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Table of Contents
December 2000
Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
  * Physician Practices and Proper Accounting Methods
    Rev. Proc. 2000-22 Allows Certain Taxpayers to Use Cash Method, by Christopher W. Hesse
     
Employee Benefits & Pensions
  * IRA Beneficiary Documents
    Current Developments (Part II), by Peter I. Elinsky, Terrance F. Richardson and Betsy K. Rogers
     
Estates, Trusts & Gifts
  * Filing Income Tax Returns for Life Insurance Trusts
  * Sec. 2032(d)(2) Time Limit for Electing AVD
 
Expenses
  * Vacation Homes
    S Corporation and C Corporation Cannot Aggregate Activities to Determine Profit Motive
     
Gains & Losses
  * ISOs in a Down Market
  * Interaction Between Sec. 1202 and Other Provisions
  * New Five-Year Capital Gain Rates
  * Safe-Harbor Procedure for Reverse Like-Kind Exchanges
     
Gross Income
  * Attorneys' Contingent Fees
     
Individuals
    Wealth Care Kit
     
Interest Income & Expense
    Guarantor Primarily Liable for Note Could Deduct Related Accrued Interest
     
LLCs & LLPs
  * Partnership Bifurcation
     
Partners & Partnerships
    Merger and Division Prop. Regs., by Kenneth N. Orbach and Kenneth H. Heller
     
Practice Management
    Tax Practice Review and SSTSs
     
Procedure & Administration
    SSTSs
    Tax Court Courtesy Calls
    EIC Due Diligence
    Estate Tax Automatic Extension
    Knowledge of Items Giving Rise to Understatement Precludes "Innocent Spouse" Relief
     
S Corporations
    New COSI Rules Eased for S Corporations
    Changing Fiscal Year-end Before Electing S Status
     
State & Local Taxes
    Deductible or Not Deductible? The Michigan SBT Question
 
Author Index
Subject Index
Reader Survey

 

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2000 AICPA