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	Table of Contents December 2003

Asterisks indicate items in the Tax Clinic department.

Corporations & Shareholders
	*	Sec. 338(h)(10) and the Step-Transaction Doctrine

Depreciation
	*	First-Year Bonus Depreciation Temp. Regs.
	*	QBU Rules for Luxury Automobiles

Employee Benefits & Pensions
		Current Developments (Part II) by Deborah Walker and Paul Wagenbach
		Income from ISO Exercise Includible in AMTI on Transfer of Purchased Shares

Estates, Trusts & Gifts
		IRS Acquiesces in Walton
		Navigating the Revised Gift Tax Return by Blake T. Smith

Expenses
	*	Calculating the home office deduction

Foreign Income & Taxpayers
	*	Which Treaties Qualify for the JGTRRAs Special Dividend Rate?
		Reporting Common Foreign Transactions of U.S. Clients by Vernon K. Jacobs

Gains & Losses
	*	Defining Real Estate Professional for PAL Purposes

Individuals
		25 Post-JGTRRA Tax Planning Strategies by Phyllis Bernstein

Miscellaneous
		Miscellaneous Inflation Adjustments

Practice & Procedures
		Deposit of a Federal Tax Refund Check Issued to a Client

Practice Management
		AICPA Tax Division Annual CD

Procedure & Administration
	*	Information Reporting for Payments to Attorneys
	*	IRS Reclassifies Royalties as Wages
	*	Tax Debt Not Discharged in Bankruptcy When Service Prepares Returns

Real Estate
		REIT Subsidiary May Provide Tenants with Noncustomary Services

S Corporations
		Avoiding the 25% Passive Gross Receipts Problem by Using a Stock Redemption to Remove Excess Investments

State & Local Taxes
	*	Mass. Related-Member Interest or Intangible Expenses
		Tax Payments by Passthrough Entities for Nonresident Owners Revisited
		Legislation and Audits: Changing Trends?

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