The Tax Adviser 2004: Vol 35 Index

2004·1.9 MB·English

Author&SubyectIndex
TWELVE MONTHS ENDING DECEMBER 2004
(See key to page references on p. 789.)
AICPA TAX DIVISION’S S CORPORA- CAPASSAKIS, EVELYN M FRISKE, KARYN BYBEE
TION TAXATION TECHNICAI [] Divorce Issues and Business Succession _] The Marriage Penalty after the JGTRRA
RESOURCE PANEI Planning. 04:744 04:284.
[_] Renewed Focus on $ Corp. Officer Com CHUI, YIDAN GARDNER, JOHN C.
pensation. 04:280 (_] Corporations & Shareholders: Significant [] An Analysis of SSTS Interpretation
AICPA TAX DIVISION’S S CORPORA- Recent Developments. 04:42 No. 1-2. (Part I).04:422. (Part IT).04:496
TION TAXATION TECHNICAL COOK, ELLEN D. GAUMNITZ, BRUCE R
RESOURCE PANEL'S QUALIFIED SUB- [_] IRS Further Clarifies Innocent Spouse [he Intricacies of Special-Use Valuation
CHAPTER S SUBSIDIARY (QSUB Equitable Relief. 04:145. 04:434.
PRACTICE GUIDE TASK FORCI DAHER, DOMINIC | GAUMNITZ, CAROL B
[] QSub Checklist. 04:24 [_] Class Actions and the Attorneys’ Fees _] The Intricacies of Special-Use Valuation
ALTIERI, MARK P. Conundrum. 04:428 04:434
| A Fringe Benefit Primer for the Closely DILLEY, STEVEN GODFREY, HOWARD
Held C Corporation. ( Part I).04:624 (_] Tax Planning for the Sale of a Principal ] The Phaseout of the Federal State Death
PartI L). 04:686 Residence. (P art 1).04:30. ( Part IT).04:90 Tax Credit. (Part [).04:96. (Part IT).04:148.
BELCHER, DENNIS I ELLENTUCK, ALBERT B. GOODMAN, STEVEN S.
[] Reformo r Repeal the Transfer Tax Sys
|_| For the “Case Study,” see the cover of each |_| IRS Further Clarifies Innocent Spouse
tem? 04:620 issue Equitable Relief.04:145
BOUCHER, KAREN ] EVERETT, 'OHN O HANSON, RANDAL? K
_} State & Local Taxes: Current Corporate _] Tax Planning after AMT Reform Taxation of Damages from Securities Law
Income Tax Developments. (P art 1) 04:214 suits. 04:224
04:156. (P art I1).04:230 EYBERG, TERRY LANNONE, PAUL N.
BURTON, HUGHLENE A (_] FLP Planning after Strangi, Kimbell and [_] Post-]GTRRA Dividend Planning.
(_] Partners& Partnerships: Current Develop Thompson. 04:750 04:358.
ments. 04:100 FINK, PHILIP R KARLINSKY, STEWART
(_] S Corporations: Current Developments (_] Planning Liquidation of Investments in | 19¢ ‘orporations: Current Developments.
Part 1).04:636. (Part I ).04:702. Retirement. 04:164 (Part I).04:636. (Part I1).04:702.
