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Table of Contents
May 2002
Asterisks indicate items in the Tax Clinic department.
Consolidated Returns
Interest Netting
*
Interim Loss-Disallowance Regulations
*
Notice 2002-11: IRS Reversal on
Rite Aid
Employee Benefits & Pensions
*
IRS Proposes Employment Tax on the Exercise of Statutory Stock Options
Exempt Organizations
*
Choosing between a Sec. 401(k) or 403(b) Plan
*
Final Intermediate Sanctions Regulations Issued
Expenses
Teachers' Expenses
*
Employee Compensation Attributable to Acquisitions
*
Impact-Fee Ruling Has Favorable Impact
*
IRS Expects to Issue 12-Month Rule
Airline Costs Allocable to Vouchers Issued Are Not Deductible until Vouchers Are Redeemed for Tickets
Cost of Weight-Loss Program May Be Deductible
Foreign Income & Taxpayers
*
Documentation Requirements under German Transfer-Pricing Rules
*
Expatriating Long-Term Residents Need Clarification
*
Extraterritorial Exclusion and the FTC
*
Federal Tax Classification of Entities with Zero-Equity Members
*
New U.S.-U.K. Income Tax Treaty's Implications for U.S. Businesses
*
Reporting Treaty-Based Return Positions
New Rules for Taxing Extraterritorial Income,
by David M. Benson and John P. Kennedy
Individuals
Unemployment Benefits Extended
Federal Government Spending 2003 (chart)
*
Reimbursements of Pre-Tax Health Insurance Contributions Are Taxable
New Law Offers Relief to Terrorist Attack Victims,
by Elda A. DiRe, Roby B. Sawyers, Neil A.J. Sullivan and Peter J. Westort
Dividing Up Retirement-Plan Assets with a QDRO
Legislation
*
Victims of Terrorism Tax Relief Act of 2001
Partners & Partnerships
*
Hardship Waiver from Electronic-Filing Requirement for Large Partnerships
*
Partial Sale of a Partnership Interest: Flexibility in Controlling Gain?
*
Sec. 197 Anti-Churning Rules for Partnerships
Practice & Procedures
TEC Initiatives
Procedure & Administration
Nonfiler Initiative
*
Late Check-the-Box Elections Made Easier
*
TC Decides Sec. 6330's Jurisdiction
Husband's Fraud Will Not Toll Limitations Period for Spouse's Split-Gift Tax Return
S Corporations
Gitlitz
Redux
*
"Check-the-Box" and QSub Guidance Provide Structuring Opportunities
*
Impact of Income Taxes on S Stock Valuation
*
Structuring Debt Basis in an S Corporation
State & Local Taxes
*
Illinois ICB: A New Administrative Forum
Tax Education
The ETI Dispute: An Opportunity to Include an Ongoing Case Study in t
he AICPA MTC
Reader Survey
2002 AICPA
