Journal of Taxation 2005: Vol 102 Index

2005·1.5 MB·English

CUMULATIVE INDEX
al Registration Liaison Officer, Assis- Counsel (Procedure and Administra- dures and Administration); who comes
tant Chief Counsel (Corporate)”—a tion)” —a 15-word mouthful! up with these monstrous monikers?
nine-word moniker! But records are meant to be broken Here’s Shop Talk’s suggestion: If the
3. In the correction to TD 8535, the (with or without steroids), and four administration truly wants tax simpli-
signatory was the “Chief, Regulations days after Ann. 2005-11, the Treasury fication, can’t we just have these trivial
Unit, Assistant Chief Counsel (Corpo- topped itself once more. On 2/3/05, TD corrections signed by the Chief,
rate)”—a mere seven-word title that four typographical corrections were Typographical Errors Division, with
itself represented a 22.22% (i.e., made to REG-129709-03 that were the explanatory text simply stating:
2/9ths) reduction from the Alternate signed off by the “Federal Register Li- “This corrects a typo!”
Federal Registration Liaison Officer’s aison, Publication and Regulations In corporate America, one’s status
title in the correction to TD 8456! See, Branch, Legal Processing Division, As- often is measured by the superiority of
e.g., Shop Talk, “There’s Hope for Sim- sociate Chief Counsel (Procedures and one’s title (bank vice presidents not-
plification After All!” 81 JTAX 328 Administration)—”a 16-word jaw- withstanding). It appears that in gov-
(November 1994). breaker! ernment (which clearly cannot pay
With the current administration’s Is there no limit to the length of competitive rates with its corporate
objectives of tax simplification in these job titles? Will the “Acting Alter- counterparts), the length of one’s title
mind, we revisited two recently pro- nate Deputy Assistant Federal Register may be the measuring rod of prestige,
mulgated Treasury Decisions, only to Liaison, Publication and Regulations importance, and success.
find that our barometer for measuring Branch, Legal Processing Division, As- Our readers should send their
simplification (based on the length of sociate Chief Counsel (Procedures and thoughts to the (prestigious, impor-
the signatories’ titles) was indicating Administration),” schlepping her 20- tant, and successful) Co-Editors, Shop
things had gotten far worse, rather word title behind her, someday sign Talk Column, The Journal of Taxation,
than better. Ann. 2005-11, 2005-5 IRB one of these Treasury Decisions? Will RIA Information/Online, Thompson
451, which contained a one-word cor- the signature lines someday be longer Tax & Accounting, Thompson Legal &
rection to Proposed Regulations under than the actual Treasury Decisions? Is Regulatory Group, the Thompson Cor-
Section 707, was issued under the sig- there an “Acting Associate Chief Title poration, care of the e-mail addresses
nature of the “Acting Chief, Regula- Designator, Publication and Regula- at the beginning of this column. (Well,
tions and Publications Branch, Legal tions Branch, Legal Processing Divi- we never claimed simplification was
Processing Division, Associate Chief sion, Associate Chief Counsel (Proce- our goal!)
CUMULATIVE INBEX
This index covers material in THE JOURNAL OF TAXA7ION, Volume 102, January-June 2005. Indexes are published twice
annually, in June and December.
