December 2002
Issue |
Date |
Subject |
2002-306 |
December 31, 2002 |
IRS Confirms Costa Rican "Soak-Up" Taxes Are Not Creditable Under Section 901 or 903 |
2002-305 |
December 30, 2002 |
Proposed Regulations Limiting Taxpayer Defenses to Accuracy-Related Penalty |
2002-304 |
December 23, 2002 |
Final Regulations for Revocable Trusts Electing to Be Treated as Part of Estate; Reporting Rules Clarified |
2002-303 |
December 23, 2002 |
Final Regulations on Exclusion of Gain on Sale of a Principal Residence |
2002-302 |
December 23, 2002 |
Analysis: Proposed INDOPCO Regulations Regarding Capitalization of Certain Expenditures |
2002-301 |
December 20, 2002 |
Treasury Clarifies 2003 Foreign Tax Credit Changes for Dividends Paid by 10/50 Corporations |
2002-300 |
December 20, 2002 |
IRS Releases Guidance on Retirement Plans |
2002-299 |
December 20, 2002 |
Return Filing Guidance for U.S. Partners of Foreign Partnerships |
2002-298 |
December 19, 2002 |
Tax Court: AMT Book Income Adjustment of Life-Nonlife Consolidated Return Uses Single Adjustment for the Group |
2002-297 |
December 18, 2002 |
Texas: Comptroller's Office Clarifies LP/LLC Eligibility for Intercorporate Services Exemption |
2002-296 |
December 18, 2002 |
Text of Proposed INDOPCO Regulations: Guidance Concerning Expenditures Deduction and Capitalization |
2002-295 |
December 18, 2002 |
Corporate Integration: Taxing Business Income Once – New Life in an Old Issue? |
2002-294 |
December 17, 2002 |
Certain ESOP Arrangements Cannot Benefit From Section 409(p) Delayed Effective Date |
2002-293 |
December 17, 2002 |
Final Regulations on Third-Party Contacts |
2002-292 |
December 17, 2002 |
Legislative Update: Retroactive Technical Correction To Bonus Depreciation Provisions, Limited Window of Opportunity for Relief |
2002-291 |
December 17, 2002 |
Proposed Regulations Authorize IRS's Rules Relating to Inclusion of Advance Rentals in Gross Income in Year Other Than Year of Receipt |
2002-290 |
December 16, 2002 |
Outline of Proposed Anti-Loss-Duplication Rules for Consolidated Groups |
2002-289 |
December 13, 2002 |
Seventh Circuit Denies Research Credit for Software Development Activities |
2002-288 |
December 11, 2002 |
Leave-Based Donation Programs Are Taxable in 2003 |
2002-287 |
December 11, 2002 |
IRS Ruling Addresses When Accrual Method Taxpayer Includes State or Local Tax Refund in Income |
2002-286 |
December 11, 2002 |
Section 338 Election Form Is Revised |
2002-285 |
December 10, 2002 |
Webcast Video Discussions of Proposed Regulations Relating to Cash Balance Plans |
2002-284 |
December 10, 2002 |
IRS Guidance Addresses Whether "Group Captive" Is an Insurance Company, What Amounts Are Deductible Insurance Premiums |
2002-283 |
December 10, 2002 |
Proposed Regulations for Cash Balance Pension Plans Are Released |
2002-282 |
December 9, 2002 |
IRS Expands Situations in Which Taxpayers Can Qualify for Tax-Free Reorganization; Thus, Regulations Are to Be Amended |
2002-281 |
December 6, 2002 |
Symposium to Examine "Nexus": International, National, State and Local Issues |
2002-280 |
December 4, 2002 |
IRS Implements New Limited Issue Focused Examination (LIFE) Process |
2002-279 |
December 4, 2002 |
Treasury Issues Interim Guidance on Terrorism Insurance Act |
2002-278 |
December 4, 2002 |
IRS Releases Guidance on Viatical Settlement Providers |
2002-277 |
December 4, 2002 |
IRS Offers Alternative Methods for Computing Discounted Unpaid Losses of Insurance Companies |
2002-276 |
December 3, 2002 |
Ninth Circuit Reverses Tax Court, Holds Regulations Invalid in Computer Software Licensing FSC Case |
2002-275 |
December 2, 2002 |
IRS Extends Deadline for Electing Tax Shelter Settlement Initiative |
2002-274 |
December 2, 2002 |
IRS Issues Proposed Revenue Procedure Regarding Deferral Of Advance Payments |
2002-273 |
December 2, 2002 |
Final Regulations Released on Loans from Qualified Plans |
November 2002
Issue |
Date |
Subject |
2002-272 |
November 27, 2002 |
IRS Releases Guidance on the Effect of Overpayments of Benefits from a Qualified Retirement Plan |
2002-271 |
November 27, 2002 |
United States, Mexico Sign Second Protocol to Income Tax Treaty Providing Zero Withholding on Some Dividends, and More Double Tax Relief |
2002-270 |
November 27, 2002 |
Missouri Supreme Court Reverses Acme/Gore Decisions; Concludes That PICs Were Not Subject to Tax |
2002-269 |
November 26, 2002 |
IRS Issues Final Regulations Relating to Insurance Premium Excise Tax |
2002-268 |
