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Table of Contents
May 2000
Asterisks indicate items in the Tax Clinic department.
Accounting Methods & Periods
Using the Installment Method with Escrow Arrangements,
by William G. Andreozzi
Charitable Contributions
*
Charity at Bargain Prices
Corporations & Shareholders
*
Distinctions Between State Law Mergers and Tax-Free Reorganizations
*
Stock Repurchase Plans and COI
Using Recapitalization to Transfer Voting Control to Younger Shareholders
Depreciation
*
Noncompete Agreement Entered into Contemporaneously with Stock Redemption
Employee Benefits & Pensions
*
Tax Planning for Roth IRAs
Form 5500—Out with the Old, in with the New
Estates, Trusts & Gifts
*
Crummey
GST Tax Trap
*
Fifth Circuit Values Estate Tax Claim on Date of Death
*
Gift Tax SOL Disclosure Final Regs.
*
Pres. Clinton's Proposal to Repeal Sec. 1014(b)(6) Is Unfair
*
The Splitting Issue
*
Valuation of FLP Interests
Personal Representative Who Relied on Attorney Was Not Liable for Estate's Unpaid Taxes
Exempt Organizations
The Internet and Tax-Exempt Organizations,
by Jody Blazek
Expenses
*
Website Development Costs
Costs of Replacing Retired Assets Were Deductible
Foreign Income & Taxpayers
*
Avoiding the PFIC Web When Liquidating a Non-QEF
*
When Does E-Commerce Create a PE?
Gains & Losses
*
Day Traders: Investors, Traders, or Self-Employed Dealers?
*
Final Regs. on Covered Call Rules
Individuals
Representative Budget of the Median Two-Earner Family (chart)
*
Taxability of Damage Awards for Sex/Gender Discrimination
Interest Income & Expense
*
Income from SAM Loans
Legislation
AICPA, United with Others, Urges Congress to Simplify Code
Miscellaneous
Investment Advisers
Partners & Partnerships
Tax Matters Partner
*
Partners Participating in Self-Funded Health Plan
*
Partnership Allocations May Be Subject to IRS Reallocation
Procedure & Administration
EIN Applications
*
Employers' FICA Obligations for Foreign Nationals Who Work in the U.S
.
*
Entity Classification Simplification Not That Simple
*
New Forms and Transition Rules for Withholding Tax
IRS Identifies "Tax-Avoidance" Transactions
S Corporations
*
Effect of Installment-Method Repeal on Accrual-Method S Corporations
*
Final QSub Regs
.
State & Local Taxes
*
Sales and Use Tax Optional Reporting Methodology
Tax Education
2000 Tax Education Symposium
Technology
E-Commerce and Tax Administration,
by Phil Brand and Lauren Roberts
Reader Survey
2000 AICPA
