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Gross Income
Accident plans. 91:520.
Adoption of poison pill plan. 90:194.
Advertising and salary credits received from vendors. 99:632.
Affiliated groups
bankrupt parent. 92:42.
insolvent members. 92:42.
Affiliates provide services. 92:453.
Age discrimination damages. 95:605.
Arbitrage rebates. 92:238.
Assignment of income and divorce. 92:601.
Auto lessee inclusion amounts. 96:132.
Cafeteria plan
design and operation. 93:657.
salary reduction amounts. 91:197.
Cash-in leave accrual options. 91:158.
Claim of right
deduction for restoring items held under. 92:295.
College education funding. 91:135; 95:188; 97:149; 99:168.
Compensation
deferred in closely held C corporations. 96:208.
new developments. 90:667, 739: 91:699, 804.
Sec. 104 compensation. 90:246.
stock compensation. 90:302; 96:732.
stock options
    offer to buy out. 95:21.
unreasonable. 90:364; 92:178; 93:634; 94:484.
Constructive receipt. 98:648.
Consulting services offered by retirees. 94:741.
Country club membership deposits. 98:16.
Customer deposits. 90:684.
Damages for discrimination. 93:172, 214; 94:281.
Debt cancellation
basis reduction prop. regs. 97:357.
general rules. 91:790.
related party. 91:796.
RRA rules. 94:620.
Debt, disclosure of
relief. 94:620.
reporting. 95:33.
transactions. 94:131.
Deductions allocable to exempt income. 92:486.
Deduction for property transferred in connection with services. 95:334.
Deferred compensation
and FICA. 98:537.
directors' fees. 91:431.
interest portion. 90:801.
Medicare tax. 94:216.
new developments. 90:667, 739; 91:699, 804.
Dependency exemption
after divorce. 94:52.
Discharge of indebtedness
adjustments. 92:224.
exempt assets and insolvency exclusion. 92:25.
general. 91:123.
income exclusion from real property debt. 94:289.
reduction of nonrecourse debt. 92:291; 93:66.
regulations. 92:25.
Disposition of depreciable encumbered property. 96:269.
Divorce escrow accounts. 93:35.
Divorce payments
after payee spouse's death. 96:75.
deducting early years'. 96:268.
Divorce settlements. 91:792; 92:173.
state court treatment of payments. 94:384.
Employee achievement awards. 92:294.
Employee discounts. 94:337.
Employee "perks" and company-owned vehicles. 95:422.
Employee prizes and awards. 91:406.
Employee product testing. 94:343.
Employer payment of club dues, meals, entertainment and spousal travel. 95:333.
Employer-provided
educational assistance. 97:124.
health benefits to domestic partners. 96:210.
meals. 96:209.
outplacement services. 92:805.
transportation benefits. 94:221.
travel costs. 97:125.
Employer stock rabbi trusts. 93:494; 95:171.
Equity split-dollar arrangements. 96:348.
ERISA damages. 95:469.
Family business consulting. 93:3.
Family income shifting. 95:323.
FICA
and FUTA taxes on deferred income. 95:328.
proposed regs. 96:210.
refund opportunities under Sec. 3121(v) prop. regs. 96:663.
Freeing of assets theory and COD income. 94:540.
Frequent-flier miles. 96:7, 57, 148, 524, 582; 97:13.
Gambling debt, settlement. 91:61.
Golden parachutes. 97:50, 99:633.
Health insurance premiums
paid by passthrough entities. 91:408.
Higher education costs. 96:692; 97:149.
Historical income tax rates. 97:766.
Hobby rules. 93:566.
Hospital discounts to classes of patients. 96:13.
Income in respect of a decedent. 95:297.
Information reporting of disqualifying ISO. 97:87.
Injury-related punitive damages. 96:260.
Insurance
policy securing payment of deferred benefits. 94:17.
retired agent's monthly payments. 96:512; 97:464.
split-dollar policy. 97:87.
IRAs and divorce settlements. 97:760.
Job-related stress claims. 93:373.
Law firm dissolution
partner's payments. 92:66.
Lease stripping. 95:753; 97:68.
Life insurance proceeds
corporate-owned policy. 92:520.
multiple transfers of policies. 92:512.
Limited liability companies. 91:21; 93:509.
Mortgage servicing rights. 91:649.
Nonqualified deferred compensation. 95:502, 551; 96:149.
Nonrecourse debt, effect on insolvency determination. 92:651.
Olympic athletes. 91:589.
Options to service providers. 94:147.
Parsonage allowance. 93:105; 95:305.
effect on SE tax. 94:280.
Payments to lawyer serving on client's board. 96:12.
Personal injury damages. 90:293; 92:507, 819; 96:730; 97:280.
exclusion by C corporation. 96:608.
Personal use of employer-provided aircraft. 94:613.
Planning for athletes, entertainers, models. 97:761.
Plans with exempt and nonexempt benefits. 91:376.
Pool of capital doctrine. 90:21.
Proceeds of bankrupt company distributed to employees. 94:650.
Property received for services. 96:609.
Punitive damages. 93:570.
Reduction of nonrecourse debt. 91:544.
Reimbursed travel expenses. 93:202.
Reimbursement of employees' health insurance deductible. 96:13.
REIT management services. 93:167.
Rentals between related parties. 91:665; 96:13.
Rentals subject to self-employment tax. 93:498; 95:163.
Rent-free lodging. 96:351.
Restrictions on stock
extensions of. 95:22.
Sale of mortgage loans
with retained servicing rights. 92:280.
SEC insider trading rules. 91:719.
Sec. 83. 98:536.
AICPA comments. 97:536.
disallowance of deduction. 94:216.
rescission of election. 91:377.
service partners. 90:99.
withholding. 95:223.
Sec. 108(c) election. 96:545.
Settlement
allocations. 94:541.
or lawsuit. 98:299.
payment, taxability. 96:610.
Severance payments
as personal injury awards. 95:221.
Shifting income to children
family corporation. 90:76.
Social Security planning. 97:566.
State income tax refunds. 93:296.
Stock transferred to employees. 98:423.
SURP secured by letter of credit. 94:18.
Tax benefit rule. 93:816.
Taxpayer Relief Act of 1997. 98:18.
Unused sick days transferred to qualified plan. 98:672.
Warrants issued to shareholders. 91:127.
Year-end tax planning. 91:584.
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