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Table of Contents
June 2000
Asterisks indicate items in the Tax Clinic department.
 
Clarification
     
Accounting Methods & Periods
    Installment Method Repeal
  * Do Service Providers Have Inventoriable Merchandise?
    IRS Issues Guidance on Application of New Sec. 453(a)(2) to Installment Sales
     
Corporations & Shareholders
  * Partnership's Sale of Contributed Corporate Stock May Be a Trap for the Unwary
     
Estates, Trusts & Gifts
  * QTIPing an IRA
  * Use of Notes with GRATs and GRUTs
    Recent Developments in QPRTs and QTIPs, by Reed W. Easton
    Estate Was Entitled to Deductions for Reimbursed Gift Taxes that Heirs Paid
     
Excise Taxes
  * Final Regs. on Excise Tax Treatment of Prepaid Telephone Cards
     
Exempt Organizations
  * IRS Issues Corporate Sponsorship Prop. Regs.
     
Expenses
  * Deductibility of Environmental Remediation Costs
  * Does the Form of Malpractice Insurance Control the Deductibility of the Premium?
  * Revenue Ruling Allows Deduction for Asset Removal Costs
    The Status of the "Independent Investor" Test in Reasonable Compensation Determinations, by Karyn Bybee Friske and Darlene Pulliam Smith
    Employer's Travel Deduction Not Limited to Amount Reportable by Employees
     
Foreign Income & Taxpayers
  * "Check-the-Box" Prop. Regs.—Extraordinary Transactions Could Cause Extraordinary Results
    U.S. Estate Tax Exposure for Foreign Nationals, by Michael K. Schaefer
 
Gains & Losses
  * Constructive Sales Treatment for Appreciated Financial Positions
  * Partnership's Ownership of Residence Does Not Deny Sec. 121 Exclusion
    Replacement Property Disposition after ESOP Sale Results in Recognition of Deferred Gain
     
Gross Income
  * Calculating the Value of Insolvency
  * Tax Court Applies Sec. 1041 Nonrecognition Provisions to Stock Redemptions
  * Taxation of Contingent Attorney Fee Awards
     
Individuals
    Tax Freedom Day (chart)
    Applying the Rules Governing Distributions of Marketable Securities
     
Procedure & Administration
    IRS Information Letters
    Practitioner Authorization
     
S Corporations
  * Final Regs. Provide Guidance on S Corp. Treatment of COD Income
     
State & Local Taxes
    State Tax Nexus
  * State Developments in Intangible Property
    Managing Sales and Use Tax Compliance and Administration with Self-Audits and Managed Compliance Agreements
     
Tax Practice Management
    Tax Discussions Online
     
Subject Index
Reader Survey

 

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2000 AICPA