TaxClinic
Practical
Advice
on Current Issues
Editor:
Annette B. Smith, CPA
Partner
Washington National Tax Service
PricewaterhouseCoopers LLP
Washington, DC
IN THIS
DEPARTMENT
Conolidated
Returns
Are the Loss Disallowance
Final Regs. the Final Word?
Often-Overlooked Stock Basis
Adjustments
Potential Tax Pitfalls in Debt
Capitalization
Exempt
Organizations
Partnership Investments by
Public Charities: Tax Reporting Complexities
Expenses
Settlement Agreement
Determines Fine’s or Penalty’s
Deductibility
Foreign
Income & Taxpayers
Can Sec. 267(f) Defer a
Debtor’s Currency Loss?
Gains
& Losses
Issues and Pitfalls in Sec.
384—Limits on NOL Use
LLCs
& LLPs
Use of LLCs by Joint Patent
Owners
Partners
& Partnerships
Application of Corporate
Interest Limits to Partnership Debt
Refund Claims Stemming from
TEFRA Partnerships
Procedure
& Administration
AT&T Corp.
May Cost Taxpayers Years of Overpayment Interest
Special
Industries
State and International Tax
Aspects of “Captives”
If
you would like additional information about these items,
contact Ms. Smith at (202) 414-1048 or Annette.smith@us.pwc.com.
Unless otherwise
indicated, contributors are members of or associated with
PricewaterhouseCoopers LLP.
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