THE TAX ADVISER / DECEMBER 2004 783
AuthorIndex
Tax Planning after AMT Reform. 04:214 RAASCH, BARBARA ] WESTORT, PETER.J
KELLEY, CLAUDIA I [_] FLP Planning after Strangi, Kimbell and }] QTP Contributions by Nonindividuals
ntso f Business Debt after Busi Thompson. 04:750 04:683
ness Ceases. 04-566 REINSCH, ROGER WHITLOCK, BRIAN T
LAFFIE, LESLIS (-] An Analysis of SSTS Interpretation } Significant Recent Developments in
] For“News Notes,” see No. 1-2. (Part I). 04:422. ( Part II Estate Planning. 04:554
issu 04:496 WOOD, ROBERT W
LARKINS, ERNEST R SATCHIT, VINL ] Class Actions and the Attorneys’ Fees
["} Estimating Marginal Tax Rates When [] FLP Administration Issues. 04:352 Conundrum. 04:428
Entering Foreign Markets. (Part 1).04:560 [] Trusts, Investment Advisory Fees and the ZUPANC, THOMAS
Part IT). 04:63 2% Floor. 04:87 [he Intricacies of Special-Use Valuation
LAU, PAUL ¢ SAWYERS, ROBY B 04 434
__J A Guide to Foreign Corporation E&P. (_] Reform or Repeal the Transfer Tax Sys-
Part 1).04:290. (P art I1).04:371 tem? 04:620 D.C. Currents
LUNA, LEANN SCHELL,WAYNE M PURCELL, THOMAJ.S, I ll
Taxation of Damages from Securities Law _] Proposed Regs. Shed Light on Income TEC Initiatives. February 04:106
suits. 04:224 Forecast Method. 04:510 TEC Ininatives. May 04:304
LUTZ, JAMES SCHNEIDER, MARK A TEC Initiatives. August 04:515
a Employee Benefits & Pensions: Current __] Corporations & Shareholders: Significant EC Initiatives. November 04:710
Developments. (Part1 ).0 4:694. (PartI I Recent Developments. 04:42
04-756 SMITH, JAMES K On the Bookshelf
MAY, BRUCE | ["] Taxation of Damages from Securities Law FINK, PHILIP R
An Analysis of SSTS Interpretation suits. 04:224 ] March 04:175
No. 1-2. (Part 1).04:422. (Part I1).04:49¢ SOLTIS, SANDRA [] June 04:388
NORMAN, JOHN M ] A Guide to Foreign Corporation E&P. } September 04:582
Repayments of Business Debt after Busi Part 1).04:290. (P art I1).04:371 December 04:774
ness Ceases. 04-566 STEWART, DAVE N
O'DRISCOLL, DAVID Temp. Regs. Limit Duplicative Stock Personal Financial Planning
Losses. (4:36 DIAMOND, IRVING I
SUNDERMAN, TERI I | Extracting Value from Closely Held Cor
O’NEIL, CHERIE GRAT Planning with S Corp. Stock orations. 04:239
ter AMT Reforn 04-51 ) DOYLE, ROBERT K
SWIFT, KENT _] Post-JGTRRA Investment Management
PANNESE, DANNY A ] Limits on Individuals’ Charitabk Strategies. 04:49
Post-JGTRRA Dividend Planning Deductions rt 04:296. (PartI l GRANT, RANDI K
4-358 (04-366 Planning for Education Costs. 04:643
PONDA, SHONA THOMPSON, STEVEN (¢ SCHULMAN, MICHAEL DAVID
State & Local Taxes: Current Corporat Temp. Regs. Limit Duplicative Stock } Private Annuities as an Aid to Medicaid
Income Tax Developments. (Part | Losses. 04:36 Eligibility. 04:441
04:156. (Part I1).04:230 WALKER, DEBORAH
PULLIAM, DARLENEI [_] Employee Benefits & Pensions: Current State & Local Taxes
} The Marriage Penalty after the JGTRRA Developments. (P art 1).04:694. ( Part I) PETERSON, DANIEL F
04-284 04:756 [} June 04:380.
784 THE TAX ADVISER / DECEMBER 2004
‘| September 04:576 [-] May 04:307 GILL, KIMBERLY
[-] December 04:770 [] August 04:518 [-] Some Contested Liability Trusts Now List
AMITAY, SHARLENI [-] November 04:712 ed Transactions. (4:246
[-] California Taxpayer Disclosure CHAMBERS, VALRIE HUMMEL, RONA
Requirements. 04:576 (_] Training Students to Be Accounting |_| IRS Announces a “Breakthrough” Plan
MCGOWAN, JEFFREY M Cops. 04:518 04:243
| State Tax Residency Issues. 04:770 DENNIS-ESCOFFIER, SHIRLEY |_] Joint Audit Planning Process. 04:52
NAKAMURA, KAREN [_] Current Statuso f the Tax Curriculum _] New IRS Compliance Initiatives. 04:444
["] State Tax Amnesty Programs: The in Accounting Programs. 04:712 MICHNAY, RUTH ANN
Advantages and Disadvantages. 04:380 KERN, BETH B | Office of Taxpayer Burden Reduction
SALMON, SCOTT _] Current Statuso f the Tax Curriculum in 04:445
| California Taxpayer Disclosure Accounting Programs. 04:712 OLMSTEAD, TRENTON S
R equiremens. | 4:576 HMIDT, DENNIS ITIN Application Changes. 04:244
[] Useful Websites and Internet Assignments PARKER, KENNETH M
Tax Clinic 04:108 | SOL on Individuals’ Refund Claims. 04:650
BAKALE, ANTHONY §S SWINGEN, JUDYTH A TAYLOR, FRANK
] August 04:470 [_] How Does the Tax Section’ Strategic Plan Procedures for Obtaining Return Copies
BECK, ALLEN M Effect Tax Education? 04:307 and Information. 04:245
] October 04:598 TURNER, TOM
GARAY, MARK Tax Practice & Procedures SOL on Individuals’ Refund Claims. 04:650
[] March 04:131 ELY, MARK H VAN DEVEER,MARK A
GOTTSCHALK, STEFAN [] January 04:52 | IRS Guidance on Federal Tax Liens on
| February 04:7 ["] April 04:243 Entireties Property after Craft. 04:54
KAUTTER, DAVID J [] July 04:444
‘a January 04:9 "] October 04:646 Tax Practice Management
KELLY, TERENCE BAUMAN, CHRISTINE ¢ HOLUB, STEVEN EF and T. CHRIS
] May 04:262 [-] ITINs—Exceptions and Questions. 04:446 MUIRHEAD
KOPPEL, MICHAEL D. The Downsized EITC Certification Pilot ] March 04:172
] December (04:730
Program. 04:448 | June 04:376
LERMAN, JERRY I BUSCHEL, STEPHEN R September 04:571.
