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Table of Contents
January 2003
Asterisks indicate items in the Tax Clinic department.
Charitable Contributions
Donation to Charity’s Agent
Consolidated Returns
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IRS Issues Proposed Anti-Loss-Duplication Consolidated Regs.
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Subsidiary’s Nonconforming Inventory Method Will Not Violate Group’s Conformity
Corporations & Shareholders
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Prop. Regs. Bar Use of Basis Shifting to Create Artificial Losses
Significant Recent Developments,
by Mark A. Schneider and Yidan Chui
Avoiding the AMT Depreciation Adjustment
Employee Benefits & Pensions
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DOL Issues Enron-Driven “Blackout” Rules
Estates, Trusts & Gifts
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Trust’s Payments to S Corporation for Personal Services Not Act of Self-Dealing
Cascading IRA Beneficiaries,
by James Lange
Excise Taxes
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Ruling Revoked on Communications Tax Exemption
Exempt Organizations
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Charging Related Private Foundation for Services Not Act of Self-Dealing
Expenses
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Rev. Rul. Disallows LILO Transaction Deductions
Gains & Losses
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Bank Subsidiary’s LKE Program Qualifies under Sec. 1031
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Put and Qualified Covered Call Option on Same Equity Results in Straddle Treatment
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Transfer of Stock Warrants to Charity Was Not an Anticipatory Assignment of Income
Gross Income
Reimbursements for Prior Medical Expenses Includible in Income
Individuals
2003 Inflation Adjustments (chart)
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IRS Allows One-Time RMD-Method Change
Personal Financial Planning
Planning in Turbulent Times: IDITs
Practice & Procedures
Circular 230 Final Regs. (Part I),
by John C. Gardner, Barbara J. Eide and Susan L. Willey
LMSB Realignment
OIC Final Regs. Issued
Procedure & Administration
OIC User Fee
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IRS Eases Late “Check-the-Box” Election Procedures
IRS National Issues Meeting Update
Court Has Jurisdiction to Review Equivalent Hearings
IRS Releases 2002 Guidelines for “Adequate Disclosure”
Special Industries
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Service Identifies “Listed Transaction” Insurance Arrangement
Reader Survey
2003 AICPA
