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Table of Contents
October 2000
Asterisks indicate items in the Tax Clinic department.
 
Correction
 
Accounting Methods & Periods
  * Cash Method Now Available to Small Businesses with Inventory
    Paving Contractor Was Not Required to Use Accrual Method
     
Credits Against Tax
  * Complying with the ADA Can Provide Tax Benefits
  * Targeted Jobs Tax Credit Settlement Offer
     
Employee Benefits & Pensions
    Payments to Nonqualified Trust That Replaced Terminated Pension Plans Were Not Exempt from Employment Taxes
     
Estates, Trusts & Gifts
    Alternate Valuation Date
    Gift Tax Return Disclosure
  * Allocating Gain in an FLP
  * State Law Disclaimers: Always Effective for Federal Tax Purposes?
     
Exempt Organizations
  * Lobbying Expense Pitfalls for Exempt Organizations
  * Political Organizations and the New Disclosure Requirements
     
Expenses
    Sole Shareholder's Legal Expenses
    Food and Beverage Deduction
  * Is Local Travel a Deductible Business Expense?
  * Website Development—How to Account for Set-Up, Installation and Maintenance Costs
     
Foreign Income & Taxpayers
  * Future of Export Tax Benefits
     
Gains & Losses
  * Basis in Replacement Property from Like-Kind Exchanges
    Securities Trader Reporting Requirements, by Thomas Rolfe Pudner
     
Gross Income
  * Contingent Attorneys' Fees
     
Individuals
  * Housing Allowances: Expanded Benefits and Planning Opportunities
  * Qualified State Tuition Programs—Sec. 529 Plans
     
Partners & Partnerships
    Converting a General Partnership Interest into a Limited Partnership Interest Tax-Free
     
Passive Activities
  * At-Risk Rules and LLCs
  * When Is Rental Property Not a Rental Property?
     
Personal Financial Planning
    Update on Investment Advisers Regulation: The Proposed IARD and Compliance Issues
     
Practice & Procedures
    Change in Accounting Method for Small Taxpayers with Inventory under Rev. Proc. 2000-22
    Statutory Requirements for Dependency Exemptions Must Be Met Fully
    Large Businesses Examination Program
    Refund Claim Is Timely, Even Though Return Was Filed Late
    Avoiding POA Problems with the IRS
    Negotiating Installment Agreements with the IRS Collection Division
     
Procedure & Administration
    Extension of Assessment Period for Certain Foreign Transfers Applies Only to Required Information, Not Entire Return
    Ex-Spouse Was Entitled to Intervene in "Innocent Spouse" Suit
     
S Corporations
    Final Regs. Clarify Passthroughs, Distributions and Basis Adjustments, by Nancy J. Foran and Michael D. Harkness
    Current Developments (Part I), by Hughlene Burton and Stewart S. Karlinsky
     
State & Local Taxes
  * Alaska Community Property Act
  * ISC Tax Issues
     
Technology
    Internet Shopping and Taxation (chart)
 
Reader Survey

 

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2000 AICPA