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Table of Contents
March 2005
(*)
Asterisks indicate items in the Tax Clinic department.
Accounting Methods & Periods
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Capitalizing and Amortizing Debt Issuance Costs
Consolidated Returns
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Alternative Approach for Calculating Loss Disallowance on Disposition or Deconsolidation of Subsidiary Stock
Credits Against Tax
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The Final Step in Computing the R&E Credit
Employee Benefits & Pensions
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IRS Uncovers Significant Noncompliance with Sec. 162(m) Limits
Rollover Avoids RMDs
Foreign Income & Taxpayers
Forms of Overseas Operations (Part I)
by Paul C. Lau and Michael G. Shum
Gross Income
Supreme Court Decides Contingent Fee Cases
Individuals
Revised Sales Tax Deduction Pub.
Tax Freedom Day Forecast (Chart)
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IRSs New Position on Employer-Employee Relationships and the Definition of Wages
Tax Benefits of Below-Market Loans to Children
Legislation
Tsunami Aid: Accelerated Charitable Deduction
The AJCAs Domestic Business Provisions
by Stewart S. Karlinsky and Kenneth N. Orbach
Miscellaneous
PCAOB Rules for Tax Services
Practice & Procedures
Technology QC Issues in Tax Practice
Procedure & Administration
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Sec. 1441 Voluntary Compliance Program
U.S. Reporting Requirements for Canadian RRSPs/RRIFs
Financial Hardship Defense to FICA and FUTA Penalty
State & Local Taxes
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California Reinstates Insurance Company DRD
Current Corporate Income Tax Developments (Part I)
by Karen J. Boucher, Jason Clegg and Shona Ponda
Reader Survey
2005 AICPA
