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Table of Contents
October 2004
(*)
Asterisks indicate items in the Tax Clinic department.
Accounting Methods & Periods
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Electing to Defer Advance Payments under Rev. Proc. 2004-34
Charitable Contributions
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Deferred Charitable Giving Options
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IRS Scrutiny of Charitable Conservation Easements
Corporations & Shareholders
Final Version of Schedule M-3 Available
A Fringe Benefit Primer for the Closely Held C Corporation (Part I)
by Mark P. Altieri
Employee Benefits & Pensions
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Tax Benefits of Cafeteria Plans
Estates, Trusts & Gifts
IRS Relief for Missed Allocations of GST Exemption
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Practical Estate Administration Tips
Reform or Repeal the Transfer Tax System?
Exempt Organizations
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IRS Audit Issues for Exempt Organizations
Expenses
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Revisiting Post-JGTRRA Sec. 179
Foreign Income & Taxpayers
Estimating Marginal Tax Rates When Entering Foreign Markets (Part II)
by Ernest R. Larkins
Gains & Losses
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Dispositions of Property in Satisfaction of Debt
Individuals
Nonelecting Spouse May Intervene in Support of Innocent Spouse Relief
Interest Income & Expense
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Sec. 221 Final Regs. on Deducting Qualified Education Loan Interest
LLCs & LLPs
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SE Tax on LLC Distributable Income and Guaranteed Payments
Partners & Partnerships
Understanding the Mechanics of Minimum Gain
Personal Financial Planning
Planning for Education Costs
Practice & Procedures
IRS Initiatives to Decrease Audit Cycle Times—Good Ideas that Need More Work
IRS SBSE Priorities: 2004 and Beyond
SOL on Individuals’ Refund Claims
Procedure & Administration
Return Preparer Signature Options
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Applying Joint Estimated Tax Payments when Filing Separately
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Who Is a “Responsible Person”?
Guidelines on Withholding from Compensation Payments Incident to Divorce
S Corporations
Current Developments (Part I)
by Stewart S. Karlinsky and Hughlene Burton
Reader Survey
2004 AICPA
