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Table of Contents
August 2002
Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
  * Depreciation of Greens and Tees
  * New Procedures for Changing Accounting Periods
  * September 11 Tax Relief—Electing Out of Mid-Quarter Depreciation
  * Tax Implications of FASs 141 and 142
  * When a Building Is Not a Building
    Use of Cash Method by Small Businesses, by AICPA Tax Division's Tax Accounting Technical Resource Panel
 
Corporations & Shareholders
    Use of the Installment Method in Liquidations (Part I), by Richard W. Harris
     
Employee Benefits & Pensions
  * New Guidance for Retirement Plan Distributions
  * Paying for LTC Insurance: The C Corporation Advantage
    Merger of Pension Plan into Profit-Sharing Plan is Not Partial Termination
     
Estates, Trusts & Gifts
  * Gifts of an Ownership Interest in a Business Not Eligible for the Annual Exclusion
 
Foreign Income & Taxpayers
  * Application of Sec. 382 to Foreign Corporations
  * The 50/50 Practice in Switzerland
  * LLC Trap for the Unwary in Canada
     
Gains & Losses
    Short Sales
  * Maximizing Tax-Free Gain from a Sale of a Home
  * Vacation Home Tax Planning: Shaky Foundations Not Easily Repaired with Software
    Capital Asset Deemed-Sale Election Available until Oct. 15, 2002
     
Individuals
  * New Retirement Savings Incentive May Be an Opportunity for "Retirees"
  * Ruling Expands Sec. 1041 Exemptions from Assignment-of-Income Doctrine
  * Tax Planning Opportunities for U.S. Series E and EE Savings Bonds
    Post-EGTRRA Life Insurance Planning, by Robert A. Esperti, Renno L. Peterson, David K. Cahoone and Jonathan A. Mintz
     
Partners & Partnerships
  * Structuring Partnership Payments to a Retiring Partner
  * When Is an Assignee or Judgment Creditor Taxed on Partnership Income?
     
Practice & Procedures
    TEC Initiatives
     
Procedure & Administration
    FICA on Tips
    Tax Shelters
  * Challenge to Tax Assessment Based on IRS Aggregate-Tip Reporting
     
S Corporations
    Applying for a Fiscal Year under Sec. 444 when an S Election Is Made
     
Tax Education
    Evaluating Tax Education: A Survey of New Hires
     
Reader Survey

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2002 AICPA