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Table of Contents
 May 2005
(*) Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
    Intangibles Capitalization
  * Tax Contingency Reporting
  * The AJCAs FAS No. 109 Implications
 
Corporations & Shareholders
    Exchange of Net Value Requirement
  * Brotherly Stock Sale Caused an Ownership Change
  * Expansion of A Reorg. Provisions
    Using Stock Bonuses to Transfer Control
 
Depreciation
    Tax Planning for Land Preparation Costs by Claudia L. Kelley and Susan E. Anderson
 
Estates, Trusts & Gifts
  * FLPs and the Indirect Gift Trap
  * Lack of Entitlement to Current Income Doomed Marital Deduction
    Final Regs. Define Income under Sec. 643 by F. Gordon Spoor
     
Exempt Organizations
    Nonprofit Organization Reform
  * All Eyes on the Nonprofit Community
 
Expenses
  *

T&E Substantiation
     
Foreign Income & Taxpayers
  * Not All Transfer-Pricing Rules Are Created Equal
 
Gross Income
   

Disability Pay Not in the Nature of Workers Compensation
     
Miscellaneous
    AICPA Proposed Business Valuation Standards Exposed for Public Comment
     
Partners & Partnerships
    SILO Legislation
     
Procedure & Administration
    E-Filing Requirements
  * Accounting for Income Taxes in the Post-SOA World
    Alert: E-filing Survey Now Available
    TEC Initiatives
    Tax Court May Not Exclude Special Trial Judge Report from Record on Appeal
     
S Corporations
  * Sellers Continuing Ties to S Corp. Did Not Disqualify Redemption Treatment
     
State & Local Taxes
    Deducting Related-Party Interest and Intangible Expenses by Michael S. Schadewald
     
Tax Education
    How to Incorporate Tax Reform into Tax Courses
     
Tax Policy
    Social Security White Paper
     
Technology
  * Should VoIP Be Taxed?
 
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2005 AICPA