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Home Online Publications Online Issues TTA Home Table of Contents
	Table of Contents July 2005

Asterisks indicate items in the Tax Clinic department.

Consolidated Returns
	*	Are the Loss Disallowance Regs. the Final Word?
	*	Often-Overlooked Stock Basis Adjustments
	*	Potential Tax Pitfalls in Debt Capitalization

Corporations & Shareholders
		Schedule M-3: Closing the Corporate Book-Tax Gap by John R. McGowan and David Killion

Depreciation
		The Ins and Outs of Recapture (Part I) by John O. Everett and Debra M. Grace
		Truckstops Fail Floor-Space Test for 15-Year Recovery Period

Estates, Trusts & Gifts
		Rev. Proc. 2005-24 Requires Spousal Waiver to Avoid CRT Disqualification

Exempt Organizations
	*	Partnership Investments by Public Charities: Tax Reporting Complexities
		Planning Strategies to Avoid Intermediate Sanctions by Sandra B. Richtermeyer and Gary Fleischman

Expenses
	*	Settlement Agreement Determines Fines or Penaltys Deductibility

Foreign Income & Taxpayers
	*	Can Sec. 267(f) Defer a Debtors Currency Loss?

Gains & Losses
	*	Issues and Pitfalls in Sec. 384Limits on NOL Use

Individuals
		Tax Planning for Stock Rights and Warrants
		SE Earnings Reduced Social Security Benefits

LLCs & LLPs
	*	Use of LLCs by Joint Patent Owners

Partners & Partnerships
	*	Application of Corporate Interest Limits to Partnership Debt
	*	Refund Claims Stemming from TEFRA Partnerships

Personal Financial Planning
		Estate Planning with Life Insurance

Practice & Procedures
		TAP: Mission and Methods
		New Procedure for the Suspension of Interest on Underpayments
		Sec. 179 Recapture and SUVs

Procedure & Administration
		IRS to Host Forums for Tax Advisers
	*	AT&T Corp. May Cost Taxpayers Years of Overpayment Interest

S Corporations
		Coordinated Issue Paper on S Corps.

Special Industries
	*	State and International Tax Aspects of Captives


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