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Table of Contents
November 2001
Asterisks indicate items in the Tax Clinic department.
Accounting Methods & Periods
*
FSA Outlines IRS Position on Partnership Aspect of Lease-Stripping Transaction
*
No Deferral of Annual Cardholder Payments as Advance Payments for Service
s
Corporations & Shareholders
Multiple Mergers as an A Reorganization
*
Business-Purpose and Economic-Substance Tests
Employee Benefits & Pensions
Current Developments (Part I),
by Peter I. Elinsky, Terrance F. Richardson and Betsy K. Rogers
IRA Distributions Based on Joint Life Expectancies and AFR Will Be "Substantially Equal Periodic Payments"
Estates, Trusts & Gifts
Valuation Formula Clause Will Not Be Respected for Gift Tax Purposes
Expenses
*
Captive Insurance Update
*
Update on Loan Origination Costs
Legislation
Victim Tax Relief
Partners & Partnerships
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FSA Provides Favorable Guidance on Liability Allocation in Partnership Division
*
IRS Clarifies Rev. Proc. on Partnership Interest for Services
Practice & Procedures
Proposed Amendments to Circular 230 (Part I),
by Susan L. Willey, John C. Gardner and William P. Cress
TEC Initiatives
Procedure & Administration
Assistance for Disaster Victims
Casualty Loss Quick Refunds
IRS Toll-Free Number
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Financial Woes as Reasonable Cause for Payroll Tax Nonpayment
Nonelecting Decedent's Trust May Challenge Innocent-spouse Relief to Ex-wife
Form 1040 with All Zeros Is Not a Valid Return
S Corporations
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Tax Court Invokes Economic-Outlay Analysis for S Corporation Loans
Current Developments (Part II)
, by Stewart S. Karlinsky and Hughlene Burton
State & Local Taxes
*
Massachusetts' Treatment of Sec. 338(h)(10) Election Provides Refund Opportunity
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Sourcing Sales across States to Reduce State Income Tax
Tax Education
The New Uniform CPA Examination
Reader Survey
2001 AICPA
