TaxClinic
Practical
Advice
on Current Issues
.
Editor:
Allen M. Beck, CPA
Tax Manager
Ehrenkrantz Sterling & Co., L.L.C.
DFK International
Livingston, NJ
Accounting
Methods & Periods
The cash method for small
businesses
Employee
Benefits & Pensions
Health reimbursement
arrangements
IRS reversal on stock options
and divorce
Estates,
Trusts & Gifts
Tax Court upholds FLP
disallowance
Expenses
Employee-owner compensation in
C and S corporations
Sales price adjustments and
the claim-of-right doctrine
Sec. 179 expensing election
Tax implications of the
business use of airplanes
Foreign
Income & Taxpayers
Relief from international
double taxation
Individuals
Sec. 529 planning
opportunities
Procedure
& Administration
Employer FICA tax on
unreported tip income
Tax Court denies jurisdiction
on underlying tax liability
S
Corporations
Loan to S corporation may not
generate taxpayer basis
Unless
otherwise indicated, contributors are associated with DFK
International.
If you
would like additional information about these articles,
contact Mr. Beck at (973) 994-7777 or abeck@es-cpa.com .
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