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Table of Contents
November 2002
Asterisks indicate items in the Tax Clinic department.
Accounting Methods & Periods
*
Cost Segregation Studies
Credits Against Tax
New Markets Tax Credit
Employee Benefits & Pensions
*
Aging Sec. 457 Plan Regs. Rejuvenated
*
New Planning Strategies with Retirement Plans
Current Developments (Part I),
by Gary Q Cvach, Terrance F. Richardson and Terri L.E. Stecher
Estates, Trusts & Gifts
*
CRTs—Using a Trust Beneficiary
Expenses
*
Deductibility of Tuition and Related Fees as Medical Expenses
*
Impact Fees
*
Purchase vs. Lease after the JCWAA
Foreign Income & Taxpayers
*
CFC’s Treatment of Partnership Income
*
ETI Tax Benefit for Domestic Sales
*
Foreign and Tax-Exempt Partners’ Tax Years
Breach-of-Contract Damages Not Allocable to U.S.-Source Income
Expatriation Was Not to Avoid Tax
Gains & Losses
Using an LLC to Maximize Losses (Part I),
by Garo Kalfayan
Individuals
*
Bear Market’s Silver Lining for IRAs
Owning and Renting Timeshares
Practice & Procedures
TEC Initiatives
Procedure & Administration
New Audit Priorities
Timely Mailing/Filing Rule
*
Reporting of Gross-Proceeds Payments to Attorneys
IRS Strictly Construes “Return” Definition
Relief for Late Initial Entity-Classification Elections
S Corporations
S Corp. Officer Was Employee
*
IRS Approves Use of S Corporation Suspended Losses in Reorganization
Current Developments (Part II),
by Stewart S. Karlinsky and Hughlene Burton
Tax Education
AICPA MTC in Graduate Accounting Programs
Reader Survey
2002 AICPA
