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Table of Contents
November 2003
Asterisks indicate items in the Tax Clinic department.
 

Credits Against Tax
  * Employment-Related Credits
 
Depreciation
    Bonus Depreciation
* Depreciating Post-1986 MACRS Property on a Change in Use
  * Real Estate Depreciation Recapture
     

Employee Benefits & Pensions
  * Compensation Deduction from NQSO Exercise
    Current Developments (Part I) by Deborah Walker and
Paul Wagenbach
 

Estates, Trusts & Gifts
    Restricted Lottery Payments Not Valued under IRS Actuarial Tables
     

Expenses
  * Warrants Issued to Customers

 

Foreign Income & Taxpayers
    Branch Transactions
  * IRS Seeks FC and NRA Nonfilers
  * Tax Benefits for U.S. Individuals Working in Iraq
     

Gains & Losses
  * The JGTRRAs Effect on NOL Planning
     

Individuals
  * Funding Mechanisms for Medical Expenses
    Sec. 529 Plans
     

Interest Income & Expense
  * Debt Issued with Warrants
  * Election Not to Treat Debt as Secured by a Qualified Residence
 

Practice & Procedures
    A Practical Guide to Sarbanes-Oxley (Part II) by George Goodman
    Tax Shelters
    TEC Initiatives
    IRS Supplements OIC Procedures
     
S Corporations
    Current Developments (Part II) by Stewart S. Karlinsky and Hughlene Burton
     
Tax Education
    The Introductory Tax Course Revisited
     
Reader Survey

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2003 AICPA