Accounting Methods & Periods
586 IRS-Initiated Accounting Method Changes

Corporations & Shareholders
587 Rev. Rul. 98-27-Additional but Limited Flexibility for Spin-Offs
639 Corporation May Carry Product Liability Losses Back 10 Years to Consolidated Returns

Employee Benefits & Pensions
584 Breach of Plan Fiduciary Duty
588 Defaulted Participant Loans Under Qualified Retirement Plans
589 New Law Expands IRA Deductions for Homemakers
589 Voluntary Compliance Programs for Qualified Retirement Plans

Estate, Trusts & Gifts
585 Estate's Fraud Penalty
590 GISTs
624 Significant Recent Developments in Estate Planning (Part II), by Brent Lipschultz and Jeff Zysik
637 Establishing the Estate Value of Stock by Using a Buy-Sell Agreement
640 Trust Agreement's Incompetency Clause Renders Trust Assets Ineligible for Marital Deductions
644 Stock Marketability Restrictions That Apply to Decedent, but Not Estate, Will Affect Its Valuation

Exempt Organizations
593 Guidance Proposed on Exempt Organization Travel and Tour Activities
595 IRS Guidance on Whole-Hospital Joint Ventures

Expenses
598 Bank Loan Origination Expenditures Must Be Capitalized
618 Understanding the "Origin-of-the-Claim" Doctrine, by Edward J. Schnee

Gains & Losses
646 Taxpayer Who Couldn't Show Ownership of Property Was Not Entitled to Loss on Its Sale

Gross Income
648 Face Amount of Lost Check Was Income in Year of Receipt, Not Year of Replacement Check

Legislation
585 IRSRRA '98 Survey

Partners & Partnerships
599 Allocation of Basis Among Properties Distributed by Partnerships
649 Partners' SOL Claims Were Barred Partnership Items

S Corporations
584 Letter Ruling User Fees
650 S Shareholder with Agreement Contemplating Stock Sale Was Still Liable for Tax on Corporation's Income

Special Industries
601 Return-of-Capital Distributions Become Commonplace in Mutual Thrift Stock Conversions

State & Local Taxes
602 Business Expansion Planning Ideas
604 Michigan Eliminates "Throwback Rule" and Provides for Voluntary Disclosure
607 P.L. 86-272 Protections Six Years After Wrigley
610 Current Corporate Income Tax Developments (Part II), by Karen J. Boucher

Tax Practice Management
632 Staffing the Accounting Firm in the New Millennium

651 Reader Survey

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