Table Of Content

This index includes all the material ESTATE PLANNING character, 60 TA 45, Jan98 published in Taxation for Ac Basis step-up was denied fe Divorcing business owners need ti Volume 60, January 1998 - } planning, by Edward Schnee 60 | \ 6, Feb98 ACCOUNTING Education IRA vs. tax cr Aggregation and ow choice que stion, 0 vent and Thomas ]. Stuhldrel May98 May98 Exclusion for injured i expense disallowed benefits, 60 TA | Disposed of passive Home office deductior passive 60 TA yFeearb,9 8 Gar) VVyi . Iplle Equipment held for Interest paymentso n bro de prec iated, 60 deductible,6 0 TA Frequent flyer aw 60 TA | Jan98 IRS adopts new 1 Lack of formalities hur Lack of appraisal lit tion, 60 1 investment loss | Material participati Lottery winning rentals, ¢ rate gains, 60 TA No head of househol dj epen> dej n Roundupo f recent tax and Fi Matthew A. Mel Apr98 lax considerations Passive nature planning strategic is up in the INGE r,60 TA 266, Mav Reimbursement for | for short taxable to cl tions,O F Roundupo f recent tax laxing cross-bord Mattl A.A benefits, 60 TA Standard mileage 1 65, Feb98 PRACTICING BEFORE THE IRS fax planning Advanced pricit agreements now m«¢ tions accessible to s mall busi ax year CHOICE 243 \pros opportunitie 5 Advisory group’s recor Friedman, 60 TA reducing small Wagering war with the adopted, 60 TA 5 ul gambling dedcutions LIMITED LIABILITY \ppeal of offer in compromise « ree : Nichols and Dic CORPORATIONS limitations period, 60 TA 366 279, May98 int ases explain restri cting on f ember LLCS tax returns, 60 TA 242, Ay COMPENSATION heck sent with extension request Medical ‘consumer car mennot dtepo,sit, 60 TA 365 tion for employee tay PARTNERSHIPS ourt lacked jurisdiction to stoy Newp3a6p3,e r Juns9e8n ds former pape i»N O nnoott ice 1 requir 1 mJeannt9 8 or collection of taxes college with taxable pa ourt may only enforce 311, May98 not place condition Revised payment setup ex 121, Feb98 ability benefits,6 0 TA 55 Yeficlency notice is not Worker misclassification affe Mar98 abatement determinati than FICA, by ¢ tamuuddl a 171, Mar98 lA 96, Feb98 PERSONAL district counsel of opinions are subj to Freedom of Information Act dis Adoption credit closure,6 0 TA 306, May98 CORPORATIONS Alimony doe include orm 1040 filed after as« ssment Company races away with advert payme nts,60 TA 113 Feb98 return,6 0 TA 118, Fe b98 deduction,6 0 TA 318, May98 All work and no (piano) play make f Maximize deduction for d|i vidend bigger home office deduction, 60 TA 2S fcoocmumsieds siroensetrru ctpurroipnogs,es 60¢ usTtAo me2r4 1 received, by Wil iamA Johi Jun98 Apr98 O. Everett, and Roxann 6U Another year, another inflation adjust IRS failed to send notice to taxpayers’ last TA 21, Jan98 ment, 60 112, Feb98 known address, 60 TA 308, May98 Parent’s use of distribution affects sub Behavioral studieqsu alifies officer for new IRS raises level of approval needed for sidiary’s deduction,6 0 TA 318, May98 job, not deduction,6 0 TA 370, Jun98 property seizures,6 0 TA 120, Feb98 Reorganize for tax-favored business Capital gain tax cut has charitable dona IRS tests new appeals procedures for transfers,b y Rold Auster and Paul ( tion cost,6 0 TA 314, May98 bankruptcy cases, 60 TA 53, Jan98 Lau, 60 TA 228, Apr98 Car company employees breed horses for Magnetic filing postponed for large Roundup of recent tax development, by profit,6 0 TA 46, Jan98 partnerships, 60 TA 121, Feb98 MatthewA . Melone,60 TA 34, Jan98 Computer program development was Merely listing expense on the return was Showingo f needs stopped accumulated active business,6 0 TA 48, Jan98 not adequate disclosure,6 0 TA 118, earnings tax, 60 TA 182, Mar98 Divorce does not determine in terest Feb98 TAXATION FOR ACCOUNTANTS No levy exemptior ronmental deductible loss, 60 TA 246 Apr98 pensation depo \void information reporting for prince ipal 3, Mar98 residence, 60 TA 246, Apr98 No tax soakferodm s trine, 60 TA 32 Nonrweictoh gtm otithioen r,d6 e0 nTiAe d y,r Feebx9c8h ange Nonfiler's susbequent volunt Purchase options can turn leasinetos t ax ment does not undo p ab1 le sales, by Charle 1 l PR igal.o and , NonreTAc el2 4p5t of Anportoisce does 1 MVAii pcrh9 8a e ! Abate? 