Home Online Publications Online Issues TTA Home Table of Contents Search Feedback

Table of Contents
March 2003
Asterisks indicate items in the Tax Clinic department.
 

Accounting Methods & Periods
  * Automobile Dealers May Use Replacement-Cost Method to Approximate Vehicle-Parts Inventory Cost 
Customer Disputes and Accrual of Income
 
Consolidated Returns
   * Applying Attribute Reduction under Sec. 108(b) in a Consolidated Group 
     

Exempt Organizations
  * Excess Capital Losses 
 

Foreign Income & Taxpayers

   * New Prop. Regs. on Bank-Deposit Interest Paid to NRAs
* Sec. 894 Final Rules for Recharacterizing Deductible Payments
  * Software Royalty Source and Withholding
     

Gains & Losses
  * Terminating Debt Instrument Hedges
     

Individuals
  Alimony Recapture
     

Interest Income & Expense
  * Favorable Rev. Rul. on Contingent Convertible Bonds
  Interest Capitalization Issues under Sec. 263A(f)
     

Partners & Partnerships
   

Tax Shelter Lacked Nontax Business 
     

Practice Management
    SOL on Tax Refunds
     

Practice & Procedures
 

Accuracy-Related Penalty Defenses
* Tax Shelter Temp. Regs. (Part II) by Dan L. Mendelson, Nayan Bhikha and Jim Emilian

Procedure & Administration
 

Overpayment SOL
E-Mail Subscription Services
Office of Professional Responsibility
Is It Wages? by Nancy J. Stara
     Worker Classification for Delivery Person

State & Local Taxes
  Current Corporate Income Tax Developments (Part I)
by Karen J. Boucher
     

Tax Technology
    Web-Based Tax Resources
     
Reader Survey

Back
2003 AICPA