ACCOUNTING CORPORATIONS, SHAREHOLDERS FRAUD & NEGLIGENCE
Accounting for intangibles: IRS provides automatic The IRS shrinks the boundaries of the Section Wire fraud conviction not barred by common law rev
changes of method to conform with Regs., by Dennis J. 382(e)(2) “corporate contraction” doctrine, by Michael enue rule, 102 JTAX 323, June05
Gaffney, Richard P. Weber, Richard O. Davis, and Maureen J. Alter, 102 JTAX 338, June05 INTERNATIONAL
H. Smith-Gaffney, 102 JTAX 327, June05 NOLs limited where stock sale between siblings result- AJCA replaces tax incentive for exports with a do-
Determining interest expense incurred by affiliated cor- ed in an ownership change, 102 JTAX 131, Mar05 mestic production tax break and a one-time DRD,
porations to earn tax-exempt income, by W. Eugene Preserving tax benefits in troubled companies—navi- by Alan S. Lederman and Bobbe Hirsh, 102 JTAX 6,
Seago and Edward J. Schnee, 102 JTAX 299, May05 gating mostly uncharted waters, by Thomas W. Avent, Jr. Jan05
The domestic manufacturing deduction: Treasury and and John F. Simon, 102 JTAX 176, Mar05 Automatic consent for changing how interest is appor-
IRS fill in some gaps, by Carol Conjura, Timothy A. Zu- When will a distribution be 2 “dividenda”n d who bears tioned for FTC purposes, 102 JTAX 325, June05
ber, and Katherine M. Breaks, 102 JTAX 198, Apr05 the tax burden?, by Robert Willens, 102 JTAX 345, June05 Final and Temp. Regs. on withholding tax on foreign
COMPENSATION & BENEFITS ESTATES, TRUSTS, & GIFTS partners’ share of ECTI, 102 JTAX 324, June05
Final Regs. under Section 401(k) update and simplify IRS adds European entities to list of “per se” corpora-
current rules, 102 JTAX 70, Feb05 IRS rules on treatment of amounts received under de- tions, 102 JTAX 260, May05
IRS proposes a major revision of the Regulations gov- ferred annuity contract as IRD, 102 JTAX 324, More IRS guidance on repatriation of foreign earnings,
erning Section 403(b) plans, by Stanley D. Baum, 102 June05 102 JTAX 323, JuneOS
JTAX 229, Apr05 Qualifying new FLPs for the bona fide sale exception: New guidance on repatriated foreign dividends under
ISO final Regulations offer complex choice among dif- Managing Thompson, Kimbell, Harper, and Stone, by J. the AJCA, 102 JTAX 67, Feb05
ferent sets of Proposed and final ISO rules, by Mary B. Joseph Korpics, 102 JTAX 111, Feb05 New Regs. clarify U.S. possessions residency and source
Hevener, 102 JTAX 86, Feb05 The Tax Court’s “practical control” test in Bongard: rules, 102 JTAX 260, May05
New Section 409A—AJCA’s major overhaul of nonqual- More than FLPs are in the balance, by Milford B. New rules grant tax-free treatment for cross-border
ified deferred comp., by Leonard S. Hirsh and Michael T. Hatcher, Jr., and Edward M. Manigault, 102 JTAX 261, mergers and consolidations, 102 JTAX 67, Feb05
Schoonmaker, 102 JTAX 152, Mar05 May05 Proposed Regulations on cross-border mergers will add
Qualified plan's interest rate change did not violate the Unassignable lottery prize was properly valued under much flexibility in planning, by Jeffrey L. Rubinger and
anti-cutback rule, 102 JTAX 325, June05 regular annuity tables, 102 JTAX 326, June05 William B. Sherman, 102 JTAX 290, May05
JOURNAL OF TAXATION 8 JUNE 2005
SHOP TALK
LETTER RULINGS IRS issues interim guidance on AJCA mandatory basis S corp. converts into general partnership—personal li-
Bond-financed acquisitions give rise to private business rules for partnerships, 102 JTAX 259, May05 ability increases!, 102 JTAX 124, Feb05
use of proceeds, 102 JTAX 310, May05 Seller’s continuing ties to business did not bar capital Tax Court finds one rental activity generates passive
Charitable trust was not an individual for purposes of gain treatment for S stock redemption, 102 JTAX 131, loss and nonpassive income, 102 JTAX 62, Jan05
REIT “closely held” test, 102 JTAX 378, June05 Mar05 fax disparities in seller’s sales price and buyer's cost ba-
Club members have cost basis in membership equal to PERSONAL sis, 102 JTAX 251, Apr05
initiation fee, 102 JTAX 122, Feb05 January 2U05 donations for tsunami relief may be de- Taxing “misdirected” payments: The Cubs can’t blame
Company did not have to report rebate award program ducted on 2004 returns, 102 JTAX 70, Feb05 Bartman for this one, 102 JTAX 127, Feb05
activity, 102 JTAX 307, May05 New Procedure on taxation of dual-use property gov- Will the Court of Federal Claims invalidate the partner-
Covnoskeendt byf orI RSre tfaoirl erf’asi luarcec touocn lteiarnlgy mreeftlhecotd incchoamneg,e 1r0e2- eR.r nSsi egienlt, er1a0c2t ioJnT AXo f 2S8e2c,t iMoanys 051 21 and 1031,b y William ship anti-abuse rule?, 102 [TAX 379, June05
JTAX 59, Jan05 Supreme Court finally rules—against taxpayers—on SPECIAL INDUSTRIES
Consolidated group ended by reverse triangular merg contingent attorney’s fees, by Philip N. Jones, 102 JTAX MACRS depreciation class tives: “Plain language” ap-
er, 102 JTAX 246, Apr05 169, Mar05 proach of taxpayers is upheld by circuits, by Richard S.