14 tion period,6 0 1 President's budget p S CORPORATIONS payer rights, 60 Is the S corporation « rn preparet by Bruce ) dards forL oae arned it tax development, by S corporation trust conversion,6 0 TA 193, 119, Feb98 e,60 TA 34, Jan98 Apr98 RevirsMeeasdyt a9r8te xapmetiintaitoin onp e g IRS assesnse menHtisb, S elepcetnidone d prpeavsesnivtee d lodsesdeus,c ti6o0 n ToAf lay98 Second circuit adopts broad dk of work product doctrine fax Court does about-face on debt \pr98 charge income, 60 TA 303, May Service not required to notify p. artners,6 0 TA 50, Jan98 rA AUTHOR INDEX Six-year limitations period for failii pJaayn 98o ver employment taxes, 60 ‘| \ ymputerized record MRoilcfh aAeuls teJr. Abatemarco Apr9s Subsequent court decision Charles A. Barragato grounds to revoke a closing ag: know about Matthew Barton ment, 60 TA 120, Feb98 Feb98 Sidney J. Baxendale Surviving spouse does not get dent’s shorter limitations period on wrongful discharge Bruce D. Bernard rA 171, Mar98 Jun98 Richard A. Carpenter Taxpayer gets interest from date of pa John J. Connors QUALIFIED PLANS m3e6n8,t , Junno9t8 due date of return, 60 yyer deduction depends on Phyllis V. ¢ opeland | reporting, 60 TA 362 Richard E. Coppage PROCEDURE William A. Duncan Classification settlement programy egulat: ions expI lain how to value Jeffrey D. i icher extended,6 0 TA 257, May98 ision benefits,6 0 TA 368, Jun98 John O. Everett E-mail and faxes substantiate 10t be trusteeo f individual Gary M. Fleischman expenses,6 0 TA 378, Jun98 accounts, 60 TA 310, Michelle Kamen Friedman Electronic deposit deadline delaye¢ Jeffrey L.H amm TA 257, May98 | over cannot use stock purchased ash payout,6 0 TA 310, May98 Philip J. Harmelink Electronic/magnetic Form W-4 fil PA 321, Jun98 . guid\a n1c2e6, , Ffoerb : 98S IMPLE IRA GArrleegnoer y M.H eHrimbsacnh-wGeiildedre ns Forwarned is forearmed at IRS audit Richard A. Carpenter, 60 TA I once to maximize Roth fom Hopkins Mar98 IRA t by Richard E. Coppage Lisa M. Ivancic Fraudulent transfers leave children liabk kd and Lisa M. Claudia L. Kelley for father’s taxes, 60 TA 380, Jun98 Kenneth M.Kess Guidance provided for adequate dis Marion Kopin closureo f return information, 60 TA 175, Mar98 create important tax Paul C. Lau Heir’s claim-of-right relief does not ‘ : idne96y. de|e Baxendale and Gary Maddux extend to deceden. t's tax overpay! ! hard | 60 TA 68, Mar98 Matthew A. Melone 60 TA 235, Apr98 id of IRA and new rules for old Adam A. Milani ,6T0A 23 r98 Interest rates drop, 60 TA 25 \p! Ken Milani Interest rates unchanged, 60 er workers can delay minimum dis Nancy B. Nichols Feb98 . 60 TA 126, Feb98 Ronald P. Platner Interest stops running when IRS unre iles ease3 d for trust sonably rests, 60 " TA 176, Mar98 0 TA 65, Feb98 Diane A. Riordan Interim relief from failure-to a plan elections in mid Edward Schnee penalities,6 0 TA 378, Jun98 1, Jan98 Darlene A. Smith Inventory error did not create add insfters among IRA even after Roxanne Spindle tional income,6 0 TA 380, Jun98 th, 60 TA 55, Jan98 Ronald A. Stein IRS hit with more than attorney’s fees ite ; applies to employer securites’ Larry Strauss 60 TA 321, Jun98 realized appreciation, 60 TA 361, Paul J. Streer in9s Joint return cannot be torn asunder ; Caroline D. Strobel PA 129, Mar98 REAL ESTATE Thomas J. Stuhldreher National nexus program for res« ving past state tax liabilities, by John Abandonme it of property interest trig John A. Swain and Ronald P. Platner, 60 gers gain, 60 TA 116, Feb98 Janet W. Tillinger \pr9s \dverse zoning does not trigger a Ron West TAXATION FOR ACCOUNTANTS