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) 574-1619.
Accounting
Methods & Periods
Adopting,
retaining and changing accounting periods
Continuation
of LIFO benefits following a Sec. 721 transfer
Depreciation
method changes allowed without IRS consent
Consolidated
Returns
Filing
carryback claims for consolidated groups
Single-entity
approach approved for affiliated group product
liability losses
Employee
Benefits & Pensions
IRA
rollovers of S stock
Sec.
1032 in structuring deferred compensation plans
Estates,
Trusts & Gifts
Estate
tax repeal: what now?
Expenses
Tax
Court requires capitalization of loan acquisition
costs
Foreign
Income & Taxpayers
Elections
pursuant to FSC Repeal and Extraterritorial Income
Exclusion Act of 2000
The
dual-consolidated-loss trap
Treaty
status of LLCs
Individuals
Sec.
529 plans—qualified tuition programs
Partners
& Partnerships
Sale
of partnership interests with open-service or
construction contracts
Special
Industries
Accounting
for originated mortgage servicing rights
Unless otherwise indicated,
contributors are members of or associated with Crowe
Chizek, Inc.
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