Accounting Methods &
Periods
Automatic change, intangibles. 04:261, 330.
Depreciable life, change in. 04:194.
Short tax years, partners and S shareholders. 04:9.
Agriculture
Sod
and nursery farms. 03:585.
Bankruptcy & Insolvency
Assessment SOLs, effect of bankruptcy. 04:114.
Bankruptcy and OICs. 04:328.
Tax and
pension claims. 03:481, 556.
Charitable Contributions
Attribute reduction. 04:10.
Conservation contributions. 03:521.
Documentation. 04:176.
Limits
on individuals deductions. 04:176, 366.
Patents. 03:389.
Consolidated Returns
Duplicative stock losses. 04:36.
Intercompany debt cancellation. 03:390.
WorldComs NOLs. 03:603.
Corporations & Shareholders
AMT
planning and reform. 04:214.
small
corporation exemption. 03:587.
Business purpose. 04:193.
Dividends, post-JGTRRA planning. 04:358.
Investment company provisions. 03:392.
Liquidation-reincorporation. 04:56.
Recent
developments. 04:42.
Redemptions. 04:310.
Sec.
341 repeal. 03:449.
Sec.
355
business purpose. 04:262.
expansion. 04:196.
prearranged stock transfers. 03:507.
rulings procedure. 03:449.
Shareholder acquisition costs. 04:11.
Step
transactions. 03:715.
Credits Against Tax
New
markets tax credit. 03:451.
Disabled access credit. 04:261.
Employment-related credits. 03:651.
R&D
credit
contract research. 03:523.
documentation regs. 04:331.
Form 6765. 03:588.
software enhancements. 03:508.
Depreciation
Bonus
depreciation
post-JGTRRA. 03:594, 649.
temp. regs. 03:716.
Change
in use. 03:653.
Covenants not to compete. 03:510.
Luxury
automobile regs. 03:592, 718.
Method
changes. 03:524.
Mid-quarter convention, election out. 03:574.
Racehorse ownership. 04:72.
Real
estate
cost-segregation studies. 04:195.
recapture. 03:654.
Rotable
spare parts. 03:395.
Secs.
1031 and 1033 property. 04:333.
Employee Benefits & Pensions
Administrative expense allocation. 04:337.
Bonus
arrangements. 03:396.
Current
developments. 03:678, 745.
Deemed
IRAs. 03:518.
DOL
correction and compliance programs. 04:263.
EAPs.
03:570.
Employer benevolent fund administration. 03:453.
ERISA,
plan participant. 04:313.
ESOPs.
04:271.
Executive compensation. 04:131, 265.
HSAs
and ERISA. 04:392.
ISOs.
03:449, 765.
NQSOs,
compensation deduction. 03:655.
Pension
preservation. 03:448.
Retirement plan loans. 04:197.
Rollover contributions. 04:251.
Sec.
412(i) plans. 03:526.
Sec.
1042 gain deferral. 04:269.
SESOPs.
03:519, 526; 04:253.
Stock
options, listed transactions. 03:582.
Estates, Trusts & Gifts
Administrative expense, interest on bequest. 04:393.
AICPA
webcasts. 03:583.
Crummy powers. 04:198.
FLPs
administration issues. 04:352.
discounting. 04:74.
Form
709 GST changes. 03:738.
Gift
adjustment clauses. 04:74.
GRATs,
invalid regs. 03:712.
GST
tax, planning opportunities. 03:527.
IRA
rollovers. 04:58.
subdivided trusts. 04:115.
Low-interest-rate planning strategies. 03:595.
Recent
developments. 03:548.
Revocable trust, electing to treat as part of estate. 03:455.
State
death tax credit phaseout. 04:96, 148.
Trusts
divorce and estate planning. 04:329.
investment advisory fees and 2% floor. 04:87.
Valuation, lottery payments. 03:702.
Excise Taxes
Treaty-based exemption. 04:132.
Exempt Organizations
Commerciality doctrine. 04:77.
Endowment investment income. 04:272.
EO
issues. 04:6.
Form
990. 04:200.
Joint
ventures with for-profit entities. 04:133.
