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Home Online Publications Online Issues TTA Home Table of Contents
	Table of Contents April 2003

Asterisks indicate items in the Tax Clinic department.

Agriculture
		Income Averaging for Farmers by Ted D. Englebrecht, Jo Ann Christensen and Clyde Posey

Corporations & Shareholders
	*	Merger of Target into Acquiring Corporations SMLLC Is an A Reorganization
	*	PSCsBeware of Unreasonable Compensation
		Buy-Sell AgreementsAn Invaluable Tool (Part I) by George Jackson III and David M. Maloney

Employee Benefits & Pensions
		Simplifying Employer-Provided Retirement Plan Rules

Estates, Trusts & Gifts
	*	Inadequate Disclosure of Gifts of Closely Held Business Interests
	*	Sec. 2036 and FLPs
		Surviving Spouse Can Roll Over IRA Proceeds Received from Trust

Expenses
		Expense-Reporting Programs with Electronic Credit Card Receipts

Foreign Income & Taxpayers
		Expatriate Tax
		Mutual Fund Regs.
		Sourcing Income from Internet Transactions by Donald T. Williamson, Faro Naveed and Kelly Nakamoto

Gains & Losses
	*	Personal Guaranty Does Not Preclude Gain Recognition on Transferred Liabilities

Gross Income
		Contingency Fees Paid Directly to Attorney Are Excludible

Personal Financial Planning
		FLP Issues and Opportunities

Practice & Procedures
		Offshore Voluntary Compliance Initiative
		The High Cost of Subsidized Eating Facilities and Employees Eating In
		The New Look of IRS Appeals
		IRS Resumes K-1 Matching Program

Procedure & Administration
		Reporting Foreign Bank Account Information
	*	Eighth Circuit Reverses Tax Court on Burden of Proof
	*	IRS Audit Initiatives
	*	Ninth Circuit Overturns Earlier Holding on Refund Limits
		Joint Return Required for Equitable Innocent Spouse Relief
		Employee Settlements Subject to Employment Tax

S Corporations
	*	ESOP Ownership of S Corporations: Good Use or Bad Abuse?
		Identifying Tax Opportunities on Stock Received from an Estate

State & Local Taxes
	*	Massachusetts Uses LLP Structure to Avoid MBT Problems
		Current Corporate Income Tax Developments (Part II) by Karen J. Boucher

Tax Policy
		JCTs Enron Reports

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