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Table of Contents
December 2002
Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
  * Deferral of Advance Season Ticket Revenue
 
Charitable Contribtutions
    Sale of Donated Warrants
     
Corporations & Shareholders
    Stock Basis after Redemption
 
Employee Benefits & Pensions
  * Retirement Plan Distribution Final Regs.
    Current Developments (Part II), by Gary Q. Cvach, Terrance F. Richardson and Terri L. E. Stecher
    IRA Owner Can Act as Conduit for IRA Investments
     
Estates, Trusts & Gifts
  * BIG Tax as a Valuation Factor
  * FLPs as Estate Planning Tools
    The Benefits of CRATs, by Philip R. Fink
     
Expenses
  * IRS Further Clarifies Software Cost Capitalization
  * Taxpayers Lose on Expensing Improvement Costs and Amending Returns
 
Gains & Losses
  * Home-Sale Exclusion Rules for Taxpayers Affected by September 11
    Using an LLC to Maximize Losses (Part II), by Garo Kalfayan
     
Individuals
  * Expanded Innocent Spouse Relief
     
Interest Income & Expense
  * Individual Income Tax Underpayment Interest Is Nondeductible
  * IRS Denies COLI Deductions
     
Practice Managment
    Tax Fraud and Tax Protesters
     
Procedure & Administration
    Responsible Person
    Tax Shelters
  * Final Guidelines for QI External Audits
    IRS Did Not Prove Six-Year Limitations Period
     
S Corporations
  * Incorrectly Deducted S Losses Affect Basis Computation
    Avoiding Locked-In Installment Gains on Predeath Stock Redemptions
     
State & Local Taxes
  * Indiana Nexus for Intellectual Property
    AICPA on MTC’s Reporting-Options Proposal
     
Author Index
Subject Index
Reader Survey

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2002 AICPA