TaxClinic
Practical Advice
on Current Issues
.
Editors:
Joseph J.
Tapajna, CPA, J.D.
Partner
Arthur Andersen LLP
Chicago, IL
Stephen R.
Corrick, CPA, J.D.
Partner
Arthur Andersen LLP
Washington, DC
William W.
Ciesar, CPA, J.D., LL.M.
Principal
Arthur Andersen LLP
Chicago, IL
If you would
like additional information about these articles, contact
Mr. Ciesar at (312) 931-2940.
Accounting
Methods & Periods
Tax Court
reaches different conclusions on use of cash method
Corporations
& Shareholders
Letter ruling
consistent with regs. repealing Bausch & Lomb
doctrine
Expenses
Third Circuit
applies narrow interpretation of INDOPCO
Foreign Income
& Taxpayers
Dual-capacity
taxpayer must use facts-and-circumstances or
safe-harbor method
Swap
recharacterized for lack of business purpose
Partners &
Partnerships
CIP on lease
strips
Procedure &
Administration
Refund trap
Supreme
Court says pre-assessment remittances are payments
State &
Local Taxes
Digital
transmissions produce significant tax savings
Sourcing of
dock sales affects net income and net worth taxes
Unless otherwise indicated,
contributors are members of or associated with Arthur
Andersen LLP.
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