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Table of Contents
 June 2005
Asterisks indicate items in the Tax Clinic department.
 

Accounting Methods & Periods
  * Rev. Proc. 2005-9 Extends Automatic Accounting-Method Changes Relating to Intangibles Capitalization
  * Service Scrutinizes Inventory
 
Agriculture
  * IRS Approves Novel Structure for Cooperative of Foreign Members
     

Employee Benefits & Pensions
  * ESOP Stock Redemption Payment Was a Deductible Dividend
     

Estates, Trusts & Gifts
    New Gift/GST Tax Form

 
Expenses
  * FedEx Flies High: Sixth Circuit Affirms Deductibility of Repairs
    Deducting Legal Fees for Governmental Corporate Investigations by Robert W. Wood
     

Foreign Income & Taxpayers
  * Partnerships, PFICs and QEFs
    Reporting and Disclosing Foreign Financial Accounts by Vernon K. Jacobs
    New Rules on FTC Allocations by Paul C. Lau and Michael G. Shum
     

Gains & Losses
  * Post-AJCA Straddle Rules
Limited Partnerships Absence of Profit Motive Affirmed

Gross Income
    Treating Qualified Dividends as Investment Income
  * Notice 2005-14 Offers Sec. 199 Guidance
    Lottery Payments Are Included in Income When Received
     
Individuals
    HSA Eligibility When Spouse Has Non-HDHP Family Coverage
     
Partners & Partnerships
    Avoiding Taxation of Income Earned by a Partner
     
Practice Management
    IRS Launches Enhanced E-Services
    IRS Launches Enhanced E-Services
     
Procedure & Administration
    2004 IRS Data Book Statistics
     
State & Local Taxes
    State Tax Implications of Employing Telecommuters
     
Subject Index
Reader Survey

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2005 AICPA