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Table of Contents
July 2002
Asterisks indicate items in the Tax Clinic department.
 
Accounting Methods & Periods
  * Final Regs. Simplify LIFO IPIC Method
 
Consolidated Returns
  * Consolidated Sec. 108(b) Attribute Reduction—Post-United Dominion
     
Credits Against Tax
    Will the New Markets Tax Credit Stimulate Low-Income Communities? (Part II), by Alan S. Lederman
     
Depreciation
  * Bonus Depreciation Eligibility Computation Rules
 
Employee Benefits & Pensions
  * Avoiding and Correcting Problems with Plan Loans
  * New IRS Approach to Stock-Option Compensation
     
Estates, Trusts & Gifts
    Stock Held under Testamentary GPA Must Be Aggregated with Stock Decedent Owned Outright
     
Expenses
  * Capitalization of Intangibles
  * IRS Concedes Deductions for Company Aircraft
     
Foreign Income & Taxpayers
  * Conflict over PTI
  * Potential Opportunity to Increase FTC Use
  * Significant Interpretation of Treaty LOB Provision
     
Gains & Losses
    NOL Carryback Election
  * Tax Planning for NOLs in the Carryback Maze
     
Individuals
    Social Security Income Base
    Teachers' Expense Receipts
    Days Spent Paying Taxes (Chart)
  * Disaster Relief Requirements
    Computing the Tax Impact of a Sec. 83(b) Election
    Commodities Dealer's Trades Through Floor Broker Were Subject to SE Tax
    Spouses "Living Apart" Require Separate Residences
     
Personal Financial Planning
  * ISO Portfolio Planning Issues
     
Practice & Procedures
    Expected Renewed IRS Compliance Efforts
    An Inside Look at the Arbitration and Mediation Programs
    Successful IIR Pilot Program Becomes Permanent
    Involuntary Severance Benefits Not Subject to FICA Tax
     
Procedure & Administration
    TEAM Pilot Program
  * Effect of Superseding Returns
  * ERP Systems and Record Retention
  * Information-Reporting Developments
  * Tax Opinion Confidence Levels
  * Taxpayer FSA Use
  * Taxpayer Use of Statistical Sampling
    Single-Member Owners of Disregarded LLCs Should Receive Separate Due Process Notices
     
S Corporations
  * Acquisitions by S Corporations—Beware the QSub Election
     
State & Local Taxes
  * States, Localities Respond to Federal Stimulus Legislation
     
Reader Survey

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2002 AICPA