TaxClinic
Practical Advice
on Current Issues
.
Editor:
Terence E.
Kelly, CPA
Partner
BDO Seidman, LLP
Grand Rapids, MI
If you would
like additional information about these articles, contact
Mr. Kelly at (616) 774-7000.
IN THIS DEPARTMENT
Charitable
Contributions
Charity at
bargain prices
Corporations
& Shareholders
Distinctions
between state law mergers and tax-free
reorganizations
Stock
repurchase plans and COI
Depreciation
Noncompete
agreement entered into contemporaneously with stock
redemption
Employee
Benefits & Pensions
Tax planning
for Roth IRAs
Estates, Trusts
& Gifts
Crummey
GST tax trap
Fifth
Circuit values estate tax claim on date of death
Gift tax SOL
disclosure final regs.
Pres.
Clinton's proposal to repeal Sec. 1014(b)(6) is
unfair
The
splitting issue
Valuation of
FLP interests
Expenses
Website
development cost
Foreign Income
& Taxpayers
Avoiding the
PFIC web when liquidating a non-QEF
When does
e-commerce create a PE?
Gains &
Losses
Day traders:
investors, traders, or self-employed dealers?
Final regs.
on covered call rules
Individuals
Taxability of
damage awards for sex/gender discrimination
Interest Income
& Expense
Income from
SAM loans
Partners &
Partnerships
Partners
participating in self-funded health plan
Partnership
allocations may be subject to IRS reallocation
Procedure &
Administration
Employers'
FICA obligations for foreign nationals who work in
the U.S.
Entity
classification simplification not that simple
New forms
and transition rules for withholding tax
S Corporations
Effect of
installment-method repeal on accrual-method S
corporations
Final QSub
regs.
State &
Local Taxes
Sales and
use tax optional reporting methodology
Unless otherwise indicated,
contributors are members of or associated with BDO
Seidman, LLP.
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