TaxClinic
Practical Advice
on Current Issues
.
Editor:
Edward A.
Sair, J.D., CPA, MLT
Partner
Deloitte & Touche LLP
New York, NY
Accounting
Methods & Periods
Adherence
to Utility Regulations Is an Accounting Method
Alacare
Emphasizes Periodic Review of Corporate Policy on Expensing of
Capital Items
Is Property
Reclassification under MACRS an Accounting-Method Change?
Consolidated Returns
Federal Circuit Invalidates
Duplicated-Loss Factor of Loss-Disallowance Regs.
Corporations &
Shareholders
IRS
Ruling Interprets Reorganization Definition
Employee
Benefits & Pensions
Calculating
IRA distribution
Exempt Organizations
IRS Issues
Intermediate-Sanctions Regulations
Partnering
Nonprofit, Tax-Exempt Entities with For-Profit Entities:
Ninth Circuit's Decision in Redlands
Foreign Income
& Taxpayers
Partnering
Nonprofit, Tax-Exempt Entities with For-Profit Entities:
Ninth Circuit's Decision in Redlands
Gains & Losses
FSA Forgoes Conventional
Wisdom in Characterizing a Remarketing Payment under a
Callable/Puttable Bond
Gross Income
Eleventh Circuit Reverses TC
Decision in UPS
Partners & Partnerships
Rev.
Proc. 2001-43 Clarifies Treatment of a Grant of
Substantially Nonvested Partnership Profits Interest
Procedure &
Administration
Notice
2001-45 Attacks Basis-Increase Transactions as Tax
Shelters
Unless otherwise indicated,
contributors' firms are members of or associated with Deloitte &
Touche LLP.
If you would like additional
information about these articles, contact Mr. Sair at (202) 879-4931 or esair@deloitte.com.
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