Home Online Publications Online Issues TTA Home Table of Contents Search Feedback

Table of Contents
August 2000
Asterisks indicate items in the Tax Clinic department.
 
     
Corporations & Shareholders
   * PHC Tax and Sec. 382
     
Credits Against Tax
  * Poultry Waste Tax Credit
     
Employee Benefits & Pensions
  * Divorce-Related Transfer of Compensatory Stock Options Is Taxable
  * IRA Distribution Funded by Community Property Was Taxable Solely to Participant
  * ISOs and AMT
     
Estates, Trusts & Gifts
  * GST Trap for the Unwary
    Significant Recent Developments in Estate Planning (Part I), by Brian T. Whitlock
     
Expenses
    Deduction for Covenant Not to Compete Allowed after Accounting Firm Break-Up
     
Gains & Losses
  * Structuring Insurance Contracts to Qualify under Sec. 1033
  * Two Roads to Capital Gains for Patent Sales
     
Gross Income
  * Contingent Attorney Fees Included in Income of Taxpayer
 
Individuals
    Innocent Spouse Litigation
    Tax Bite in the Eight-Hour Day (chart)
     
Interest Income & Expense
  * Is the Deduction of Interest on Tax Deficiencies Finally Over?
  * Taxation of Bond Discounts and Premiums
     
Partners & Partnerships
  * New Partnership Basis Rules
  * Prop. Regs. on Allocation of Partnership Debt
    Tax-Deferred Disposition of a Former Partnership Business via a Type B Stock Swap
     
Procedure & Administration
    Tax Court Petition Filing
    Electronic Filing
    Registration, Listing and Disclosure of Potentially Abusive Corporate Tax Shelters, by Roby B. Sawyers
    IRS-Prepared Form 4549 Was "Return" for Bankruptcy Code Purposes
     
S Corporations
  * Effect of Installment Method on QSubs and Other Ignored Entities
     
State & Local Taxes
  * Effects of S Election on Domicile Should Be Considered in State Tax Planning
     
Tax Education
    Classroom Management Techniques: Effective Use of Electronic Applications and Tools
     
Technology
    Interactive Income Tax Receipt
 
Reader Survey

 

Back
2000 AICPA