Accounting Methods and Periods
6 Casinos May Deduct Slot Club Points in Year Accumulated

Charitable Contributions
7 Publicly Traded Stock Exceptions

Corporations & Shareholders
8 IRS Denies Sec. 338 Treatment for a Bankruptcy Workout
60 Ensuring Capital Gain Treatment for Boot Received in a Reorganization

Employee Benefits & Pensions
4 Pension Outlook
10 Attempt to Accelerate Pension Contribution Deduction Rejected
11 IRS Updates Regulations on Protected Benefits for S Corps. with ESOPs
11 Rules Disallow Gifting of Roth IRAs, Limit Reconversions
62 IRS Provides Guidance on Roth IRA Documents and Reporting Requirements

Estates, Trusts & Gifts
28 Refuting IRS Challenges to the Use of FLPs, by George L. Strobel II
38 Family Business Consulting Revisited, by Gary A. Zwick

Expenses
14 Lease Rollover Charge Is Capital Expense

Gains & Losses
15 AMT Effect in Exclusion for QSB Stock
16 Denial of Losses Under Economic Substance Doctrine Generally Affirmed
20 Nonrecognition of Gain When Corporate Shareholder Makes Compensatory

Transfer of Stock to Corporation's Employees
64 Amount Realized at Foreclosure Sale Is Property's FMV

Miscellaneous
4 Social Security Reform

Passive Activities
65 Rent on Building Leased to Owner's PSC Was Not Passive

Practice & Procedures
56 MSSP Update

Procedure & Administration
4 EFTPS Extension
4 Undeliverable Refunds
5 Crediting Taxpayer Accounts
5 Taxes by Type and Level (Chart)
20 Applying Substantial Understatement Penalty Requires Consideration of Factual Evidence as Well as Legal Authority
22 Financial Hardship May Be Reasonable Cause for Failure to File and Pay Tax
23 Limitation Periods Under New Interest Netting Rules

S Corporations
46 Post-TRA '97 Corps. and ESOPs-An Ideal Combination, by Louis H. Diamond

State & Local Taxes
24 Treatment of Nexus Issues May Require U.S. Supreme Court Review

Technology
26, 53 Internet Tax Freedom Act
67 Reader Survey

Advertisers in this issue, page 68.
The Tax Adviser Resource Guide, page 68.