TaxClinic

Practical Advice
on Current Issues

Editor:
Greg A. Fairbanks, J.D., LL.M.
Grant Thornton LLP
Washington, DC

IN THIS DEPARTMENT
 

Corporations & Shareholders

Final Sec. 382 regs. on distributions from qualified trusts

Employee Benefits & Pensions

Automatic enrollment in Secs. 401(k) and 403(b) plans

Estates, Trusts & Gifts

TC upholds GSTT regs.

Gains & Losses

TC clarifies filing requirements for mark-to-market election

Gross Income

Retail cash advances: loans or income?

Westpac Pacific Food: Advance trade discounts are not income

Individuals

Understanding Form 1098-T

S Corporations

Prop. regs. for S corp. banking deductions

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

If you would like additional information about these items, contact Mr. Fairbanks at (202) 521-1503 or greg.fairbanks@gt.com.