Net
investment income. 04:202.
Expenses
Business
accountable plans. 03:408, 490.
below-market financing. 04:12.
capitalize vs. expense
acquisitive and capital transactions. 04:339.
aircraft maintenance costs. 04:77.
environmental remediation. 04:252, 274.
intangibles, final regs. 04:203.
loan origination costs. 03:530.
roof repairs. 03:459.
customs duties. 03:398.
global settlement payments. 03:596.
home office. 03:719.
private jets. 03:462; 04:204.
reasonable compensation. 03:599.
software costs. 03:404, 486.
SUVs. 03:583.
termination settlement and redemption payments. 04:341.
warrants issued to customers. 03:657.
Interest, see Interest Income & Expense.
Special
schools. 03:458.
Foreign Income & Taxpayers
Branch
transactions. 03:648.
Check-the-box final regs. 04:135.
Corporate inversion planning. 03:468.
E&P.
04:290, 371.
Foreign
trust information reporting.
03:448.
Iraq.
03:660.
JGTRRA,
dividend rate eligibility. 03:719; 04:14.
Nonfilers. 03:659.
PFICs.
04:342.
QSF
regs. 04:82.
Reporting
common foreign transactions. 03:732.
interests in foreign accounts. 04:136.
Tax
havens. 03:469.
U.K.
tax treaty. 04:139.
Witholding
foreign partners. 04:14.
nonresident aliens. 04:136.
Gains & Losses
BIGs,
Sec. 382. 04:16.
Casualty losses. 04:116.
Installment sales and depreciation recapture. 03:434.
Mark-to-market rules. 03:408.
NOLs
JGTRRAs effects. 03:662.
specified liability losses. 03:574.
PALs,
real estate professionals. 03:720.
Royalties. 03:399.
Theft
losses, declining stock value. 04:394.
Gross Income
Class
action attorneys fees. 04:59.
Contingent fees. 04:128, 181.
Debt
reduction on employee stock options. 04:345.
Employee settlement proceeds. 03:471.
Insurance agency termination payments. 03:639.
REIT
investments. 04:275.
Individuals
Alimony
property settlement payment. 04:118.
tax
indemnity payments. 04:83.
Damages
from securities lawsuits. 04:224.
Dependency exemption for noncustodial parents. 04:129, 206.
HSAs.
04:68.
JGTRRA
planning
for
AMT. 03:600.
HSAs. 04:68.
marriage penalty. 04:284.
strategies. 03:728.
Inflation adjustments. 03:713; 04:7.
Innocent spouse. 04:145, 182.
Medical
expenses, funding mechanisms. 03:664.
Personal residence, Sec. 121 exclusion. 03:640; 04:30.
Reimbursements for OTC drugs. 04:18.
Retirement planning. 04:164.
Sec.
529 plans. 03:698.
Split-dollar life insurance. 03:479.
Interest Income & Expense
Inflation-indexed debt instruments. 03:414.
OID,
private annuity. 04:184.
Qualified residence debt, election out. 03:668.
Warrants, debt issued with. 03:666.
Legislation
Community Renewal Tax Relief Act of 2000. 03:451.
Economic Growth and Tax Relief Reconciliation Act of 2001. 03:548;
04:96, 148, 284.
Fairness, Simplification and Competitiveness for American Business
Act
of 2003. 03:384.
Job
Creation and Worker Assistance Act of 2002. 03:716.
Jobs
and Growth Tax Relief Reconciliation Act of 2003. 03:449, 494,
542,
583, 594, 600, 620, 649, 662, 716, 719, 728; 04:14, 21, 49,
68, 284,
358.
Sarbanes-Oxley Act. 03:604, 670.
Victims
of Terrorism Tax Relief Act of 2001. 03:453.
LLCs & LLPs
Self-employment tax. 03:532; 04:206.
Partners & Partnerships
Amending a partnership return. 03:534.
Assumption of partners liability. 04:140.
At-risk
limits on real estate activity. 04:112.
Current
developments. 04:100.
Deficiency assessment. 04:260.
Division, planning. 04:390.
Like-kind exchanges. 04:209.
