Home
Online Publications
Online Issues
TTA Home
Table of Contents
Table of Contents
September 2003
Asterisks indicate items in the Tax Clinic department.
Bankruptcy & Insolvency
Tax and Pension Claims in Bankruptcy (Part II)
by Thomas J. DeGeorgio and Valrie Chambers
Charitable Contributions
*
Green Charitable Contributions
Credits Against Tax
*
Contract Research and the R&D Credit
Depreciation
*
Depreciation Method Changes
Taxpayers Have until Dec. 31, 2003 to Elect Out of Mid-Quarter Convention for 2001
Employee Benefits & Pensions
Deemed IRAs in Qualified Plans
Abusive SESOPs
*
Plan Distributions from SESOPs
*
The Retirement Alternative: Sec. 412(i) Plans
Using a Qualified EAP
E
states, Trusts & GIfts
*
Wait and See GST Tax Planning
Significant Recent Developments in Estate Planning
by Brian T. Whitlock
Expenses
*
IRS to Concede Capitalization of Loan Origination Costs under Prop. Regs.
Gains & Losses
Bankruptcy Professional Fees Are Not SLLs for Carryback Purposes
LLCs & LLPs
*
Applying the SE Tax Rules to LLC Members
Legislation
JGTRRA Cuts Rates, Increases Some Deductions and Credits
by Ronald B. Hegt
Miscellaneous
On the Bookshelf
Partners & Partnerships
*
Amending a Partnership Return
Practice Management
Serving Elderly Clients (Box)
AICPA Online Tax Resources
Procedure & Administration
EFTPS Upgrade
S Corporations
*
Avoiding S Corporation Tax on Investment Income
S Corporation Elections Guide
State & Local Taxes
*
Use Tax AutomationThe New Tax Frontier
*
Voluntary Disclosure: Minimizing Preexisting State Tax Liabilities
State Laws and Legislation Disallowing Certain Intercompany Expenses
Reader Survey
2003 AICPA
