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Table of Contents
Table of Contents
December 2001
Asterisks indicate items in the Tax Clinic department.
Accounting Methods & Periods
Midquarter Convention
Corporations & Shareholders
*
Understanding the Sec. 338 and 338(h)(10) Elections
Credits Against Tax
Saver's Credit
*
Not All Expenditures to Aid the Disabled Qualify for Credit
Employee Benefits & Pensions
*
Repeal of Sec. 457 Coordination Requirements
Current Developments (Part II),
by Peter I. Elinsky, Terrance F. Richardson and Betsy K. Rogers
Estates, Trusts & Gifts
*
Prepaid Tuition—A New Estate and Gift Tax Strategy
*
Valuing Closely Held Businesses
Post-EGTRRA Analysis and Planning,
by Roby B. Sawyers and Brian T. Whitlock
IRS Issues Guidance on Relief from Late Allocation of GST Exemption
Exempt Organizations
IRS Issues Guidance on Exclusive Provider Arrangements and UBIT
Expenses
*
Cell Phone Deductions and Other Listed Property
*
Sec. 266—The Best of Both Worlds
Gans & Losses
*
Ninth Circuit Allows Basis Allocation to Expected Property Rights
Gross Income
*
Employer-provided Tax Preparation Not a Working-condition Fringe
Individuals
2002 Inflation Adjustments (chart)
IRS Eases Investment Direction Restriction for Sec. 529 Participants
LLCs & LLPs
*
LLCs: The Tax Tail Wagging the Investor
Partners & Partnerships
*
Small Partnership Returns—Failure-to-File Penalties
IRS May Apply Anti-abuse Rule to Recent Transaction Set Up to Take Advantage of Partnership Basis Rules
Practice & Procedures
Proposed Amendments to Circular 230 (Part II),
by Susan L. Willey, John C. Gardner and William P. Cress
Procedure & Administration
Business Disaster Relief
Redefined Disaster Area
E-filing Plea
S Corporations
*
IRS Wins Two Cases Reclassifying S Distribution as Wages
Controlling the Number of Eligible Shareholders in an S Corporation
State & Local Taxes
The Streamlined Sales Tax Project
Tax Practice Management
Avoiding Tax Malpractice
Author Index
Subject Index
Reader Survey
2001 AICPA
