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	Table of Contents January 2004

Asterisks indicate items in the Tax Clinic department.

Accounting Methods & Periods
	*	Certain Partners and S Corp. Shareholders Can Spread Income from Short Tax Year

Consolidated Returns
	*	Temp. Regs. on Attribute Reduction When a Consolidated Group Member Realizes DOI Income
		Temp. Regs. Limit Duplicative Stock Losses by Steven C. Thompson and Dave N. Stewart

Corporations & Shareholders
	*	Deducting Acquisition Costs Incurred by a Shareholder, but Paid by the Corporation
		Significant Recent Developments by Mark A. Schneider and Yidan Chui
		Avoiding the Dangers of Using Liquidation-Reincorporation as a Planning Technique

Estates, Trusts & Gifts
		Surviving Spouse Can Roll Over Retirement Plan Left to Deceased Spouses Estate

Exempt Organizations
		Exempt Organization Issues

Expenses
	*	Economic Benefit from Below-Market Financing Can Be Amortizable Asset

Foreign Income & Taxpayers
	*	Foreign Corporations Qualifying for JGTRRAs Reduced Dividend Rate
	*	Prop. Regs. on Partnership Withholding on Foreign Partners

Gains & Losses
	*	Safe Harbors for Identifying Sec. 382 RBIG or RBIL

Gross Income
		Class Action Attorney Fee Award Not Includible in Members Income or Subject to Withholding

Individuals
		2004 Inflation Adjustments (Chart)
	*	Excluding Reimbursements from Health FSAs for OTC Drugs
		Tax Planning for the Sale of a Principal Residence (Part I) by Steven Dilley

Interest Income & Expense
		Personal Interest Nondeductible

Partners & Partnerships
		Partnership Installment Obligations

Personal Financial Planning
		Post-JGTRRA Investment Management Strategies

Practice & Procedures
		Joint Audit Planning Process
		Circular 230 and Conflicts of Interest
		IRS Guidance on Federal Tax Liens on Entireties Property after Craft

Procedure & Adminstration
	*	Information-Reporting Guidance for Payments in Lieu of Dividends
	*	Fiscal-Year-Taxpayer Reporting Requirements for JGTRRA Capital Gain Changes
		IRS Releases 2003 Guidelines for Adequate Disclosure

S Corporations
	*	Failure to Satisfy All-Events Test Denies S Corp. Deductions
		QSub Checklist

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