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

Asterisks indicate items in the Tax Clinic department.

Accounting Methods & Periods
	*	Installment Sales with Contingent Sales Price

Corporations & Shareholders
		Schedule M-3 Revisions

Depreciation
		The Ins and Outs of Recapture (Part II) by John O. Everett and Debra M. Grace

Employee Benefits & Pensions
	*	IRS to Aggressively Pursue Executive Stock Option Scheme Participants

Estates, Trusts & Gifts
		Implied Agreement Triggered Estate Inclusion of FLP Assets
	*	Alternatives to Funding Life Insurance Premiums
	*	Disclaimers and Private Foundations
		Bongard: Tax Court Incorrectly Expands Sec. 2036(a)s Application
		Third-Party Trusts Integrate Estate and Asset-Protection Planning by Edward D. Brown

Expenses
		Deducting Corporate Aircraft Entertainment Travel
	*	Sec. 179 Deduction Decision Was Taxpayer Favorable

Foreign Income & Taxpayers
	*	Carrying on Business in Canada
	*	Transfer Pricing in Germany

Gains & Losses
		Insurance Agency Termination Payments Were Ordinary Income

Partners & Partnerships
		Partnership Liabilities
	*	At-Risk RulesSec. 465 Prop. Regs.
	*	Treatment of Ownership Changes for EIPs under Notice 2005-32

Practice & Procedures
		TEC Initiatives

Procedure & Administration
	*	New Regs. on Form W-4 Exemptions
	*	Stock Options and AMT: Tax Court Says No Hardship
		CPA Not Liable for Clients Trust Fund Penalty

Real Estate
		Taxpayer Failed to Establish Dealer Status

S Corporations
		Applying the Estate Freeze Special Valuation Rules to S Corporations

Special Industries
		Tax and Investment Planning with Royalty Trusts by Richard B. Toolson, Debra L. Sanders and William A. Raabe

State & Local Taxes
	*	New Bill Redefines Nexus

Tax Education
		Pro-Bono Tax Services: The Role of Tax Academics and Students


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