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Table of Contents
December 2004
(*) Asterisks indicate items in the Tax Clinic department.
 
Bankruptcy & Insolvency
    IRS Changes Stance on Debtors Pensions
 
Depreciation
  * Defining Depreciation Limits on Qualified Non-Personal-Use Trucks and Vans
 
Employee Benefits & Pensions
    Helping Clients Generate Cashflow in Retirement Plans 729
    Current Developments (Part II) by Deborah Walker and James Lutz
     
Estates, Trusts & Gifts
  * Estate Planning with Pensions
  * Good News for Surviving Spouses with Pre-1977 Property
  * Lessons of Thompson and Kimbell
  * Prop. Regs. on Predeceased Parent Rule
    FLP Planning after Strangi, Kimbell and Thompson by Terry Eyberg and Barbara J. Raasch
 
Gains & Losses
  * Capital Gain on Development Property
     
Gross Income
    Washingtons Attorneys Lien Law
     
Individuals
  * Deductibility of Retirement Community Fees
  * Federal Tax Implications of Same-Sex Marriage
    Divorce Issues and Business Succession Planning by Evelyn M. Capassakis
     
Legislation
    WFTRA
Passive Activities
    Self-Rental Rule Not Affected by Grouping Activities
     
Practice Management
    E-Filing State Tax Returns
     
Procedure & Administration
    Teacher Severance Pay Not Subject to FICA
     
S Corporations
  * S Corporation Passive Income
  * S Corporations, CGES and Sec. 179
    Reporting Certain Nondividend Distributions on Form 5452
     
State & Local Taxes
  * Tax Implications for Massachusetts Same-Sex Marriages
    State Tax Residency Issues
Author Index
Subject Index
Reader Survey

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2004 AICPA