TaxClinic

Practical Advice
on Current Issues

Editor:
Stefan Gottschalk, J.D., LL.M., CPA
Senior Manager
Grant Thornton LLP
Washington, DC

IN THIS DEPARTMENT

Estates, Trusts & Gifts

Valuation of IRAs for estate tax purposes

Foreign Income & Taxpayers

Back-to-back computer licensing arrangements narrowly carved out of the ambit of Sec. 901(l)(1)

Gains & Losses

Intangiblesamortization recapture and allocation of sales price

Gross Income

Sec. 199 prop. regs.: what is an item?

Procedure & Administration

Temp. regs. streamline automatic extension procedures

Special Industries

Loan purchase commitment fees upheld as option premiums

State & Local Taxes

Virginia sales tax treatment of electronically provided software
 

If you would like additional information about these items, contact Mr. Gottschalk at (202) 521-1510 or stefan.gottschalk@gt.com.

Unless otherwise indicated, contributors are members of or associated with Grant Thornton LLP.