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Table of Contents
November 2000
Asterisks indicate items in the Tax Clinic department.
Accounting Methods & Periods
*
Tax Court Reaches Different Conclusions on Use of Cash Method
Corporations & Shareholders
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Letter Ruling Consistent with Regs. Repealing
Bausch & Lomb
Doctrine
Employee Benefits & Pensions
Current Developments (Part I),
by Peter I. Elinsky, Terrance F. Richardson and Betsy K. Rogers
Expenses
*
Third Circuit Applies Narrow Interpretation of
INDOPCO
Prepaid Rent Could Not Be Deducted, Absent Substantial Business Reason for Prepayment
Foreign Income & Taxpayers
*
Dual-Capacity Taxpayer Must Use Facts-and-Circumstances or Safe-Harbor Method
*
Swap Recharacterized for Lack of Business Purpose
Gains & Losses
Passthrough Sales and Exchanges
IRS Issues Guidance on Use of Accommodations Parties in Deferred Like-Kind Exchanges
Individuals
AMT Planning Strategies,
by John O. Everett and Cherie J. O'Neil
Tax Planning for Financial Investments
Partners & Partnerships
*
CIP on Lease Strips
Practice & Procedures
TEC Initiatives
Procedure & Administration
Checkbox Designation
*
Refund Trap
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Supreme Court Says Pre-Assessment Remittances Are Payments
IRS Provides Guidance on Corporate Officer's Work Status Classification
Corporation That Failed to Provide Accountant with Sufficient Information to Prepare Return Was Liable for Accuracy-Related Penalties
Married Taxpayer, Filing as Unmarried Head of Household, May Use Full Standard Deduction
S Corporations
Current Developments (Part II),
by Hughlene Burton and Stewart S. Karlinsky
State & Local Taxes
Average Tax Burdens, 2000 (chart)
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Digital Transmissions Produce Significant Tax Savings
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Sourcing of Dock Sales Affects Net Income and Net Worth Taxes
Tax Education
2000 Tax Education Symposium a Success
Technology
FirstGov Website
Reader Survey
2000 AICPA