[] April 64:194
[_] IRS Initiatives to Decrease Audit Cycle |_| December 04:766
MADDEN, DAVID Times—Good Ideas that Need More GROOMS,W.M
[_] June 04:330 Work. 04:646 Tax Planning for Dividends and Capital
O’CONNELL, FRANK J., JR DAVIS, CONRAD Gains. 04:172
] September 04:534 [] Circular 230 and Conflicts of Interest.04:53 HOLUB, STEVEN |
REILLY, KEVIN F DOUGHERTY, JAMES [] Ethics in Tax Practice. 04:376
-] November 04:666 [_] IRS Announces a “Breakthrough” Plan MILLER, MICHAEL R
SMITH, ANNETTE B 04:243 [_] Effects of the SOA on the Accounting
[} July 04:406 ‘a Joint Audit Planning Process. 04:52. Profession. 04:57 1
[-] New IRS Compliance Initiatives. 04:444 MUIRHEAD, T. CHRIS
Tax Education FIEDELMAN, RONALD §$ [_] Ethics in Tax Practice. 04:376
NELLEN, ANNETTI [_] IRS SBSE Priorities: 2004 and Beyond. ROSENBERG, SUSAN J
[_] February 04:108 04:649. [_] E-Filing State Tax Returns. 04:766.
THE TAX ADVISER / DECEMBER 2004 785
ECTS== —- RES:
SubjectIndex
Accounting Methods & Periods Sec. 351, boot and encumbered assets. 04:536 Estates, Trusts & Gifts
Sec. 355
Advance payments. 04:470, 598
business purpose. (4:262 Administrative expense, interest on bequest
Automatic change, intangibles. 04:261, 330 04:393
expansion. 04:196
Depreciable life, change in. 04:194 Basis for surviving spouse, pre-1977 property
Schedule M-3.04:597
Short tax years, partners and S shareholders 04:732
Shareholder acquisition costs. 04:11
04-9 Bona fide sales. 04:670
Small business stock, tax planning. 04:667
Crummy) powers. 04:198
Bankruptcy & Insolvency
Credits Against Tax Estate
idmunistration tips. 04:608
Assessment SOLs, effect of bankruptcy
Disabled access credit. 04:261 planning with pensions. 04:731
04:114
R&D « redit FLPs
Bankruptcy and OICs. 04:328
documentation regs. 04:331 idmunistration issues. 04:352
NOLs. 04:523
gross receipts. 04 407 discounting. 04:74
Pensions. 04:779 Targeted jobs credit. 04:719 planning. 04:750
Gift adjustment clauses. 04:74
GRATSs
Conservation easements. 04:603 S corporation stock. 04:502
Income forecast method. 04:510
Deterred giving techniques. 04:602 zeroed out. 04:474
Racehorse ownership. 04:72
Documentation. 04:176
R&E credit, gross receipts. 04:407 GST
Limits on individuals’ deductions. 04:176 deemed allocations, ciection out. 04:674
Real estate, cost-segregation studies. 04:195
IDGT. 04:671
Secs. 1031 and 1033 property. 04:333
Trucks and vans (nonpersonal ).0 4:730 missed allocations. 04:597
predeceased parent rule. 04:734
Attribute reduction. 04:10 Employee Benefits & Pensions
rollovers 04:58
Duphi itive stock losses. 04:3¢
Administrative expense allocation. 04:337 subdivided trusts. 04:115
intercompany
(afeteria plans 04:607 nt developments. 04:554
interest for tax-exempt investing. 04:534
Current developments. 04:694, 756 eal or reform of transfer tax system
loss disallowance. 04:406
Distributions and unrealized appreciation
14-620
04:473
use valuation. 04:434
DOL correction and ¢ ompliance programs death tax credit phaseout. 04:96, 148
AMT planning and reform. 04 ERISA, plan participant. 04:313 rce and estate planning. ()4:329
Business purpose. 04:193 ESOPs. 04:271
stment advisory fees and 2% floor
Conversiont o LLC. 04:66 Executive compensation
Debt instruments and reorganization HSAs UGMA. 04:405
04-532 ERISA. 04:392
Dividends, post-]GTRRA planning. 04:358 FSA and HRA participants. 04:455 Excise Taxes
benefits of closely held corporations QTPs, nonindividual contributions. 04:683
04-624. 686 Retirement plan loans. 04:197
Liquidation-reincorporation. 04:56 Rollover contributions. 04:251
Exempt Organizations
Nondividend distributions, reporting. (4:77 Sec. 404(« plan 04:665
Recent developments. 04 42 Sec. 1042 gain deferral. 04:269 Audit issues. 04:610
