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Table of Contents
Table of Contents
August 2004
(*)
Asterisks indicate items in the Tax Clinic department.
Accounting Methods & Periods
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Taxation of Advance Payments
Bankruptcy & Insolvency
Debtor’s Use of NOLs Received from Bankruptcy Estate
Depreciation
Proposed Regs. Shed Light on Income Forecast Method
by Wayne M. Schell
Employee Benefits & Pensions
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Net Unrealized Appreciation
Estates, Trusts & Gifts
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When to Use a “Zeroed Out” GRAT
GRAT Planning with S Corp. Stock
by Teri L. Sunderman
Foreign Income & Taxpayers
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“Check-the-Box” Election Avoided FPHCI Taint
Gross Income
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Contingent Attorneys’ Fees—Is Help on the Way?
Individuals
Transfer of NQSOs in Divorce
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Planning for Individual NOLs: Converting to a Roth IRA
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Taxpayer-Friendly Guidance on the 60-Day IRA Rollover Waiver
Are Unallocated Support Payments Alimony?
Partners & Partnerships
Partnership’s Formless Conversion
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Negligence Penalties for Nondeductible, Unreimbursed Partnership Expenses on Individual Returns
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Properly Structured Retirement Payout Avoids SE Tax
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Relief from Partnership Late-Filing Penalties
Practice & Procedures
An Analysis of SSTS Interpretation No. 1-2 (Part II)
by John C. Gardner, Bruce E. May and Roger Reinsch
TEC Initiatives
Practice Management
Getting Started in ElderCare/PrimePlus
Procedure & Administration
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Using Payroll Taxes for Working Capital: Path to Financial Ruin
S Corporations
ESOPs and S Corporations
Determining Deductibility of Passive Losses
Tax Education
Training Students to Be Accounting Cops
Reader Survey
2004 AICPA
