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Table of Contents
June 2002
Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
  * IRS Eases Rules for Accounting-Method Changes
  * Significant New Guidance for Changing an Accounting Method
  * The "Simplified" IPIC Method
 
Consolidated Returns
  * Rite Aid Precipitates Issuance of Prop. and Temp. Regs.
     
Corporations & Shareholders
  * Treatment of Intercompany Debt in a Reorganization
     
Credits Against Tax
    Will the New Markets Tax Credit Stimulate Low-Income Communities? (Part I), by Alan S. Lederman
 
Employee Benefits & Pensions
  * TAM Blesses Plan "Inoculation" Language
     
Exempt Organizations
    E-Mail Contribution Acknowledgement
     
Expenses
  * Deductibility of Exit and Entrance Fees Paid to the FDIC
  * Proposed Guidance on Capitalization
  * Sec. 162 Demutualization Payments Deductible, but Not Until Paid
    IRS Discusses Deductibility of Underwriting Fees
     
Foreign Income & Taxpayers
    Expatriation Tax Proposals
  * Cross-Border Guarantee Fees Subject to U.S. Withholding Tax
  * PFICs: Applying the Subsidiary Lookthrough Rules to Intercompany Transactions
  * Phantom Foreign Currency Gain on Foreign Property
  * Temp. Regs. Expand Relief for Foreign Persons Failing to File U.S. Returns
  * U.S. Companies' Sales to EU Consumers Subject to VAT on Digital Downloads
     
Gains & Losses
  * Tax Court Expands Sec. 1033's Scope
     
Gross Income
  * Going for the Gold: Sec. 280A and Olympic Rentals
     
Individuals
    Stock Contribution
    Lost Deductions
    Tax Freedom Day (chart)
     
Interest Income & Expense
  * Interest Deductions for Bankrupt Corporations
     
Partners & Partnerships
  * Rev. Proc. 2002-22: Co-Ownership of Property or Partnership Interest?
    Avoiding Recharacterization of Rental Income on Resale of Self-Developed Property
     
Passive Activities
    Mark-to-Market Election Is Not a Disposition for PAL Purposes
     
Procedure & Administration
    Federal Tax Liens
    IRS Suspends Filing Requirements for Certain Fringe-Benefit Plans
     
State & Local Taxes
    Building a Cost-Effective State and Local Tax Library
     
Tax Practice Management
    SOL on Tax Assessments
     
Subject Index
Reader Survey

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2002 AICPA