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	Table of Contents July 2003

Asterisks indicate items in the Tax Clinic department.

Accounting Methods & Periods
	*	Safe-Harbor Method to Determine Market Value of Motor Vehicle Cores
	*	TAM Addresses SAB 101 Revenue Recognition Issues

Charitable Contributions
	*	Charitable Contributions of Patents

Consolidated Returns
	*	Cancellation of Accrued, but Unpaid, Interest on Intercorporate Debt

Corporations & Shareholders
	*	Technical Inconsistencies in the Investment Company Provisions

Depreciation
	*	Treating Rotable Spare Parts as Depreciable Assets

Employee Benefits & Pensions
	*	Deductions for Bonus Arrangements

Expenses
		Egg Donation Costs
	*	Customs Duty Considerations
		Purchasing, Leasing and Developing Software (Part I) by Larry Witner and Tim Krumwiede
		Accountable Plans, Reimbursements and Per-Diem Allowances (Part I) by William J. Kenny and Anne L. Christensen

Gains & Losses
		Mark-to-Market for Securities Dealers
	*	Professors Receipt of Royalties Treated as Capital Gains
		Planning for an Installment Sale Involving Depreciation Recapture

Interest Income & Expense
		Inflation-Indexed Debt Instruments by Frederick R. Parker, Jr. and Timothy W. Vines

Legislation
	*	HR 285

Passive Activities
		Trusts Material Participation Not Limited to Trustees Activity

Personal Financial Planning
		Taxation of Older Adults

Practice & Procedures
		Recovering Litigation and Administrative Costs
		EIC Verification Initiative
		Tax Shelter Transactions: To Amend or Not to Amend?
		The Many Faces of Dispute Resolution

Procedure & Administration
		Innocent Spouse
	*	Avoiding Accuracy-Related Penalties under Rev. Proc. 94-69
	*	IRS Updates Late-Election Procedures
		Late Information Returns Do Not Preclude Employee Classification Relief

S Corporations
		Revised Procedures for Relief from Late S Elections

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