November 25, 2002 |
IRS Releases Guidance on Like-Kind Exchanges |
2002-267 |
November 22, 2002 |
Compensation From Nonqualified Stock Options Must Be Reported in Box 12 on 2003 Form W-2 |
2002-266 |
November 22, 2002 |
IRS News Releases: Arbitration for Tax Shelter Cases, Arbitrage for Tax-Exempt Bonds, Tornado and Storm Relief Granted |
2002-265 |
November 21, 2002 |
Final Regulations Provide ITIN Rules Where Foreign Individuals, Receiving an Unexpected Payment, Claim a Treaty Rate |
2002-264 |
November 19, 2002 |
IRS Extends Time for Making Various Amendments to Qualified Retirement Plans |
2002-263 |
November 19, 2002 |
Proposed Regulations Limit Anti-Abuse Rule to Outbound Liquidations, Not to Foreign-to-Foreign Liquidations |
2002-262 |
November 13, 2002 |
Legislative Update: Tax Technical Corrections Bill Introduced |
2002-261 |
November 12, 2002 |
Treasury to Release Regulations to Address Reporting Requirements Relating to Corporate Inversions |
2002-260 |
November 08, 2002 |
Temporary Regulations Allow New Guidance on Substantiation of "Incidental Expenses" |
2002-259 |
November 07, 2002 |
Massachusetts' Highest Court Upholds Deductions for Trademark Licensing; Reverses Sherwin-Williams |
2002-258 |
November 06, 2002 |
Legislative Update: Grassley to Reassume Finance Chair in GOP Senate |
2002-257 |
November 06, 2002 |
IRS Proposes Revenue Procedure for Individual Taxpayers Seeking to Change From Fiscal to Calendar Year; Issues Guidance on Charitable Donations of Automobiles |
2002-256 |
November 04, 2002 |
Year-End Employment Tax Issues |
October 2002
Issue |
Date |
Subject |
2002-255 |
October 28, 2002 |
IRS Clarifies Guidance for Accounting Period Changes |
2002-254 |
October 25, 2002 |
Tax Court Determines 15-Year Asset Class for Natural Gas Pipelines and Gathering Systems |
2002-253 |
October 25, 2002 |
Webcast: Discussion of Proposed Loss Duplication Regulations |
2002-252 |
October 18, 2002 |
Proposed Loss Disallowance Regulations Are Released |
2002-251 |
October 17, 2002 |
Amended Disclosure and List-Maintenance "Tax Shelter" Regulations Are Officially Released |
2002-250 |
October 17, 2002 |
Proposed Regulations Issued on "Basis-Shifting" Transactions |
2002-249 |
October 17, 2002 |
IRS Revises Settlement Initiative Guidelines for Contingent Liability Transactions |
2002-248 |
October 17, 2002 |
Legislative Update: House Shelves Tax Action, Recesses for Elections |
2002-247 |
October 16, 2002 |
IRS Provides Guidance on Timing of Gain or Loss on Certain Swap Termination Payments |
2002-246 |
October 16, 2002 |
Legislative Update: Chairman Thomas Unveils Tax Bill for Immediate Action |
2002-245 |
October 16, 2002 |
IRS Limits Time for Change in Method of Accounting Related to 401(k) Matching Contributions |
2002-244 |
October 15, 2002 |
IRS Identifies Transactions Using Certain Reinsurance Arrangements as "Listed Transactions" |
2002-243 |
October 15, 2002 |
October 31 Deadline Approaches for Taxpayers to Finalize Decisions About 5-Year NOL Carrybacks for Earlier-Filed 2001 and 2002 Tax Returns |
2002-242 |
October 14, 2002 |
EU Consultative Process to Determine U.S. Products on the ETI Sanctions List |
2002-241 |
October 11, 2002 |
IRS Reaffirms Earlier Treatment of "LILO" Transactions |
2002-240 |
October 11, 2002 |
Legislative Update: Tax Bills Hang by Threads in Session's Final Days |
2002-239 |
October 11, 2002 |
IRS Offers Tax Relief to Victims of Recent Tropical Storms |
2002-238 |
October 9, 2002 |
Revenue Procedure Offers Guidance on Classification of Entity Owned Solely by Husband and Wife |
2002-237 |
October 8, 2002 |
IRS Interim Guidance for Determining Interest Rates and Foreign Loss Payment Patterns for CFC Calculations of Qualified Insurance Income |
2002-236 |
October 8, 2002 |
Sixth Circuit Affirms Tax Court Decision on Entertainment Expenses Under Section 274 |
2002-235 |
October 7, 2002 |
IRS Issues Guidance On Airline Sales Of Mileage Awards To Other Airlines |
2002-234 |
October 7, 2002 |
Revenue Procedure Allows All Partners of an Eligible Partnership to Effect Monthly Closing Consent Statements |
2002-233 |
October 4, 2002 |
IRS Offers Limited Time for Tax Shelter Settlements |
2002-232 |
October 4, 2002 |
Proposed Regulations Set Forth Content Requirements for Qualified Joint and Survivor Annuities Explanations |
2002-231 |
October 3, 2002 |
IRS Allows Modifications to "Substantially Equal Period Payments" from IRAs and Pension Plans |
2002-230 |
October 2, 2002 |
