Table of Contents
November 1999
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Table of Contents November 1999 |
November 1999
Items in green indicate items in the Tax Clinic Department
Defining Long-Term Contracts
Permission Granted to Change from FMV Method for Apportioning Interest Expense
Corporate Charitable Deductions
Representations Required under New Continuity Regulations
Secs. 338 and 1060 Prop. Regs.
Y2K Problems as Business Purpose
Current Developments (Part I), by Peter I. Elinsky, Terrance F. Richardson and Eugene Holmes
Insolvent Estate's Personal Representative Was Liable for Disbursements Made, to Extent of Tax Liability Known
Retainer Fees Not Deductible When Applied to Acquisition Costs
Foreign Corporation as Qualified Resident
Contingent and Unliquidated Assumed Liabilities Increase the Basis of Purchased Assets
Treatment of Contingent Liabilities after Sec. 338(g) Election
"Threat" of Involuntary Conversion Defined for Sec. 1033 Purposes
Bank's Mutual Fund Losses Were Not Ordinary Losses
Medical Savings Accounts
Parental Support Tax Savings Opportunities, by Timothy R. Koski
Reviewing a Buy/Sell Agreement
Partner Retains Partner Status until Discharged from Partnership Liabilities
Subsequently Determined Deficiency
Electronic Filing
Burden of Proof Shifts to IRS
Frederick Complicates Tax Practitioner Privilege
IRS Guidance on Interest Netting Procedures Creates Refund Potential
When May a Taxpayer's Agent Sign Returns?
Corporation's and Shareholder's Reasonable Reliance on Tax Adviser Precluded Negligence Penalty
Delay in Civil Case While Criminal Investigation Was Pending Was Not Ministerial Act
Current Developments (Part II), by Hughlene A. Burton and Stewart S. Karlinsky
State Tax Research (chart)
Purchasing Entities Can Simplify Sales and Use Taxes
Tax Practitioners' Response to Education Survey
2000 Tax Education Symposium
Reader Survey
