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Table of Contents
March 2002
Asterisks indicate items in the Tax Clinic department.
Accounting Methods & Periods
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Adherence to Utility Regulations Is an Accounting Method
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Alacare
Emphasizes Periodic Review of Corporate Policy on Expensing of Capital Items
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Is Property Reclassification under MACRS an Accounting-Method Change?
Consolidated Returns
Consolidated-Return Filers May Have to Re-file by March 15!
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Federal Circuit Invalidates Duplicated-Loss Factor of Loss-Disallowance Regs.
Corporations & Shareholders
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IRS Ruling Interprets Reorganization Definition
Credits Against Tax
R&E Prop. Regs. Ease Eligibility,
by Debra M. Grace
Employee Benefits & Pensions
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Transfers of NQSOs and Deferred Compensation
IRS Guidance on Failed Roth IRA Conversion
Exempt Organizations
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IRS Issues Intermediate-Sanctions Regulations
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Partnering Nonprofit, Tax-Exempt Entities with For-Profit Entities: Ninth Circuit's Decision in
Redlands
Foreign Income & Taxpayers
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International Grantmaking Withholding Requirements
Gains & Losses
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FSA Forgoes Conventional Wisdom in Characterizing a Remarketing Payment under a Callable/Puttable Bond
Gross Income
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Eleventh Circuit Reverses TC Decision in
UPS
Individuals
AMT Tax Trap Avoidance
Miscellaneous
Where Did the FY 2002 Surplus Go?
Partners & Partnerships
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Rev. Proc. 2001-43 Clarifies Treatment of a Grant of Substantially Nonvested Partnership Profits Interest
Practice Management
The New Face of Tax Outsourcing
Procedure & Administration
Audit Sampling
Third-Party Designee
Terrorist-Victim Relief
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Notice 2001-45 Attacks Basis-Increase Transactions as Tax Shelters
IRS Discusses Documentation of Change in Marital Status
S Corporations
Sec. 338(h)(10) Checklist,
by Kenneth N. Orbach, Stewart S. Karlinsky, Greg W. Smith, Samuel P. Starr and Marc A. Hyman
State & Local Taxes
Current Corporate Income Tax Developments (Part I)
, by Karen J. Boucher
Reader Survey
2002 AICPA