IRS Guidance on Effect of Collar Transactions on Exemption Treatment for Qualified Covered Calls |
September 2002
Issue |
Date |
Subject |
2002-229 |
September 30, 2002 |
Transition Relief for Foreign Partnerships and U.S. Withholding Agents Extended Through 2002 |
2002-228 |
September 30, 2002 |
Revenue Procedure Provides Safe Harbor Method of Accounting for Track Repair and Maintenance Expense For Class II and Class III Railroads |
2002-227 |
September 25, 2002 |
United States and India Suspend Tax Collection During Mutual Agreement Procedure Negotiations |
2002-226 |
September 25, 2002 |
IRS Identifies Passthrough Entity Straddle Tax Shelter as a "Listed Transaction" |
2002-225 |
September 17, 2002 |
Standard Mileage Allowance Will Drop to 36 Cents Per Mile for 2003 |
2002-224 |
September 17, 2002 |
Legislative Update: Senate Finance to Vote on Expanded Tax Shelters in Small Business Bill |
2002-223 |
September 16, 2002 |
Federal Circuit Reverses Claims Court Decision Concerning Insurance Company's Foreign Tax Credit and Foreign Currency Translation Issues |
2002-222 |
September 12, 2002 |
IRS Updates Domestic Asset/Liability Percentages and Domestic Investment Yields for Foreign Insurance Companies |
2002-221 |
September 12, 2002 |
Legislative Update: Energy Conferees Make Little Progress; Senate Panel Approves Expatriate Provision |
2002-220 |
September 9, 2002 |
Federal Circuit Affirms, No Interest on Overpayments Applied to Later Tax Years After Due Dates of Those Returns |
2002-219 |
September 3, 2002 |
Appeals Court Narrows "Qualified Research" Under Section 41 |
August 2002
Issue |
Date |
Subject |
2002-218 |
August 30, 2002 |
IRS Issues Rulings on Two Matters Concerning Utility Cooperatives |
2002-217 |
August 30, 2002 |
WTO Arbitration Panel Authorizes $4 Billion in Countermeasures |
2002-216 |
August 27, 2002 |
Eight Circuit Affirms Employee Stock Ownership Plans Could not be Aggregated |
2002-215 |
August 22, 2002 |
IRS Guidance Allows Home-Sale Relief to Taxpayers Affected by September 11th Terrorist Attacks |
2002-214 |
August 20, 2002 |
Final Section 469 Regulations Address Treatment of Self-Charged Items of Income and Expense When Taxpayer Engages in Lending Transaction with Partnership or S Corporation |
2002-213 |
August 19, 2002 |
Third Circuit Affirms Leveraged COLI Transactions Lacked Economic Substance |
2002-212 |
August 16, 2002 |
IRS Notice Provides Valuation Guidance for Split-Dollar Life Insurance Arrangements |
2002-211 |
August 16, 2002 |
IRS Issues Final Audit Guidance for External Auditors of Qualified Intermediaries |
2002-210 |
August 16, 2002 |
Legislative Update: Thomas' "Competitiveness" Bill Also Includes Revenue Raisers |
2002-209 |
August 15, 2002 |
Ninth Circuit Affirms Tax Court's Finding That Relining and Replacement Expenditures Must Be Capitalized |
2002-208 |
August 14, 2002 |
Revenue Procedure Clarifies Earlier Change in Method of Accounting Guidance |
2002-207 |
August 12, 2002 |
Election to Include in Gross Income Gain on Assets Held on January 1, 2001 |
2002-206 |
August 9, 2002 |
Israel: Reform of the Tax System |
2002-205 |
August 8, 2002 |
Legislative Update: What Is the Effect of a "Sense of the Senate" Resolution That CEOs Should Sign Corporations' Tax Returns? |
2002-204 |
August 5, 2002 |
Focus on Proposed Rules Relating to Income from International Operations of Ships and Aircraft |
2002-203 |
August 1, 2002 |
Provisions in Sarbanes-Oxley Act of 2002 Affecting Compensation or Benefits |
July 2002
Issue |
Date |
Subject |
2002-202 |
July 31, 2002 |
New Proposed Rules on Income from International Operations of Ships and Aircraft; Earlier Proposed Regulations Are Withdrawn |
2002-201 |
July 31, 2002 |
Proposed Regulations Relating to Dual Consolidated Loss Recapture Rules |
2002-200 |
July 31, 2002 |
Final Regulations Clarify Check-the-Box Rules for Business Entities Owned by Foreign Governments and Foreign Banks |
2002-199 |
July 30, 2002 |
Regulations Are Proposed for Electing Section 1296 Mark-to-Market Treatment for Marketable Stock of a PFIC |
2002-198 |
July 30, 2002 |
Treasury, IRS Propose Regulations on Reporting of Deposit Interest Paid to Nonresident Aliens; Previously Proposed Regulations Are Withdrawn |
2002-197 |
July 29, 2002 |
Tax Court: Fuel Assemblies Failed to Qualify Under Transition Rules for the Investment Tax Credit |
2002-196 |
July 26, 2002 |
Proposed Regulations Address the Treatment of Stock-Based Compensation Under Section 482 |
2002-195 |
