Home
Online Publications
Online Issues
TTA Home
Table of Contents
Table of Contents
April 2002
Asterisks indicate items in the Tax Clinic department.
Accounting Methods & Periods
*
Cost Segregation: A Genuine Tax Savings Strategy
Corporations & Shareholders
IRS Discusses Possible Prohibited Transactions of Redeemed Shareholder
Employee Benefits & Pensions
Frequent-Flyer Miles
*
IRS Again Revises Split-Dollar Insurance Rules
*
IRS Issues New Rules on Stock Options
Estates, Trusts & Gifts
*
Make Sure that Durable Power of Attorney Is Truly Durable
*
Right To Be Free of Estate Tax Liability May Be Disclaimed
Proper IRD Planning Can Preserve Family Wealth,
by Caroline D. Strobel and Paul J. Streer
Exempt Organizations
AICPA Survey on E-Filing Form 990 Series
*
Private Foundations: Achieving Maximum Use of Excess Qualifying Distributions
Expenses
*
Classifying Heavy Maintenance Expenditures
*
Offshore Insurance Arrangement Had Economic Substance and Business Purpose
*
Seventh Circuit Takes a Pragmatic Approach on Accrual of Recurring Expenses
Gross Income
*
Are a Trust's Advisory Fees Subject to the 2%-of-AGI Deduction Floor?
Frequent-Flyer Miles Attributable to Business Travel Are Not Taxable
Individuals
Terrorist-Attack Relief
Partners & Partnerships
*
Compensatory Transfers of Restricted Partnership Interests
Personal Financial Planning
A Guide to U.S. Income Taxation of Foreign Nationals
Practice & Procedures
Tax Court Provides Guidance on Pre-1995 SLL Claims
Defining the Revised Innocent-Spouse Provisions
CDP Procedures Finalized
Ann. 2002-2: The Carrot and the Stick?
Procedure & Administration
Tax Shelter Disclosures
Credit Card Tax Payments
S Corporations
*
PALs Carried Forward from C to S Corporation
Recognizing Suspended Passive Losses when S Stock Is Transferred to a Family Member
State & Local Taxes
Current Corporate Income Tax Developments (Part II),
by Karen J. Boucher
Reader Survey
2002 AICPA
