TaxClinic
Practical Advice
on Current Issues
.
Editor:
Pamela Packard, CPA
Vice Chairman
Tax Services
BDO Seidman LLP
New York, NY
Consolidated Returns
Interim
loss-disallowance regulations
Notice
2002-11: IRS reversal on Rite Aid
Employee Benefits
& Pensions
IRS proposes
employment tax on the exercise of statutory stock
options
Exempt Organizations
Choosing
between a Sec. 401(k) or 403(b) plan
Final
intermediate sanctions regulations issued
Expenses
Employee
compensation attributable to acquisitions
Impact-fee
ruling has favorable impact
IRS expects
to issue 12-month rule
Foreign Income &
Taxpayers
Documentation
requirements under German transfer-pricing rules
Expatriating
long-term residents need clarification
Extraterritorial
exclusion and the FTC
Federal tax
classification of entities with zero-equity members
New
U.S.-U.K. income tax treaty's implications for U.S.
businesses
Reporting
treaty-based return positions
Individuals
Reimbursements
of pre-tax health insurance contributions are taxable
Legislation
Victims of
Terrorism Tax Relief Act of 2001
Partners &
Partnerships
Hardship
waiver from electronic-filing requirement for large
partnerships
Partial sale
of a partnership interest: flexibility in controlling
gain?
Sec. 197
anti-churning rules for partnerships
Procedure &
Administration
Late
check-the-box elections made easier
TC decides
Sec. 6330's jurisdiction
S Corporations
"Check-the-box"
and QSub guidance provide structuring opportunities
Impact of
income taxes on S stock valuation
Structuring
debt basis in an S corporation
State & Local
Taxes
Illinois
ICB: a new administrative forum
Unless otherwise indicated,
contributors are members of or associated with BDO
Seidman LLP.
If you would like additional
information about these articles, contact Mr. Ms. Packard
at (212) 885-8000.
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