July 25, 2002 |
Sections 897 and 1445 (FIRPTA): Proposed Rules Address TIN and Withholding Requirements on Transfers of U.S. Real Property Interests |
2002-194 |
July 25, 2002 |
Middleman Information Reporting Rules Take Final Form |
2002-193 |
July 24, 2002 |
Federal Circuit: No Interest on Refund of Harbor Maintenance Tax Refund |
2002-192 |
July 23, 2002 |
United States, United Kingdom Sign Protocol to Income Tax Treaty |
2002-191 |
July 22, 2002 |
"Brown Group" Regulations Are Finalized, Address Subpart F Consequences of CFC's Distributive Share of Partnership Income |
2002-190 |
July 22, 2002 |
Final Regulations Address Taxable Years of Partnerships with Tax-Exempt or Foreign Partners |
2002-189 |
July 22, 2002 |
Proposed Regulations Address Earnings Calculation for Returned or Recharacterized IRA Contributions |
2002-188 |
July 22, 2002 |
Proposed Regulations Conform Existing Rules Concerning Tax Treatment of Guaranteed Annuity and Unitrust Interests |
2002-187 |
July 19, 2002 |
Revenue Ruling Addresses Five-Year "Active Conduct of a Trade or Business" Requirement Under Section 355(b) |
2002-186 |
July 19, 2002 |
IRS Issues Ruling on Commercial Aviation "Foreign Trade" Exemption from Federal Jet Fuel Tax |
2002-185 |
July 19, 2002 |
Proposed Regulations Offer Guidance on Net Gift Treatment of Lifetime Transfers of Qualifying Income Interests |
2002-184 |
July 19, 2002 |
Final Regulations: Return of Employer Contributions to Multiemployer Plans Due to Mistake of Fact or Law |
2002-183 |
July 18, 2002 |
IRS Releases Statistics of Income Bulletin, Includes Statistics on Difference Between Corporation Book and Tax Net Income |
2002-182 |
July 17, 2002 |
Tax Court Addresses the Calculation of Accumulated Earnings Tax Liability |
2002-181 |
July 15, 2002 |
D.C. Circuit: Official Brazilian Tax Receipts Sufficient Evidence for Claiming Foreign Tax Credits |
2002-180 |
July 15, 2002 |
South Africa: SARS Looks to International Transactions to Broaden the Tax Base |
2002-179 |
July 12, 2002 |
IRS Modifies Competent Authority Guidance |
2002-178 |
July 11, 2002 |
Legislative Update: Thomas Unveils International Tax, Inversions, Shelters Bill |
2002-177 |
July 11, 2002 |
Legislative Update: Senate Finance Approves Pension Reforms, ESPP Exclusion |
2002-176 |
July 10, 2002 |
First Circuit Affirms MedChem, Without Adopting Tax Court's Test for Section 936 "Active Conduct of Trade or Business" Within U.S. Possession |
2002-175 |
July 10, 2002 |
Regulations Are Proposed Under Section 419A Addressing 10 or More Employer Plans |
2002-174 |
July 10, 2002 |
Treasury, IRS Release 2002-2003 Priority Guidance Plan |
2002-173 |
July 10, 2002 |
Seven Issues Are Selected for 2002 Industry Issue Resolution (IIR) Program |
2002-172 |
July 3, 2002 |
Proposed Regulations Address Split-Dollar Life Insurance Arrangements |
2002-171 |
July 2, 2002 |
Legislative Update: Finance Committee Releases Report, Statutory Language for Inversion and Shelter Legislation |
2002-170 |
July 2, 2002 |
IRS Simplifies Broker Reporting Requirements for Stock Options Exercised and Sold on Same Day |
2002-169 |
July 2, 2002 |
Proposed Regulations Address Backup Withholding, Solicitation Rules on IRS Notification of Incorrect TINs |
June 2002
Issue |
Date |
Subject |
2002-168 |
June 28, 2002 |
IRS Announces Enhanced Schedule K-1 Compliance Effort |
2002-167 |
June 28, 2002 |
Instructions Relating to Determination of Substitute Agent to Act for a Consolidated Group |
2002-166 |
June 28, 2002 |
Legislative Update: Thomas Outlines Proposals on Earnings Stripping, Tax Shelters, ETI Repeal |
2002-165 |
June 28, 2002 |
IRS Guidance on Treatment of State Agency Financing by Electric Utility Company |
2002-164 |
June 28, 2002 |
Final Regulations Address the Scope of the Common Parent’s Authority to Act for a Consolidated Group |
2002-163 |
June 27, 2002 |
Final Regulations Establish Who Has Authority to Act for Consolidated Group |
2002-162 |
June 27, 2002 |
IRS Guidance on Deductions for Contributions to 401(k) Plans and Defined Contribution Plans |
2002-161 |
June 26, 2002 |
Revenue Ruling Provides Certain Payments to Defined Contribution Plans Are Not "Contributions" |
2002-160 |
June 26, 2002 |
Revised EPCRS Program Guidelines Are Released |
2002-159 |
June 26, 2002 |
Legislative Update: House Hearing Considers Anti-Inversions Legislation |
2002-158 |
June 26, 2002 |
IRS Clarifies Tax Treatment and Rules Regarding Employer-Funded Health Reimbursement Accounts |
2002-157 |
