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Table of Contents
September 2000
Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
  * Ability to Use Cash Method Expanded
  * Prop. Regs. Simplify LIFO IPIC Method
     
Corporations & Shareholders
    Tax Rates on Corporate Investment (chart)
  * Mergers Involving Disregarded Entities
  * New Regs. Alter Tax Consequences of Sec. 338(h)(10) Elections
     
Credits Against Tax
  * Research Credit and the 1999 Act
     
Employee Benefits & Pensions
  * IRA-Designated Beneficiary Not Bound by Owner's Pre-death Withdrawal Calculations
  * Safe-harbor Sec. 401(k) Plans
     
Estates, Trusts & Gifts
    Significant Recent Developments in Estate Planning (Part II), by Brian T. Whitlock
    Using a Gift Program to Shift Control to Family Members
     
Exempt Organizations
  * Prop. Regs. on Corporate Sponsorships and Exclusivity Payments
     
Expenses
  * Daily Transportation Expenses for Temporary Work Locations
  * Deduction of Loan Origination Costs
    Travel Reimbursements for Assignments with Breaks in Service
     
Foreign Income & Taxpayers
  * Hybrid Entities and Treaty Benefits
     
Partners & Partnerships
    Basis Allocation Rules for Distributions of Multiple Assets, by John M. Beehler
     
Practice & Procedures
    ABA and MDPs
    Tax Executive Committee Initiatives
     
Practice Management
    Client Record Retention and Tax Workpapers
     
Procedure & Administration
    IRS C&L Division
    TIN Matching Pilot Program
     
S Corporations
  * S Corporation Financial Institutions and the AMT Credit
    Sup. Ct. to Decide Whether COD Income Increases Basis, by Robert A. Briskin
     
State & Local Taxes
  * E-commerce and Sales Tax Uniformity
  * International Fuel Tax Agreement
  * Michigan SBT
    Voluntary Disclosure as a Means of Satisfying Unmet State Tax Obligations
     
Technology
    Valuing Savings Bonds
 
Reader Survey

 

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2000 AICPA