Executive/Personal Tax

401(k) plans - withdrawing funds
Address change notification
Adoption: qualified adoption expenses
Age discrimination awards taxation
Alimony & child support: missing payment
Alimony payments deduction
Alimony: modifications in divorce payment arrangements
Alternative minimum tax credit for individuals
Alternative minimum tax - potential exposure for individuals
Appeals within the IRS
Audit: Individual tax audit
Awards of costs and attorneys' fees
Attorney-client privilege extended to other practitioners
Benefit assessments (local) & personal property taxes deduction
Burden of proof in civil cases
Business meals & entertainment
Business people upgrading to a new car
Business travel expenses (within the U.S.) deduction
Child's ID required for exemption, child tax credit, and other tax benefits relating to the child
Child tax credit
Child care credit
Club dues: can you deduct them?
College: tax planning for college
Commuting expenses deduction
Corporate directorships
Dependency exemption: how to qualify
Deducting points when refinancing personal residence
Deducting points when purchasing personal residence
Deductions: Miscellaneous itemized deductions
Deductions: reductions for high income taxpayers
Dependency exemption: children of divorced parents
Depreciation rules for automobiles
Disability income
Divorce: deductibility of legal fees
Divorce: tax basis of residence in a divorce
Divorce: determining filing status during a divorce
Education: deducting interest on qualified higher education loans
Educational assistance: employer-paid
Education: savings bonds for higher education
Elderly: tax aspects of caring for an elderly individual
Electronic filing
Electronic funds transfer system: mandatory use postponed for certain taxpayers
Employee taxation of employer-provided group-term life insurance
Employee stock purchase plan
Erroneous lean: civil action for its release
Excluding employer-provided meals & lodging from employee income
Exclusion of gain on sale or exchange of principal residence
Earned income credit
Electric automobiles: tax benefits
Financial counseling by employer
Forced sale of livestock due to weather
Foster child care: tax aspects
Frequent Flyer Miles
Gambling winnings & losses
Gambling winnings withholdings
Head of household filing status
Health insurance deductions for the self-employed
"Highly compensated employee" definition
Hobby-loss restrictions
Home computer deduction
Home office for telecommuting employees
Home office expenses for non-telecommuting employees
Income tax withholding adjustment
IRA distributions
IRA: early withdrawal of IRA funds to pay higher education expenses
IRA: early withdrawal of IRA funds for first-time homebuyers
IRA: education IRAs
IRA deduction limitations
IRA: spousal IRA limit increased to $2,000 per spouse
IRS collection practices
IRS prohibited to contact third parties wtihout taxpayer pre-notification
IRS Restructuring and Reform Act of '98
Job search expenses deductibility
Joint return: relief from joint and several liability
Key developments during the last quarter of 1998
"Kiddie tax" rules: transferring assets into your children's names
Late payment or filing
Life insurance dividends: taxation of
Life insurance: split-dollar
Life insurance: exclusion for "accelerated death benefits" on contract of terminally or chronically ill
Like-kind exchanges
Like-kind exchanges - deferred
Like-kind exchanges involving 2 or more parties
Like-kind exchanges with a related party
Lottery winnings
Keeping track of your basis in your partnership interest
Limits on a partner's loss deductions
Lump sum distributions: direct rollover
Luxury auto tax phase out
Married couples - joint or separate returns?
Married taxpayer filing as single
Matching contributions to 401(k) plans for self-employed inviduals
Medical expenses for the self-employed
Medical expense deductions
Medical Savings Accounts (MSAs)
Missing persons
Moving expenses deductibility
Multiple support agreements
Nanny tax obligations
New law changes for 1999 tax year
New law changes that went into effect on Jan. 1 1998
Nonfilers treatment
Nonliquidating partnership distributions
Nonqualified deferred compensation
Nursing home: tax aspects of a parent entering a nursing home
Nursing home insurance premiums
Optimal basis of a principal residence
Private foundations: due date of estimated tax payments
Penalties: avoiding civil penalties
Qualified long-term care
Qualified family-owned business interests
Qualified state tuition programs
Qualified tuition and related expenses of higher education credit
401(k) plans - tax aspects
Recovery of a previously deducted item
Reporting: when a partner reports more income than is received in cash
Reporting requirements for sale & exchanges of principal residence
Repossession of personal property
Roth IRAs and tax-free distributions
Scholarship tax treatment
Scholarships: tax consequences
Self-employment: tax issues
Small case calendar: increase in size of cases permitted
Social security benefits
Social security taxes: recovering excess social security taxes if you have more than one employee
Special education costs deduction
Special education costs deduction as medical expense
Splitting income when married couples file separate returns
Splitting income when married couples live in a community property state file separate returns
Student loans: cancellation
Suspension of interest & certain penalties
Transfers of property between spouses
Timely mailing = timely filing rule
Timeshare association may elect to be treated as tax-exempt organization
Work opportunity credit eligibility