June 26, 2002 |
Fast-Track Mediation for Resolving Tax Disputes Is Expanded |
2002-156 |
June 25, 2002 |
IRS Guidance on Calculation of Prohibited Transaction Excise Tax |
2002-155 |
June 25, 2002 |
Comments Requested on Elimination of Optional Forms of Benefit Under Defined Benefit Plans |
2002-154 |
June 25, 2002 |
IRS Identifies Partnership Straddle Transaction as "Listed Transaction" |
2002-153 |
June 25, 2002 |
IRS Delays Tax on ESPPs, ISOs for More Than Two Years |
2002-152 |
June 24, 2002 |
IRS Notice Addresses Three Tax Benefits for New York Liberty Zone |
2002-151 |
June 24, 2002 |
IRS Guidance on Timing of Realization of Gain or Loss on Short Sale of Stock |
2002-150 |
June 20, 2002 |
IRS Releases Guidance on Safe Harbor Method of Accounting for Non-Life Insurance Companies |
2002-149 |
June 18, 2002 |
Legislative Update: Senate Finance Panel Approves Shelters, Inversions, Charitable Package |
2002-148 |
June 18, 2002 |
Eleventh Circuit: Holding Company Had No LIFO Inventory Requiring Recapture on Becoming an S Corporation |
2002-147 |
June 17, 2002 |
Revenue Ruling Addresses Merger or Conversion of Money Purchase Pension Plans Into Profit-Sharing Plans |
2002-146 |
June 17, 2002 |
IRS Policy Change Concerning Requests for Tax Accrual and Other Financial Audit Workpapers |
2002-145 |
June 17, 2002 |
Supreme Court: IRS Has Authority to Use Aggregate Estimation Method to Determine Employer’s FICA Liability |
2002-144 |
June 17, 2002 |
IRS Requests Comments on Proposal to Simplify Transfer Pricing Documentation |
2002-143 |
June 14, 2002 |
New Regulations Modify the Tax Shelter Rules |
2002-142 |
June 14, 2002 |
IRS Guidance on Filing Procedures for Research Credit Claims |
2002-141 |
June 14, 2002 |
Tax Analysts v. IRS: Affirmed in Part, Reversed in Part, by D.C. Circuit |
2002-140 |
June 14, 2002 |
IRS Requests Comments on Issues for "Phased Retirement" Arrangements Under a Defined Benefit Plan |
2002-139 |
June 13, 2002 |
Legislative Update: Senate Finance Panel Delays Votes on Shelters, Inversions, Charitable Package |
2002-138 |
June 13, 2002 |
Additional IRS Guidance on Valuation of Stock Options for Purposes of the Golden Parachute Rules |
2002-137 |
June 12, 2002 |
Proposed Regulations Address Discharge-of-Indebtedness Reporting Requirements |
2002-136 |
June 11, 2002 |
Legislative Update: Senate Finance to Mark Up Shelters, Inversions With Charity Bill |
2002-135 |
June 11, 2002 |
Revenue Ruling Addresses Tax Treatment of Income From REIT Subsidiary's Provision of Noncustomary Services |
2002-134 |
June 11, 2002 |
Final Section 894(c) Regulations Affecting Payments by Domestic (U.S.) Reverse Hybrids Are Issued |
2002-133 |
June 10, 2002 |
Tax Court: Charitable Contribution Deductions Disallowed for Split-Dollar Life Insurance Contract |
2002-132 |
June 7, 2002 |
IRS Expands Appeals Arbitration, Modifies and Formally Establishes Mediation Procedures |
2002-131 |
June 6, 2002 |
Legislative Update: Thomas Calls for Careful Consideration of Inversions, Tax Competitiveness |
2002-130 |
June 5, 2002 |
Regulations Propose Changes to Definition of "Highway Vehicle" for Excise Tax Purposes |
2002-129 |
June 5, 2002 |
Australia: Simplified Imputation System Is Introduced |
May 2002
Issue |
Date |
Subject |
2002-128 |
May 31, 2002 |
Guidance for Insurance Companies Relating to Modified Guaranteed Contracts |
2002-127 |
May 31, 2002 |
Legislative Update: Congress Returns from Memorial Day Recess Contemplating Tax Agenda |
2002-126 |
May 30, 2002 |
New Consolidated Loss Disallowance Regulations and Carryback Rules Are Issued |
2002-125 |
May 30, 2002 |
Proposed Regulations Relating to Cost Recovery Under Income Forecast Method Are Issued |
2002-124 |
May 29, 2002 |
Final Regulations Broadening the "Qualified Covered Call" Exception for Options Are Suspended |
2002-123 |
May 28, 2002 |
IRS Releases Model Plan Amendments for Required Minimum Distributions |
2002-122 |
May 28, 2002 |
IRS Chief Counsel Tests New Procedures for Expediting Technical Advice |
2002-121 |
May 23, 2002 |
IRS Releases Guidance on Employer Reimbursement of Employee-Provided Equipment |
2002-120 |
May 22, 2002 |
IRS Notice Includes Proposed Guidance for Withholding Foreign Partnership and Withholding Foreign Trust Agreements |
2002-119 |
May 22, 2002 |
IRS Issues Guidance Relating to New 5-Year NOL Carryback Period |
2002-118 |
May 20, 2002 |
IRS Grants Interest and Penalty Relief to September 11th Victims and Affected Taxpayers |
2002-117 |
