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Table of Contents
May 2001
Asterisks indicate items in the Tax Clinic department.
Consolidated Returns
*
Carryback of Post-Acquisition Consolidated NOL Attributable to Acquired Corporation
Corporations & Shareholders
*
Final Sec. 355(d) Regulations
*
Limited Partnerships in Corporate Distribution Planning
*
More Liberal
Morris Trust
Rules
Sale-and-Leaseback of Real Property,
by Philip R. Fink
Paymens Made in Dissolved Corporation in Satisfaction of Shareholder's Alimony Obligation
Portion of Payment to Former Shareholder Characterized as Consulting
Credits Against Tax
*
Postponed Research Credit Regulations and Discovery Test
Employee Benefits & Pensions
*
Simplified Minimum Distribution Rules
Nonmonetary Recognition Awards with $100 FMV
Estates, Trusts & Gifts
Estate Tax Study
AICPA Study on Reform of the Estate and Gift Tax System
*
CRAT Attack
Using IRAs to Fund QTIP Trusts,
by Linda M. Johnson and Brian R. Greenstein
Funding Purchase of Stock from Deceased Shareholder's Estate or Heirs with Insurance
Puerto Rican Resident Not Subject to U.S. Estate and Gift Tax
Sec. 645 Election and Short-year Return
Excise Taxes
*
Accounting for Floor Stocks Taxes
Expenses
*
Favorable Guidance on Deductible Maintenance Costs
Foreign Income & Taxpayers
*
QIs—Confidentiality, with Limitations
Gains & Losses
*
Installment Sales of Multiple Assets
Gross Income
*
Contingent Attorney’s Fees
*
Insolvency Test Includes Exempt Assets
Interest Income & Expense
OID Guidance
LLCs & LLPs
*
When Not to Use an LLC to Own Real Estate
Partners & Partnerships
*
Divided Holding Periods for Partnership Interests
Passive Activities
*
Passive Losses and Sec. 731 Gain
Practice & Procedures
TEC Initiatives
Procedure & Administration
Growth of the Code (chart)
*
TC Ruling on Six-Year SOL
Unsigned Return Claiming Joint Filing Status
S Corporations
*
Thinking Above and Below the Line for S Corporation Composite Taxes
State & Local Taxes
*
Illinois DOR Amends Income Tax Regulations
Tax Education
Experiences with the Model Tax Curriculum
Technology
E-Filing Security
Reader Survey
2001 AICPA
