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Table of Contents
March 2001
Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
  * Congress Reinstates Installment Method for Accrual-Basis Expenses
     
Corporations & Shareholders
  * Sec. 482 and the Sham-Transaction Doctrine
 
Employee Benefits
    IRA Required Distributions
     
Estates, Trusts & Gifts
    Estate Tax Survey
    AICPA Members Respond to Estate Tax Survey, by Roby B. Sawyers, Byrle M. Abbin, John H. Gardner and Eileen Sherr
     
Exempt Organizations
  * Final Regs. on Travel and Tour Activities
  * New Tax Reporting Requirements for Political Organizations
     
Expenses
  * Capitalization Requirement in Wells Fargo Reversed
  * New Guidelines on Tax Accounting for Software Costs
    IRS Issues Guidelines on Treatment of Computer Software
     
Foreign Income & Taxpayers
  * IRS Releases Transition Rules for New Withholding Requirements
     
Gains & Losses
  * Capital Gains Planning for 2001—An Important New Rule
  * No Federal Income Tax Consequences for Release of Co-Obligor on a Debt Instrument
  * Reverse Like-Kind Exchange Safe Harbor
    Rev. Proc. 2000-37 Offers Long-Awaited Reverse-Exchange Safe Harbor, by James R. Hamill
     
Gross Income
  * Loan/Bonus Arrangement Results in Immediate Income to Employee
     
Individuals
    State Prepaid Tuition and College Savings Programs
    Taxpayer Who Uses Standard Deduction May Not Use Itemized Deductions in Computing AMT
     
Partners & Partnerships
  * Mandatory Large Partnership E-Filing for 2000
     
Practice Management
    Websites for Tax Practitioners
     
Procedure & Administration
    Corporate Tax Shelter Prop. Regs.
    IRS Releases 2000 Guidelines for "Adequate Disclosure"
    IRS Discusses Financial Status Audit Techniques
    Executive Who Purchased Acquiring Corporation's Stock at Nominal Price Was Liable for Unpaid Taxes as Transferee
     
S Corporations
    S COD Income Passthrough
  * Rev. Rul. 2000-43 Confirms IRS Position Denying Accrual-Basis Deduction for S Corporation Charitable Contributions
  * Supreme Court Allows S Basis Increase for Excluded DOI Income
     
State & Local Taxes
    Current Corporate Income Tax Developments (Part I), by Karen J. Boucher
     
Reader Survey

 

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2001 AICPA