May 20, 2002 |
Legislative Update: Side-by-Side Comparison of Tax Provisions in House and Senate Versions of Energy Bill |
2002-116 |
May 16, 2002 |
Regulations on Reporting of Gross Proceeds Payments to Attorneys Are Amended and Re-Proposed |
2002-115 |
May 16, 2002 |
Regulations Are Finalized for Adoptions, Changes, and Retentions of Annual Accounting Periods |
2002-114 |
May 15, 2002 |
IRS Releases Second Annual Report on Pre-Filing Agreement Program |
2002-113 |
May 15, 2002 |
Proposed Regulations Take Aim at Certain "Abusive" Blended Taxable Fuel Transactions |
2002-112 |
May 14, 2002 |
Australia: Business Tax Reform Initiatives Included in Budget 2002 |
2002-111 |
May 14, 2002 |
Regulations Are Finalized Concerning Mid-Contract Change in Taxpayer Under Long-Term Contract Method of Accounting |
2002-110 |
May 13, 2002 |
Regulations Relating to Electing Small Business Trusts Are Finalized |
2002-109 |
May 10, 2002 |
Legislative Update: Senate Finance Committee Leaders Introduce Tax Shelter Bill |
2002-108 |
May 10, 2002 |
IRS Updates and Finalizes New Automatic Approval Procedures Relating to Annual Accounting Periods for Corporations, Partnerships, and Personal Service Corporations |
2002-107 |
May 10, 2002 |
Proposed Regulations Address Treatment of Hedging Transaction Gains or Losses Relating to Foreign Personal Holding Company |
2002-106 |
May 10, 2002 |
Australia: Government Releases Draft Reference Manual in Advance of Tax Consolidation Regime |
2002-105 |
May 9, 2002 |
IRS Makes Technical Changes to Guidance Concerning 60-Month Rule on Reconsolidation Following Disaffiliation |
2002-104 |
May 8, 2002 |
IRS Issues Guidance Relating to Transfers of Certain Stock Options and Deferred Compensation Incident to Divorce, and Requests Comments Concerning Employment Tax Issues Related to Such Transfers |
2002-103 |
May 7, 2002 |
Regulations Under Section 457 Are Proposed for State and Local Governments, Tax-Exempt Entities |
2002-102 |
May 7, 2002 |
Analysis: Tax Court Holds Rent Stripping Transaction Should Be Disregarded |
2002-101 |
May 6, 2002 |
IRS Addresses Contingent Convertible Debt Instruments, Requests Comments |
2002-100 |
May 6, 2002 |
Notional Principal Contracts: IRS Addresses Payments with Noncontingent and Contingent Components; Certain Type Is "Listed" Transaction |
2002-99 |
May 6, 2002 |
Final Regulations, IRS Notice Provide Guidance for Insurance Companies |
2002-98 |
May 3, 2002 |
Revenue Procedure Addresses Proper Tax Treatment of "CCR Payments" Made by Purchasers of Leased Vehicles |
2002-97 |
May 2, 2002 |
Internal IRS Memorandum Revises Prior Guidance to Examiners Concerning Capitalization of Certain Transaction Costs Related to Intangible Assets |
2002-96 |
May 1, 2002 |
Revenue Ruling Provides Guidance to Private Foundations |
April 2002
Issue |
Date |
Subject |
2002-95 |
April 30, 2002 |
IRS Releases Guidance to Clarify 60-Month Rule on Reconsolidation Following Disaffiliation |
2002-94 |
April 29, 2002 |
IRS Tells Taxpayers How to Deduct, or Elect Not to Deduct, Additional First Year Depreciation |
2002-93 |
April 26, 2002 |
Final Regulations Broaden the "Qualified Covered Call" Exception for Options |
2002-92 |
April 26, 2002 |
Regulations Address Information Reporting for Payments of Interest on Qualified Education Loans |
2002-91 |
April 25, 2002 |
Legislative Update: Senate Moves to Pass Energy Bill |
2002-90 |
April 24, 2002 |
Final "Qualified Sponsorship Payment" Regulations Are Issued |
2002-89 |
April 24, 2002 |
IRS Issues Revenue Procedure on Defined Contribution Retirement Plans Maintained by Professional Employer Organizations |
2002-88 |
April 23, 2002 |
New Section 355(e) Temporary Regulations Are Issued |
2002-87 |
April 23, 2002 |
Tax Court Finds Abuse of Discretion in Requiring Taxpayer to Change Method of Accounting |
2002-86 |
April 22, 2002 |
Regulations Propose Rules for Notices to Be Provided to Adversely Affected Plan Participants |
2002-85 |
April 18, 2002 |
Refund of Overpaid Deficiency Interest Is Denied, as Not Being Timely Claimed |
2002-84 |
April 18, 2002 |
Legislative Update: Stock Options Gets Spotlight; House Passes Tax Cut Extension |
2002-83 |
April 17, 2002 |
U.S. Supreme Court: One Spouse’s Interest in Tenancy by the Entirety Property May Be Attached by Federal Tax Lien for His Separate Tax Liability |
2002-82 |
April 17, 2002 |
Analysis: Temporary and Proposed Regulations on Corporate Transfers to RICs or REITs |
2002-81 |
April 16, 2002 |
