toc

Home Online Publications Online Issues TTA Home Table of Contents
	Table of Contents May 2003

Asterisks indicate items in the Tax Clinic department.

Accounting Methods & Periods
		IRS Consent Not Required for Property Classification Change

Corporations & Shareholders
	*	Expansion vs. Acquisition of an Active Trade or Business for Sec. 355 Purposes
	*	Temp. Regs. on Mergers Involving Disregarded Entities
		Buy-Sell AgreementsAn Invaluable Tool (Part II) by George Jackson III and David M. Maloney

Credits Against Tax
	*	The Future of the R&D Credit

Employee Benefits & Pensions
	*	Combining a Safe Harbor Sec. 401(k) Plan with a New Comparability Defined Contribution Plan
	*	Pre-Tax Health Insurance Reimbursements/Loans Are Taxable

Estates, Trusts & Gifts
	*	The Revocable, Irrevocable Life Insurance Trust
		Qualified Annuity Can Be Based on Two Lives

Exempt Organizations
	*	IRS Targets Excess-Benefit Transactions
	*	Political Organization Reporting and Disclosure after HR 5596

Expenses
	*	Prop. Regs. May Resolve Many, but Not All, INDOPCO Issues
		Asbestos Expenses Are Currently Deductible

Foreign Income & Taxpayers
	*	Sale of U.S. Partnership Interest by a Foreign Person
		Internet Transactions and PE Issues by Donald T. Williamson, Faro Naveed and Kelly Nakamoto

Gains & Losses
	*	Final and Temp. Sec. 121 Regs. on Gain Exclusion
	*	IRS Issues Final Regs. on Marital-Related Stock Redemptions

Gross Income
	*	Accrual of Tax Refunds

Individuals
	*	Coverdell ESAsa Viable Alternative to Qualified Tuition Plans
		Medicaid Eligibility Rules (Part I) by Terry W. Knoepfle

LLCs and LLPs
	*	LLCs and the Sec. 465 At-Risk Rules with DROs

Partners & Partnerships
		Partners Basis
	*	IRSs Current Position on FLPs

Practice & Procedures
		TEC Initiatives
		Loss Transactions Exempt from Tax Shelter Disclosure Rules

Procedure & Administration
		E-Filing Employment Taxes
		IRS Mailing Addresses
		2002 Data Book
		Unlawful Collection Actions
		Unpaid President of Nonprofit Organization Was Not Responsible Person

S Corporations
		S Corporations Treatment of Employee-Shareholder Fringe Benefits

Tax Education
		Using Technology to Teach Nontraditional Students

Reader Survey