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Table of Contents
October 2002
Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
  * The Cash Method for Small Businesses
 
Corporations & Shareholders
    Using A and C Reorganizations in Restructurings, by Gregory W. Walkauskas
     
Employee Benefits & Pensions
    Split-Dollar Life Insurance
  * Health Reimbursement Arrangements
  * IRS Reversal on Stock Options and Divorce
    Employee Tuition Reduction Not Excludible Fringe Benefit
     
Estates, Trusts & Gifts
  * Tax Court Upholds FLP Disallowance
     
Expenses
  * Employee-Owner Compensation in C and S Corporations
  * Sales Price Adjustments and the Claim-of-Right Doctrine
  * Sec. 179 Expensing Election
  * Tax Implications of the Business Use of Airplanes
    Deducting Third-Party Investment Mgmt. Fees Under Sec. 67(e), by the AICPA Tax Division's Trust, Estate and Gift Tax Technical Resource Panel's Sec. 67(e) Task Force
    Law Librarian's Costs in Obtaining Law Degree Were Not Deductible
 
Foreign Income & Taxpayers
  * Relief from International Double Taxation
     
Gains & Losses
    18% Capital-Gain-Rate Election
     
Individuals
    Per-Capita Federal Tax Burden (chart)
  * Sec. 529 Planning Opportunities
     
Legislation
    Sarbanes-Oxley Act
     
Partners & Partnerships
    Contributing Zero-Basis Accounts Receivable to a Cash-Basis Partnership
     
Personal Financial Planning
    Planning in Turbulent Times: GRATs
     
Practice & Procedures
    Circular 230 Alert!
    New Pilot Program to Expedite Technical Advice Process
    Collection Fast Track Mediation
    IRS Aggressively Challenges Privilege
    Restaurateurs, Count Your Tips!
     
Procedure & Administration
    Timeliness of Refund Suit
  * Employer FICA Tax on Unreported Tip Income
  * Tax Court Denies Jurisdiction on Underlying Tax Liability
    Outstanding Tax Balance Denied Preparer's Participation in IRS E-Filing Program
    Repayment of COD Income Allows for Refund Claim
     
S Corporations
  * Loan to S Corporation May Not Generate Taxpayer Basis
    Current Developments (Part I), by Stewart S. Karlinsky and Hughlene Burton
     
Reader Survey

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2002 AICPA