Final Regulations, IRS Notice Provide Guidance on Required Minimum Distributions |
2002-80 |
April 15, 2002 |
Supreme Court Denies Certiorari in COLI Case |
2002-79 |
April 15, 2002 |
Eighth Circuit Affirms Tax Court in Insurance Loss Estimates |
2002-78 |
April 12, 2002 |
Certain Layoff Payments May Be Excluded From FICA Requirements |
2002-77 |
April 11, 2002 |
Sixth Circuit Reverses Tax Court, Holds Credit Card Subsidiary Was Carrying on "the Banking Business" Under Section 956 |
2002-76 |
April 11, 2002 |
Ninth Circuit Affirms in Part, Reverses in Part the Tax Court’s Opinion in DHL Corp. v. Commissioner |
2002-75 |
April 11, 2002 |
Legislative Update: Congress Addresses Tax Smorgasbord |
2002-74 |
April 11, 2002 |
Japan: Overview of Changes in 2002 Tax Reform |
2002-73 |
April 10, 2002 |
IRS Expands and Makes Permanent Industry Issue Resolution Program |
2002-72 |
April 9, 2002 |
IRS Permits Electronic Submission of Certification Requests for Work Opportunity, Welfare-to-Work Credits |
2002-71 |
April 4, 2002 |
IRS Suspends Form 5500 Schedule F Filing Requirement |
2002-70 |
April 3, 2002 |
Revenue Procedure Provides Safe Harbor Method of Accounting for Cost of Tires Used in Business Activities |
2002-69 |
April 2, 2002 |
Revenue Ruling Addresses When Weight-Loss Programs May Be Tax-Deductible |
March 2002
Issue |
Date |
Subject |
2002-68 |
March 29, 2002 |
IRS Releases Annual Report on APA Program |
2002-67 |
March 29, 2002 |
Revenue Ruling Addresses Dutch Investment Yield Tax Credits |
2002-66 |
March 28, 2002 |
Regulations Providing Special Rules for Determining Basis of Partner's Interest Are Finalized |
2002-65 |
March 27, 2002 |
Tax Court Upholds Validity of Reg. Section 1.267(a)-3 |
2002-64 |
March 27, 2002 |
IRS Releases Guidance Regarding Penalty Relief in Coordination with DOL's DFVC and VFC Programs |
2002-63 |
March 27, 2002 |
RS Provides Relief on Documentation of Donations |
2002-62 |
March 22, 2002 |
IRS Solicits Comments on Business Plan Items for 2002-03 |
2002-61 |
March 21, 2002 |
Legislative Update: Baucus Says Shelter Legislation to Be Introduced After Easter |
2002-60 |
March 20, 2002 |
Legislative Update: Ways and Means Approves Taxpayer Rights |
2002-59 |
March 20, 2002 |
IRS Revises 2001 Depreciation Forms; Changes to NOL Instructions Are Expected |
2002-58 |
March 20, 2002 |
Treasury Proposes New Initiatives to Curb Abusive Tax Avoidance Transactions |
2002-57 |
March 20, 2002 |
IRS Chief Counsel Changes Litigation Position Concerning Capitalization of Certain Intangible Costs |
2002-56 |
March 19, 2002 |
JCT Releases Analysis of President's Tax Proposals |
2002-55 |
March 19, 2002 |
Revenue Procedure Establishes Guidelines for Ruling Requests on Undivided Fractional Interests in Rental Real Property |
2002-54 |
March 19, 2002 |
Analysis: Final Regulations Regarding Hedging Transactions |
2002-53 |
March 18, 2002 |
Analysis: Revenue Procedure Eliminates Four-Year Spread Period For All Favorable Accounting Method Change Adjustments, Permitting Full Deduction in Year of Change |
2002-52 |
March 18, 2002 |
Analysis: IRS Issues Procedures for Involuntary Accounting Method Changes |
2002-51 |
March 18, 2002 |
IRS Notice Addresses Tax Avoidance Using Inflated Basis |
2002-50 |
March 15, 2002 |
Tax Court: Netting of Interest Expense and Interest Income Not Allowed for Purposes of Computing Non-U.S. Source Income |
2002-49 |
March 15, 2002 |
Hedging Transaction Regulations Are Finalized |
2002-48 |
March 14, 2002 |
Legislative Update: Ways and Means Committee Approves Enron-Related Pension Reforms |
2002-47 |
March 14, 2002 |
IRS Issues Revenue Procedures Relating to Changes in Method of Accounting |
2002-46 |
March 13, 2002 |
Filing Extension Granted for Form 1042-S, but Not for Form 1042 |
2002-45 |
March 12, 2002 |
Revenue Procedure Offers Automobile Dealers a Safe Harbor Method of Accounting for Vehicle Parts Inventory |
2002-44 |
March 11, 2002 |
Analysis: New Loss Disallowance Rule Adopts Tracing and Appraisal Regime for Post-March 6, 2002 Consolidated Group Subsidiary Dispositions |
2002-43 |
March 11, 2002 |
President Bush Signs the Job Creation and Worker Assistance Act of 2002 |
2002-42 |
March 8, 2002 |
Analysis: Job Creation and Worker Assistance Act of 2002 |
2002-41 |
March 8, 2002 |
Senate Approves Economic Stimulus Bill |
2002-40 |
March 7, 2002 |
Treasury, IRS Issue Loss Disallowance Regulations and Announce Future Regulations to Prevent Duplication of Losses within a Consolidated Group |
2002-39 |
