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	Table of Contents by Subject Matter

August 1999

Asterisks indicate items in the Tax Clinic department.

Accounting Methods & Periods

* Componentization of Depreciable Assets and New Procedures for Changing Depreciation Methods

* Rent Inducements and the TRA '97

Charitable Contributions

Split-Dollar Insurance Transactions

Corporations & Shareholders

C Reorganizations

Estates, Trusts & Gifts

* Planning Options with Intentionally Defective Irrevocable Trusts

* Repeal of Excess Retirement Accumulations Tax Creates Refund Opportunity

* Tax Court Bases Premium for Minority Interest on Percentage of Company Value

Significant Recent Developments in Estate Planning (Part I), by Nicholas I. Pye and Daniel T. Vail

Overcoming the Boggs Dilemma in Community Property States (Part I), by Marjorie A. Rogers, Eric C. Christensen and Carol Mayo Cochran

 

Exempt Organizations

* Final Regs. for Exempt Organization Disclosure Requirements

* Tax-Exempt Organizations and Claiming the Tip Credit

* Use of SMLLCs to Hold Real Estate of a Public Charity

Foreign Income & Taxpayers

* Collateral Consequences of Check-the-Box

Creating and Using Hybrid Entities, by the AICPA International Taxation Committee

Gains & Losses

* Sec. 1202 Qualifications

* Significance of the "Choice of Entity" Decision for Business Owners

Individuals

Retirement Income Comparison (chart)

Monthly Payments in Furtherance of Equitable Division of Property

Interest Income & Expense

* Individual Taxpayers' Deficiency Interest Deductions

Partners & Partnerships

* Partnership Depreciation Trap

SOL Defense After Partnership-Level Proceeding

Personal Financial Planning

The PFS Examination

Practice & Procedures

Nonlawyer Affiliations

Procedure & Administration

New IRS Structure

S Corporations

* Business Planning with QSubs

* Can an Accrual-Method S Corp. Elect under Sec. 170(a)(2)?

* No Basis for Excluded DOI Income

* Sec. 338(h)(10) Elections with S Corps.

Structuring Corporate Payments to Shareholder/Employees to Avoid Creating a Second Class of Stock

State & Local Taxes

Unclaimed Property Voluntary Compliance Program

Tax Education

Assessing the Impact of the AICPA Model Tax Curriculum on the First Tax Course Taught at AACBS-Accredited Institutions

The Tax Adviser, Best Article Award

Reader Survey

©2000 AICPA