Redemptions. 04:310 SESOPs. 04:253 Commerciality doctrine. 04:77
786 THE TAX ADVISER / DECEMBER 2004

SubjectIndex
Endowment investment income. 04:272 Gains & Losses Interest Income& Expense
EO issues. 04:6
Ac-risk regulations, disqualifying interests. Bad debt. 04:587
Excess benefit transaction. 04:410
04:676 Cessation of business, payment of debt. 04:566.
Form 990, 04:200
BIGs, Sec. 382. 04:16 Earnings-stripping. 04:545
Joint ventures with for-profit entities. 04:133
Casualty losses. 04:116 Education loan interest. 04:614.
Net investment income. 04:202
Disposition of property in satistaction of OID, private annuity. 04:184
debt. 04:612
Like-kind exchange, avoiding gain Legislation
Business recognition. 04:45 1
American Jobs Creation Act. 04:750
below-market financing. 04:12
Notional princ ipal contract regs. 04:414
Economic Growth and Tax Relief Recon-
c ipit u1Ze VS. exper4nise Real estate dev elopment 04:734
acquisitive and capital transactions ciliation Act of 2001. 04:96,148, 284,
Sec. 1271(a).04:415
04-339 Theft losses, declining stock value. 04:394 484 554. 620.6747.56 .
urcraft maintenance costs. 04:77 Jobs and Growth Tax Relief Reconciliation
environmental remediation Gross Income Act of 2003. 04:14, 21, 49, 68, 284, 358,
274 515,611
intangibles, final regs. 04:203 Class action attorneys’ fees. 04:59, 428 Sarbanes-Oxley Act of 2002. 04:571
private jets. 04:204 Contingent fees. 04:128, 181,479,729 Working Families Tax Relief Act of 2004
Sec. 179.04:611 Debt reduction on employee stock options. 04:728
separate and distinct asset test 04:345
REIT investments. 04:275
04:411
Interest, see “Interest Income & Expense: Holding period, of interests in. 04:679
Individuals
MA&IE, use of statistical sampling. 04:539 Self-employment tax. 04:206, 404, 616
Termination, settlement and redemption Alimony Series LLCs. 04:416
payments. (4:341
property settlement payment. 04:118
Transportation, metropolitan area tax indemnity payments. 04:83 Partners & Partnerships
04-665 unallocated support payments. 04:524 . CORR e eee e eee ee eeeeeeee
Travel allowance. 04:458 Assessments. 04:679
Damages trom securities lawsuits. 04:224
Assumption of partner’ liability. 04:140
Dependency exemption for noncustodial
At-risk limits on real estate activity
parents. 04 129, 206
+{ i>
Check-the-box Divorce
Current developments. 04:100
final regs. 04 business succession planning. 04:744
Deficiency assessment. 04:260
FPHC taint. 04:475 transfers to NQSOs. 04:468
Division, planning. 04:390
E&P 04:290, 37 HSAs. 04:68
Like-kind exchanges. 04:209
Entering foreign markets. 04:560 JGTRRA planning
Minimum gain. 04:653
Estimating marginal rates. 04:630 HSAs. 04:68
Partnership installment obligations. (4:6
Export tax benefits. 04:542 marriage penalty. 04:284
Partnership interests
Japan treaty. 04:533 Inflation adjustments. 04:7
mniverting to corporation. 04:545
IGTRRA, dividend rate eligibility. 04:14 Innocent spouse. (4
formless conversions. 04:468
Partnerships and NRA estate planning Investing in tax efficient fun
04-675 IRAs
ndividual returns. 04:485
PFICs. 04:342 NOLs. 04:48 1
late-filing relief. 04:489
OSI regs. 04:82 60)-day rollover. 04:484
Sec. 704(c). 04:210, 546
Reporting interests in foreign accounts Personal residence, Sec. 121 exclusion. 04:30
SE exemption for retirement payments
04-136 Reimbursements for OTC drugs. 04:18
4-185, 488
Totalization agreements. 04:544 Retirement
SOL on nonpartnership items. 04:122
U.K. tax treaty. 04 community medical fees. 04:735
Withholding planning. 04:164, 729
Passive Activities
foreign partners. 04:14 Same-sex marriages. (4:738, 742
nonresident aliens. 04:136 Tax FreedoDmay . 04:533 ntal. 04:780
788 THE TAX ADVISER / DECEMBER 2004
Pensions FICA checklist. 04:24.
