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Home Online Publications Online Issues TTA Home Table of Contents
	Table of Contents May 2004

Asterisks indicate items in the Tax Clinic department.

Accounting Methods & Periods
		Intangibles Capitalization

Charitable Contributions
		Limits on Individuals Charitable Deductions (Part I) by Kent Swift

Corporations & Shareholders
	*	Distributions Causing a Stock Value Increase Met Business Purpose Requirement
		Avoiding Locked-In Installment Gain on a Predeath Stock Redemption

Credits Against Tax
		Disabled Access Credit

Employee Benefits & Pensions
	*	DOL Correction and Compliance Programs
	*	Executive Compensation Compliance Initiative
	*	No Gain Deferral on Stock Sale to ESOP
	*	To ESOP or Not to ESOP?
		Working Business Owner Was a Plan Participant for ERISA Purposes

Exempt Organizations
	*	Is Endowment Investment Income Subject to UBIT?

Expenses
	*	Capitalization of Environmental Cleanup Costs

Foreign Income & Taxpayers
		A Guide to Foreign Corporation E&P (Part I) by Paul C. Lau and Sandra Soltis

Gross Income
	*	Understanding the Tax Effects of REIT Investments

Individuals
	*	Neighbors Hostility Allowed Reduced Exclusion on Residence Sale Gain
		The Marriage Penalty after the JGTRRA by Karyn Bybee Friske and Darlene Pulliam

Partners & Partnerships
		Partnership Tax Deficiency

Practice & Procedures
		TEC Initiatives
		Prevailing Taxpayer Entitled to Enhanced Fee Award

Procedure & Administration
		Tax Court Had No Jurisdiction Over Nonrequesting Spouses Petition
		Service to Update Guidance on Student FICA Exception

S Corporations
	*	S Shareholder Loan Basis
		Renewed Focus on S Corp. Officer Compensation

State & Local Taxes
	*	Illinois Wheel of Unity Doctrine

Tax Education
		How Does the Tax Sections Strategic Plan Affect Tax Education?

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