TaxClinic
Practical
Advice
on Current Issues
.
Editor:
Annette B. Smith, CPA
Partner
Washington National Tax Service
PricewaterhouseCoopers LLP
Washington, DC
Accounting Methods
& Periods
Safe-harbor
method to determine market value of motor vehicle cores
TAM
addresses SAB 101 revenue recognition issues
Charitable Contributions
Charitable
contributions of patents
Consolidated Returns
Cancellation
of accrued, but unpaid, interest on intercorporate debt
Corporations & Shareholders
Technical
inconsistencies in the investment company provisions
Depreciation
Treating
rotable spare parts as depreciable assets
Employee Benefits & Pensions
Deductions
for bonus arrangements
Expenses
Customs duty
considerations
Gains &
Losses
Professors
receipt of royalties treated as capital gains
Procedure & Administration
Avoiding
accuracy-related penalties under Rev. Proc. 94-69
IRS updates
late-election procedures
If you would like additional information about these
articles, contact Ms. Smith at (202) 414-1048 or
annette.smith@us.pwcglobal.com.
Unless otherwise indicated, contributors are members of or
associated with PricewaterhouseCoopers LLP.
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