burton
     
State & Local Taxes
  * Tax Payments by Passthrough Entities for Nonresident Owners
     
Reader Survey

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2003 AICPA