Liquidating distributions. 03:637.
Partnership installment obligations. 04:6.
Private
investment partnerships. 03:612.
Sec.
704(c). 04:210.
Securities partnerships. 03:473.
SE
exemption for retirement payments. 04:185.
SOL on
nonpartnership items. 04:122.
Passive Activities
Trusts
and material participation. 03:436.
Pensions
See
Employee Benefits & Pensions.
Personal Financial Planning
Closely
held corporations. 04:239.
JGTRRA
investment strategies. 04:49.
NQSO
strategies. 03:627.
Taxation of older adults. 03:421.
Practice & Procedures
AICPA
online tax resources. 03:563.
Auditing
IRS
breakthrough plan. 04:243.
planning. 04:52.
Circular 230, conflicts of interest. 04:53.
EFTPS
upgrade. 03:518.
EIC
verification. 03:427.
Elderly
clients. 03:519.
Ethics.
04:376.
Information reporting. 03:634.
Innocent spouse, administrative appeals. 03:632.
ITINs.
04:244.
Litigation and administrative costs. 03:426.
Offers
in compromise. 03:703.
Refund
checks. 03:713.
Returns, obtaining copies. 04:246.
Sarbanes-Oxley Act. 03:604, 670.
Tax
Court, enhanced attorneys fees award. 04:316.
Tax
liens, entireties property. 04:54.
Tax
shelters
avoiding penalty. 03:428.
confidential transactions. 03:648.
contested liability trusts. 04:246.
TEC
initiatives. 03:497, 693; 04:106, 304.
Practice Management
AICPA
annual CD. 03:751.
AICPA
online tax resources. 03:563.
Ethics.
04:376.
Planning dividends and capital gains. 04:172.
Practice aids. 03:449.
Procedure & Administration
Accuracy-related penalties. 03:400.
Adequate disclosure guidelines. 04:61.
Dispute
resolution procedures. 03:430.
Disregarded entities and tax liabilities. 04:329.
EINs.
03:449.
Electronic
Federal tax payment system. 04:128.
filing. 04:69.
Employee classification relief. 03:438.
Estimated tax, additions to tax. 03:372.
FICA,
student exception. 04:320.
Information reporting
attorney payments. 03:722.
JGTRRA capital gain changes. 04:21.
payments in lieu of dividends. 04:20.
Innocent spouse. 03:385, 600, 318.
ITIN
program revisions. 04:69, 244.
Late-election procedures. 03:401.
Offers
in compromise. 03:703.
OIC
user fee. 03:582.
Payroll
taxes
household employees. 04:84.
royalties. 03:723.
Refund
claims, Saturday, Sunday or legal holiday. 03:511.
SFRs,
bankruptcy discharge. 03:724.
W-2,
HSA reporting. 04:128.
Real Estate
REITs.
03:766.
S Corporations
All-events test. 04:22.
Basis
computation. 04:276.
Compensation. 04:280.
Current
developments. 03:620, 686.
Distributions and state withholding payments. 03:713.
Elections
guide. 03:540.
late election relief. 03:440.
ENPI.
03:762.
ESOPs.
04:253.
Investment income. 03:535.
Post-liquidation payments on guaranteed loans. 03:505.
QSub
checklist. 04:24.
S stock
redemption rights. 04:85.
structuring payments to shareholders. 04:248.
State & Local Taxes
Amnesty. 04:380.
Corporate income tax developments. 04:156, 230.
Illinois wheel of unity doctrine. 04:278.
Intangible property. 03:725.
Intercompany expenses. 03:566.
Legislation and audits, changing trends. 03:755.
Louisiana
nexus issues. 04:348.
New
York
apportionment issues. 04:349.
royalty deductions. 04:350.
Passthrough entities, nonresident owners. 03:602, 713.
P.L.
86-272. 03:477.
Professional athletes and entertainers. 04:85.
Use tax
automation. 03:536.
Voluntary disclosure. 03:538.
Tax Education
AICPA
Tax Section strategic plan. 04:307.
Enron
report. 03:500.
Internet assignments and research. 04:108.
Introductory tax course. 03:695.
