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Table of Contents
 September 2005
Asterisks indicate items in the Tax Clinic department.
 

Corporations & Shareholders
  * The Burden of BILs
 
Credits Against Tax
   

The Low-Income Housing CreditProgram Expansion and Investment Opportunities by Sean Showers

     

Depreciation
   

Home Office Qualifies as Residential Rental Property
     
Employee Benefits & Pensions
    Establishing a Defined-Benefit Plan to Maximize Contributions for Older Shareholder-Employees
     

Estates, Trusts & Gifts
    Trusts Investment Advisory Fees       
    GST Exemption Allocation
  * Charitable Gifts of Partial and Undivided Interests
   

Significant Recent Developments in Estate Planning by Roby B. Sawyers and Brian T. Whitlock
    Taxpayer Loses FLP Appeal on Retained Rights

 

Expenses
  * Documenting Deductions for Investment Banking Fees
  * Maximizing the Deduction for Personal Use of an Aircraft
    Ninth Circuit Reverses Findings on Reasonable Compensation
     

Gains & Losses
 

How the AMT Affects Long-Term Capital Gain Rates by Charles Carslaw, Richard Mason and John R. Mills

Individuals
  * Personal Residence Gain Exclusion: Unforeseen Circumstances Safe Harbors
     
Partners & Partnerships
  * Withholding Requirements for Partnerships with Foreign Partners
     
Practice & Procedures
    Reportable TransactionsWhat Tax Advisers Need to Know
     
Procedure & Administration
    National Research Program
    The IRSs New EmphasisTax Enforcement
     
Real Estate
  * Benefits and Drawbacks for Rental Real Estate Professionals
  * Investor vs. Dealer Status
     
S Corporations
    S Corps. under Scrutiny
  * ESBTs: Perhaps More Advantages than Disadvantages
  * The AJCA Aids Financial Institutions Seeking S Status
     
Special Industries
  * Qualified Zone Academy Bonds
     
State & Local Taxes
    State Action on the Domestic Production Activities Deduction
Reader Survey

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2005 AICPA