March 7, 2002 |
Fifth Time’s a Charm: House Stimulus Package Draws Encouraging Words from Senate |
2002-38 |
March 7, 2002 |
Proposed Regulations Under Sections 338 and 1060 Apply to Deemed Sale or Acquisition of Insurance Company’s Assets |
2002-37 |
March 4, 2002 |
Webcast Video: Recent IRS Memorandum on Capitalization of Expenditures Raises Concerns |
February 2002
Issue |
Date |
Subject |
2002-36 |
February 28, 2002 |
IRS Memorandum Provides Guidance to Examiners Concerning Capitalization of Expenditures Relating to Intangible Assets or Benefits |
2002-35 |
February 20, 2002 |
IRS Affirms Practice of Not Taxing Frequent Flyer Benefits |
2002-34 |
February 20, 2002 |
Draft Text of Agreement Concerning Privileges for Taxpayers Making Disclosures Pursuant to Announcement 2002-2 |
2002-33 |
February 19, 2002 |
Proposed Regulations for Golden Parachute Payments Under Section 280G Are Released |
2002-32 |
February 15, 2002 |
IRS Rules Favorably That Real Estate Development Impact Fees Are Properly Capitalized to the Basis of the Building, Rather Than to an Intangible Asset |
2002-31 |
February 14, 2002 |
Legislative Update: House Approves Another Tax Stimulus Package |
2002-30 |
February 14, 2002 |
Senate Finance Committee Approves Energy Tax Incentives |
2002-29 |
February 12, 2002 |
Senate Finance Committee to Consider Energy Tax Incentives |
2002-28 |
February 11, 2002 |
Ninth Circuit Affirms Tax Court in “Unpaid Losses” Case |
2002-27 |
February 4, 2002 |
IRS Issues Procedures for Exchanges to Use in Requesting a Ruling Regarding Which Traders Qualify as "Dealers" |
2002-26 |
February 4, 2002 |
Taxpayers Affected by September 11th Terrorist Attack Allowed Additional Time for Tentative Carryback Adjustments |
2002-25 |
February 4, 2002 |
President Bush Proposes Changes to 401(k) Plans |
2002-24 |
February 4, 2002 |
Economic Analysis: Overview of President’s 2003 Budget |
2002-23 |
February 4, 2002 |
Legislative Update: Bush Administration Sends FY 2003 Budget, Tax Proposals to Congress |
January 2002
Issue |
Date |
Subject |
2002-22 |
January 31, 2002 |
Treasury, IRS Will Not Appeal Federal Circuit’s Decision in Rite Aid |
2002-21 |
January 31, 2002 |
Legislative Update: Senate Finance Leaders State Their Intentions to Extend Expired Tax Provisions |
2002-20 |
January 30, 2002 |
Legislative Update: Bush Delivers State of the Union |
2002-19 |
January 28, 2002 |
Tax Court: Purported Tax-Free Reorganization Held Taxable, as Device to Distribute Earnings and Profits |
2002-18 |
January 28, 2002 |
Temporary Regulations Expand Possibility of Relief From Denial of Deductions for Foreign Persons Missing the Filing Deadline for U.S. Tax Returns |
2002-17 |
January 24, 2002 |
Legislative Update: Senate Resurrects Stimulus Package |
2002-16 |
January 23, 2002 |
Legislative Update: CBO Presents 10-year Forecast to Congress |
2002-15 |
January 23, 2002 |
President Bush Signs the Victims of Terrorism Tax Relief Act |
2002-14 |
January 22, 2002 |
Final Intermediate Sanctions Regulations Are Issued |
2002-13 |
January 18, 2002 |
Web Cast Video: Update on FSC/EIE |
2002-12 |
January 17, 2002 |
Proposed Guidance Regarding the Deduction and Capitalization of Certain Expenditures |
2002-11 |
January 17, 2002 |
Japan: Changes to Corporate Tax and Cross-Border Transactions Included in 2002 Tax Reform |
2002-10 |
January 16, 2002 |
Tax Court: Controlled Foreign Corporation Not Found, Transfer of Assets Was Constructive Dividend and Subject to Withholding |
2002-09 |
January 16, 2002 |
Regulations Address TIN Rules Where Foreign Individuals, Receiving an Unexpected Payment, Claim a Treaty Rate |
2002-08 |
January 14, 2002 |
WTO Appellate Body Denies U.S. Appeal on FSC Replacement Legislation |
2002-07 |
January 8, 2002 |
IRS Releases Safe Harbor Revenue Procedure for Restaurants and Taverns to Account for "Smallwares" |
2002-06 |
January 8, 2002 |
IRS Updates Procedures for Automatic Changes in Methods of Accounting |
2002-05 |
January 8, 2002 |
IRS Issues Final Regulations on LIFO Method |
2002-04 |
January 7, 2002 |
IRS Issues Revenue Procedure on Automatic Changes in Methods of Accounting |
2002-03 |
January 4, 2002 |
IRS Issues Proposed Regulations Relating to Insurance Premium Excise Tax |
2002-02 |
January 4, 2002 |
Guidance Issued on Treatment of Split Dollar Life Insurance Arrangements |
2002-01 |
January 3, 2002 |
IRS Issues Notice on Split-Dollar Life Insurance Arrangements |
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