TaxClinic
Practical Advice
on Current Issues
.
Editor:
Frank J.
O’Connell, Jr., CPA, J.D.
Crowe Chizek
Oak Brook, IL
If you would
like additional information about these articles, contact
Mr. O’Connell at (630) 547-1619.
Accounting
Methods & Periods
Ability to
use cash method expanded
Prop. regs.
simplify LIFO IPIC method
Corporations
& Shareholders
Mergers
involving disregarded entities
New regs.
alter tax consequences of Sec. 338(h)(10) elections
Credits Against
Tax
Research
credit and the 1999 Act
Employee
Benefits & Pensions
IRA-designated
beneficiary not bound by owner’s pre-death
withdrawal calculations
Safe-harbor
Sec. 401(k) plans
Exempt
Organizations
Prop. regs.
on corporate sponsorships and exclusivity payments
Expenses
Daily
transportation expenses for temporary work locations
Deduction of
loan origination costs
Foreign Income
& Taxpayers
Hybrid
entities and treaty benefits
S Corporations
S corporation
financial institutions and the AMT credit
State &
Local Taxes
E-commerce
and sales tax uniformity
International
fuel tax agreement
Michigan SBT
Unless otherwise indicated,
contributors are members of or associated with Crowe
Chizek
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