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Table of Contents
September 2001
Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
  * Adopting, Retaining and Changing Accounting Periods
  * Continuation of LIFO Benefits Following a Sec. 721 Transfer
  * Depreciation Method Changes Allowed without IRS Consent
 
Consolidated Returns
  * Filing Carryback Claims for Consolidated Groups
  * Single-Entity Approach Approved for Affiliated Group Product Liability Losses
    Alert for Consolidated Return Filers
     
Corporations & Shareholders
    Tax Shelters
    Avoiding Dividend Treatment on Distributions by Liquidating
     
Employee Benefits & Pensions
  * IRA Rollovers of S Stock
  * Sec. 1032 in Structuring Deferred Compensation Plans
     
Estates, Trusts & Gifts
    Estate Tax Filing Extension
  * Estate Tax Repeal: What Now?
    Significant Recent Developments in Estate Planning (Part II), by Brian T. Whitlock and Jill McNamara
    Hand-Written Listing of Assets Was Not Qualified Disclaimer
 
Expenses
  * Tax Court Requires Capitalization of Loan Acquisition Costs
 
Foreign Income & Taxpayers
  * Elections Pursuant to FSC Repeal and Extraterritorial Income Exclusion Act of 2000
  * The Dual-Consolidated-Loss Trap
  * Treaty Status of LLCs
     
Gross Income
    Construction Allowance in Lease Agreements Need Not Be for Constructing or Improving Property to Satisfy "Purpose" Requirement
     
Individuals
    Education IRAs
    Personal-Residence Election Trap
  * Sec. 529 Plans—Qualified Tuition Programs
    Tax Issues in Divorce, by Edward J. Schnee and Hughlene A. Burton
     
Partners & Partnerships
  * Sale of Partnership Interests with Open-Service or Construction Contracts
     
Practice Management
    Tax Court Petition Filing by Nonattorneys
     
Procedure & Administration
    Tax Fraud
    Heads Up on EGTRRA!
     
S Corporations
    Restructuring Debt Basis in Light of the "Economic Outlay" Doctrine, by Gregory A. Porcaro
    S Shareholder Cannot Offset Self-Charged Management Fees against Nonpassive Income
     
Special Industries
  * Accounting for Originated Mortgage Servicing Rights
     
State & Local Taxes
    Upcoming State Tax Amnesty Programs Present Great Opportunity
     
Reader Survey
     

 

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2001 AICPA