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Table of Contents
June 2001
Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
  * Amending Returns after Reinstatement of Installment Method for Accrual-Basis Taxpayers
  * Prop. Regs. on Mid-Contract Change in Taxpayer under Long-Term Contract Method
  * Rev. Proc. Simplifies LIFO Method for Used-Vehicle Dealers
    Depreciation of Like-Kind Exchange Property after Notice 2000-4, by J. David Mason, Linda Garrett Levy and Richard L. Levy
     
Corporations & Shareholders
  * Acquisition of Holding Company Assets by Less-than-80%-Owned Subsidiary Should Satisfy COBE Requirement
  * Final Sec. 338 Regs. on Solely-for-Voting-Stock Requirement
     
Credits Against Tax
  * Courts Reject IRS's "One-Claim" Rule for Sec. 34 Fuel Tax Credits
     
Estates, Trusts & Gifts
  * Application of Two-Percent Floor on Itemized Deductions to Trusts and Estates
    Effectively Using the Annual Gift Tax Exclusion (Part I), by John J. Scroggin
 
Expenses
  * Deductibility of Towboat Periodic Maintenance Costs
  * Environmental Remediation Expenditures Are Capitalizable to Contaminated Property
     
Foreign Income & Taxpayers
  * Foreign National Tax Planning to Avoid PFIC Trap
     
Gains & Losses
  * Community Renewal Tax Relief Act's Incentives for Investors—Form Over Substance?
     
Individuals
    Tax Freedom Day (chart)
    Individuals May Not Deduct Fees for Credit Cards Used to Pay Personal Income Tax
     
Legislation
    New Blue Book
     
LLCs & LLPs
  * LLC Member Not Limited Partner for Sec. 469 Purposes
     
Partners & Partnerships
  * Interplay of SOLs Raised in TEFRA Case
    Requesting a Revocation of a Partnership Election under Sec. 754 when It Becomes Disadvantageous to the Partners and the Partnership
     
Practice Management
    "Mining" Client Data: Taxpayer Privacy Issues
     
Procedure & Administration
    Employment Taxes Assessed in SMLLC's Name and EIN Were Valid Assessments Against Company's Sole Owner
     
Special Industries
  * IRS Acquiesces in Cooperative Decision
     
State & Local Taxes
    Streamlined Sales Tax Project
  * California Insurance Company DRD Provision Ruled Unconstitutional
  * Tennessee Court Rules that AOL Does Not Have Nexus in the State
  * Voluntary Registration or Voluntary Waiver of Constitutional Protection?
    Update on Taxation of LLCs, LLP and Their Owners
     
Subject Index
Reader Survey

 

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2001 AICPA