Damages received from insurer not includable in in
come, 102 JTAX 313, May05 PROCEDURE Leaman and John C. Tripp, 102 JTAX 358, June05
Determining when original use of property begins for Bankrupt taxpayers could not contest liability during STATE & LOCAL
bonus depreciation, 102 JTAX 309, May05 collection hearing, 102 JTAX 195, Apr05 Congress extends, amends Internet Tax Freedom Act,
Dotmioens tdiicd nFo tr etorriggagneri zaGtRiAo,n 1o0f2 foJrTeAiXg n 3 st6a, plJeudn eOc5o rpora Commenptust:i nHgo w intdeirfefsitc ulot n coanv eritp baey?m eVnertys! , abnyd Maurnyd erAp.a Myc- 102 JTAX 3, JanOS
Excess paid to creditors in bankruptcy was deductible Nulty, David H. Boucher, Joseph M. Incorvaia, and Robert How will the American Jobs Creation Act of 2004 affect
under Section 163, 102 JTAX 189, Mar05 D. Probasco, 102 JTAX 273, May05 state and local taxes?, by Michael H. Lippman and Shar-
Foreign taxpayer could not source all income from sales IRS extends limitations period for unreported listed lene E.A mitay, 102 {TAX 161, Mar05
activity to the U.S., 102 JTAX 369, June05 transactions, 102 JTAX 259, May05 AUTHOR INDEX
Inesitgnr ucmheanrta ctwearsi zaetqiuoint y asu nddeebrt , U1.S0.2 taJxT AXl aw3 71d,e spJiutnee 05f or Lensisfoicnasn t ftraoxm shCealsttelre caHsaer, bobuy rR:i chTahred SMe.r vLiicpet onl osaensd aJ esningy Michael J. Alter
Interest-free loans to exempt organizations deemed 4. Austin, 102 JTAX 32, Jan05 Sharlene E. Amitay
property held for investment, 102 JTAX 312, May05 New tax shelter decisions present further problems for Jenny A. Austin
IRS declines to find that all zero returns are frivolous as the IRS, by RicharMd. Lipton, 102 JTAX 211, Apr05 Thomas W. Avent, Jr.
a general rule, 102 JTAX 373, June05 Refund limitations period applies only to taxpayers re Stanley D. Baum
IRS likely to modify current cost-sharing Regulations quired to file a return, 102 JTAX 326, June05 David H. Boucher
with “investor model” transfer pricing method, 102 lhe status of Tax Court special trial judge reports after Katherine M. Breaks
JTAX 57, Jan05 Ballard: Where do we go from here?, by Robin L. Green Carol Conjura
IRS rules on application of five-year rule to re-elect $ house and Joshua D. Odintz, 102 JTAX 352, June05 Terence Floyd Cuff
status following g a Section 338(h)((1LU0) ) ttrraannsséa ction, 1, 10212 Stipulations not : vacated just bCeRc auseRe taxpayi er’s attor- iei chard ce O. Davi4s 23427
JTaAnXt ag3 08, epMasy 05 Lael neyk cons1u lted for aIReS, 102 JTAoXne 195, Apzr 05 : less Steven “R. Dixon ‘ 134
LLC qualified as securities partnership and had reason The world changes: Broad sweep of new tax sheltet p 1. Gaff ee
é . : = 3 ; 23 et everynne bi ennis J. Gaffney 327
able method of making reverse 704(c) allocations, 102 rules in AJCA and Circular 230 affect everyone, by ‘ %
JTAX 246, Apr05 Richard M. Lipton, Robert S. Walton, and Steven R. Dixon, Robin L. Greenhouse 352
: R )2 ITAX 13 “5 ; - -her Ir ?