student exception. ( 14:320. S stock
See “Employee Benefits & Pensions.”
teacher's severance pay. 04:781. redemption rights. 04:85.
Information reporting structuring payments to shareholders
Personal Financial Planning
employment tax discrepancies. 04:664 04:248.
AICPA Eldercare services. 04:404 JGTRRA capital gain changes. 04:21.
Closely held corporations. 04:239 payments in lieu of dividends. 04:20 Special Industries
Education expense planning. 04:643. ITIN program revisions. 04:69, 244.
Captive insurance arrangements. 04:419
JGTRRA investment strategies. 04:49 Payroll taxes on household employees. 04:84
Private annuities and Medicaid. 04:441 Preparer signature options. 04:596.
State & Local Taxes
Refunds
Practice & Procedures interest. 04:418 Amnesty. 04:380.
SOL. 04:650 California
Auditing
IRS breakthrough plan. 04:243 Responsible persons. 04:490, 588, 617 disclosure rules. 04:576
Snaall business compliance tools. 04:405 franchise tax accrual. 04:420
planning. 04:52
[ax preparer regulation comments. 04:532 Corporate income tax developments. 04:156,
Circular 230, conflicts of interest. 04:53
W-2, HSA reporting. 04:128 230).
EITC pilot program. 04:448
Withholding on payments incident to Illinois’ wheel of unity doctrine. 04:278
Ethics. 04:376
IRS divorce. 04:656 Louisiana nexus issues. 04:348.
Massachusetts same-sex marriages. 04:742
compliance initiatives. 04:444
S Corporations New York
IDRs. 04:646
apportionment issues. 04:349.
SBSE priorities. 04:649 All-events test. 04:22
royalty deductions. 04:350
ITINs. 04:244 Basis computation. 04:276
Professional athletes and entertainers
Office of taxpayer burden reduction Compensation. 04:280
04:85
04:445 Controlled group elections and Sec. 179
Residency issues. 04:770
Returns, obtaining « opies. 04 246 04:739
SSTS Interpretation No. 1-2. 04:422, 496 Current developments. 04:636, 702
Tax Education
Tax Court, enhanced attorneys’ fees award ESOPs. 04:253, 493 Cee eeeeeeeeeeseeeeee
04:316 Excess net passive income. 04:739 AICPA Tax Section Strategic Plan. 04:307.
Tax liens, entireties property. 04:54 PALs, loss deductibility. 04:520 Curriculum. 04:712
Tax shelters, contested lability trusts QSub Internet assignments and research. 04:108
04:246 BIG. 04:68 1 Student training. 04:518.
TEC initiatives. 04:304, 515,710
Practice Management Key to Page References
PAGES ISSUE PAGES ISSUE
E-filing state tax returns. 04:766
Elderly clients. 04:469 04:1-64 January 2004 04:401—464 July 2004
Ethics. 04:376
04:65—-124 February 2004 04:465—-528 August 2004
Planning dividends and capital gains
04:172 064:125-188 March 2004 04:529-592 September 2004
SOA and the accounting profession
04:571 04:189-256 April 2004 04:593-660 October 2004
04:257-—324 May 2004 04:661-724 November 2004
Procedure & Administration
04:325—400 June 2004 04:725-792 December 2004
Adequate disclosure guidelines. 04:61
The contents of The Tax Adviser from the date of inception (January 1970) through December
Disregarded entities and tax liabilities
1991 are indexed in the Aaountant’s Index, a publication of the American Institute of Certified
04-329 Public Accountants, and in the online databae Acountants, available on the Orbit Search Service
Electronix System. From January 1992 on, the contents are indexed in Aaounting and Tax Database/Index,
Federal tax payment system. 04:128 available online on Dialog, File 485, a product of UMI/Data Courier.
filing. 04:69
THE TAX ADVISER / DECEMBER 2004 789