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Table of Contents
April 2000
Asterisks indicate items in the Tax Clinic department.
Clarifications
Accounting Methods & Periods
Changing an Impermissible LIFO Method,
by Dennis J. Gaffney, Richard O. Davis and Maureen H. Smith
Employee Benefits & Pensions
*
FICA Taxation of Nonqualified Deferred Compensation
*
Revised Form 5500 and Information Reporting
Estates, Trusts & Gifts
*
Final Regs. for Separate-Share Rules Issued
*
Foreign Asset-Protection Trusts
*
GST Planning Opportunities
*
Grandfathered Trust Modification Permitted
Sup. Ct.: Valid Disclaimer of Inheritance Under State Law Could Not Avoid Federal Tax Liens
Exempt Organizations
*
Final Regs. for Exempt Organization Disclosure Requirements
Expenses
*
Depreciation of Property Acquired Subject to Secs. 1031 and 1033
*
Tax Treatment of ISO 9000 Costs
Payment Agreements with Acquiring Corporation May Be Golden Parachute Payments
Foreign Income & Taxpayers
*
Is It Time to Tune Up Your Maquiladora?
*
Recent Changes in Filing Requirements for Foreign Partnerships
Gains & Losses
Managing Portfolio Gains and Losses in Mutual Fund Redemptions,
by Gerald P. Weinstein and Robert Bloom
Ownership of Home by Partnership Counts for Sec. 121 Purposes
Gross Income
*
Exacto Spring Corp.
Breaks New Ground in Reasonable Compensation
Individuals
2001 Federal Budget Dollar (chart)
*
Business Property Sales under Secs. 1031 and 121
Miscellaneous
Securities Pricing
Personal Financial Planning
A Current Focus on IA Services
Practice & Procedures
AICPA Alert on IRS RAL Program
The Courts Look at Sec. 6672 TFRP
Protesting Penalties Asserted by the Service Center
IRS Revises Offers in Compromise
New Foreign Partnership Reporting Requirements
Procedure & Administration
Credit for Withholding
S Corporations
*
Amounts Borrowed from Fellow S Shareholder Not At-Risk for Basis Purposes
*
ESOPs, S Corporations and Sec. 267
Avoiding Involuntary Termination of S Status from Excess Passive Investment Income
State & Local Taxes
*
Michigan RAB 98-1: The Implementation Phase
*
State R&E Credits
Current Corporate Income Tax Developments (Part II),
by Karen J. Boucher
Reader Survey
2000 AICPA