Merger termination fee was incurred to free taxpayer to 102 }TAX 134, Mar05 Milford B, Hatcher, Jr. 261
take better offer, and could not be deducted, 102 JTAX REAL ESTATE Mary B. Hevener 86
“ she ; bobbe Hir 5
370, June05 Investing in an UPREIT—How the ordinary partner Bobbe Hirsh ;
OID consequences of aggregated debt instruments, 102 ship provisions get even more complicated, by Terence | eonard S. Hirsh 152
JTAX 247, Apr05 Floyd Cuff, 102 JTAX 42, Jan05 Joseph M. Incorvaia 273
Operation of clinically integrated health center did not Lease cancellation payments are capital gain? Yes! The Philip N. Jones 169
:PD aaryae r:s oulllt .pnl a Un= BUBI ~ITT.,_ 1p0r2op1 n02s cecJrtIoTTa AlXA i~nXai 5a— 85 8 ,p aJratnti 9c5i5 pati; on inP a pnooll itical JT[RA. RRDo Ac he9,’ 79z7 Jrc.,h a1n0g2e an tJoT AX1 e2e3 3464A, oJvuneer9t5u- r ned Hort, by Edwlwaarrdd RJ.i Jcohsaerpdh S:K ;o rpLeiacmsa n 315181
campaign, ; 102 aJ TAX 120x , Feb05 Teruya Brothers and related-party ) exchantg es—how A\l]a n S. Lederman 6
Retail store’s merchandising department costs were not much more do we know now?, by Terence Floyd Cuff
ot sn a I SEL TOE a ; Michael H. Lippman 161
mixed sOeerv ice costs, . 102 JTAX 56, Jan05 102 JTAX 220, Apr05 2 1 29 9 34 7
Section 384 losses allocated using combined group ap Richard M. Lipton 32,71, 134,21]
proach, 102 JTAX 190, Mar05 SHOP TALK Edward M. Manigault 261
ite: E bs, irt ee x rear’ - aia a . =
Section 6503(dohes) no t suspend S/L on Chapter 7 co! Dirty dozen, part IV: This year’s scams IRS doesn’t want Mary A. McNulty 273
: axpaye | for, 102 JTAX 319, May05 ;
lections1,0 2 JTAX : 121, Feb05 OtT axrpe ayetarof s al l for,E R 102 kia‘ ?, May05 oe cs Brian J. O’Connor 21
Stock option qualified for post-IPO relief from the $1 D¢ opt igger IRS guidance on automatic rollover ‘osha Dy Odinte 304
ss = : BEM, - les, 10 23, Feb05 ey
million limito f Section 162(1m02) J,TA X 316, May05 By seh ne JTAX 123, Feb0S - Robert D. Probasco 273
Transaction costs not deduc.t ible as a result of liquida rh1e0 2 EiJgThAtXh C1i92r,c uiMt arr0e5s olves its burden of proof conflict, Eadawayr d J. RocheSa,Jyr . 32 64
tion, 102 JTAX 314, May40 5 , rst ets ;b eat ai t, } > i > 3artma .| bring Jeetfifrree y L. KR ubinggeer “2 90)
Value of loss corporation computed by using‘ the mar wnoeew ifaoond for a t“ thesht. n y1o0u2 eat it:. 2B54.a rtmanA pr05b all brings Edwadrdw ard JI. . SSccih nee 2) 99
ket capitalization method, not an appraisal, 102 JTAX : rew food for thought, 102 JTAX 254, Apr0: :
Wh33a772t2,, fJaucnteo0r5sh i determine if a person is a member of an Ho‘PwdO oRe l!o nga1 0ce7a n JTtAITAX hX e3 I83R 8S1 ,c hJausnee 0neyS o u for refunds? Y: ou be the —_ SMtiecvheane l > R. T.S cShcnheoiodnerm akerce 1525 21
LLC?, 102 JTAX 317, May05 If ]R S job titles are any indication, simplification is W. Eugene Seago 299
lead, 102 382, 05 Va 2
Wrap fee payments with respect to an IRA are not IRA ape ne, 82 ITA. SE pees ; William B. Sherman 290
contribution: s, 102 JTAX 307,t sM ay05 é Leegagla l efeffefcetc t oof f nneew w RReegguullz ations that ‘d o not folllooww ee xist Will| iam R. Siegel 282
ing Revenue Rulings, 102 JTAX 250, Apr05 \ : fe
PARTNERSHIPS, 3 S CORPORATIONS, ; & LLC $ Mofroree oon nV IVTIAT A prog© rprogr ams and improvingi . service to low cé fauy ssv7 es y nev 297
Capital-account-based liquidations: Gone with the income taxpayers, 102 JTAX 126, Feb05 Maureen H. Smith-Gaffney 3
wind or here to stay?, by Brian J.O 'Connor and Steven R Oprah’s audience gets another lesson in taxes, 102 JTAX John C. Tripp 358
Schneider, 102 JTAX 21, Jan05 63, Jan05 Robert S. Walton 134
Controversial Prop. Regs. on disguised sales of partner Post-ESOP convertible QRP—will its conversion be a Richard P. Weber 327
ship interests—-IRS jumps into the deep end, by disposition” that triggers gain?, 102 JTAX 318, Robert Willens 345
Reidec haarMd.r eLip ton, 102d 1TJ TAX 771, 1 FebN0S5 May05 & Timothy A. Zuber 198
3834 8 OURNAL OF TAXATION & JUNE 2005
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