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Table of Contents
Table of Contents
November 2004
(*)
Asterisks indicate items in the Tax Clinic department.
Corporations & Shareholders
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Conversion of C Corporation into an LLC
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Tax Planning for Small Business Stock
A Fringe Benefit Primer for the Closely Held C Corporation (Part II)
by Mark P. Altieri
Credits Against Tax
Jobs Credit Reduces AMT Wage Deductions
Employee Benefits & Pensions
Sec. 404(c) Plan Participant Education and Communication
QTP Contributions by Nonindividuals
Current Developments (Part I)
by Deborah Walker and James Lutz
Estates, Trusts & Gifts
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Bona Fide Sales in the Estate Environment
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Intentionally Defective Grantor Trusts
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Sec. 2632 Prop. Regs. on Electing Out of Deemed GST Allocations
FLPs Full Value Included in Estate
Foreign Income & Taxpayers
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Foreign Partnerships in Estate Tax Planning for NRAs
Gains & Losses
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At-Risk Final Regs. on Disqualifying Interests
Individuals
What Is a Metropolitan Area for Transportation Cost Purposes?
Investing in Tax-Efficient Funds
LLCs & LLPs
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Holding Period of Partnership/LLC Interests
Partners & Partnerships
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IRS Can Assess Partnership, but Collect from Partners
Practice & Procedures
TEC Initiatives
Procedure & Administration
Reporting Employment Tax Discrepancies
S Corporations
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IRS Guidance for Post-Reorganization QSub Terminations
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Reducing BIG for QSub Stock
Current Developments (Part II)
by Stewart S. Karlinsky and Hughlene Burton
Tax Education
Current Status of the Tax Curriculum in Accounting Programs
Reader Survey
2004 AICPA
