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	Table of Contents by Subject Matter

September 1999

Asterisks indicate items in the Tax Clinic Department

Accounting Methods & Periods

* LIFO Recordkeeping and Compliance

Corporations & Shareholders

* C Reorgs. with Preexisting Ownership of Target Stock

 

Employee Benefits & Pensions

Roth IRA Final Regs. Offer Clarity and Guidance, by Nancy J. Foran and Jeffrey J. Bryant

Establishing a Sec. 401(k) Plan

 

Estates, Trusts & Gifts

* Charitable Split-Dollar Insurance Transactions

* State Death Tax Credit in Credit-Shelter Trust Funding

Significant Recent Developments in Estate Planning (Part II), by Nicholas I. Pye and Daniel T. Vail

Overcoming the Boggs Dilemma in Community Property States (Part II), by Marjorie A. Rogers, Eric C. Christensen and Carol Mayo Cochran

 

Exempt Organizations

* A Fundraiser Is Not an Insider

 

Expenses

* Developer Required to Capitalize Real Estate Taxes

* IRS Clarifies Applicability of Sec. 195 to Business Acquisitions

Litigation Costs Attributable to an Independent Contractor's Recovery of Punitive Damages Were Fully Deductible

 

Foreign Income & Taxpayers

* Affirmative Use of Entity Structure in Sourcing Studies

* IRA-Owned FSCs

* Subpart F Treatment of Hybrid Branches and Partnerships

 

Gross Income

* Advertising and Salary Credits Received from Vendors

* Golden Parachute Payments

 

Individuals

* Updated Rates for Group-Term Life Insurance

Interest Income & Expense

* Rule of 78's No Longer Acceptable

 

Practice Management

Tax Practice Quality Control Document

 

Procedure & Administration

JCT Penalty Study

Offers in Compromise

Fifth Amendment Protection Covered Subpoenaed Documents Sent to Accountant Who Held Power of Attorney

ETA Update

 

State & Local Taxes

* Reverse Sales and Use Tax Audits

* What's Next in South Central Bell?

Unclaimed Property Audits

Reader Survey

©2000 AICPA