You are on page 1of 4

1997 Tax News Index

Adjustments Walk in to S.F. Office – Walk out with


Are Adjustment and Examination the Same? – Revivor – July, p. 3.
September, p. 16. Court Cases
Calendar Court Decisions – May, p. 9.
FTB Calendar – January, March, May, July, Credits
September, November, p. 5. Corporations: Take Credit Where Credit Is
California Tax Forms/Software Due – September, p. 2.
1997 Scannable and Substitute Forms Proposed Laws Zero in on Credits – May,
Producers Need FTB Approval – p. 10.
September, p. 7. Reducing the R&D Credit: S Corporations and
Address Correction – November, p. 17. Shareholders Use Different Rates –
Does Your Software Support Fiscal-Year November, p. 7.
Filing? – November, p. 15. State Disability Insurance Credit Refunds
Follow Special Rules for Computer-Generated Issued – March, p. 15.
Returns – January, p. 11. Depreciation
FTB Approval Needed for Scannable and Clarification – November, p. 7.
Substitute Forms – January, p. 10. The Question Column – September, p. 6.
Make Revisions to 1996 Forms – March, Disasters
p. 10.
Disaster Victims Reside in 14 Counties –
Scannable Returns: Looking Good – November, p. 16.
September, p. 15.
Forty-eight Counties Named Disaster Areas –
Scannable/Substitute Forms Producers Need March, p. 5.
FTB Approval – November, p. 15.
Need to Replace Tax Return Lost in Flood? –
Substitute Forms Released Before Approval – March, p. 5.
March, p. 15.
New Tax Law Aids Disaster Victims –
Use Revised 100X to Amend Corporate November, p. 16.
Return – March, p. 16.
Notices to Disaster Victims Delayed – March,
Use Revised Form 100X – November, p. 6. p. 5.
Watch for Tax Form Changes – July, p. 7. President Designates Disaster Areas – March,
Combined Reporting p. 4.
FTB Notice Addresses Combined Reporting Three Counties Are Firestorm Disaster Areas
Issue – May, p. 12. – January, p. 3.
Compliance Was Tax Return Destroyed in Firestorm? –
Assessments Proposed for 120,000 – March, January, p. 3.
p. 9. Were Tax Returns Lost in Flood? –
Better Now Than Later: 1995 Tax Returns November, p. 16.
Sought – March, p. 16. What Is a Disaster Loss? – March, p. 4.
Collections Information Is Just a Fax Away – When to Claim Storm and Flood Losses –
September, p. 9. March, p. 4.
Corporations with California Connections Economic Development Areas
May Owe 1995 Returns – September, Determining Zone Credits for Corporations –
p. 12. May, p. 14.
FTB Drops Two Billing Forms – July, p. 10. Did You Take Enterprise Zone Hiring Credit?
Nonfilers Have Questions – September, p. 2. Check Your Software – July, p. 11.
Out-of-State Businesses: How to Pay Back Economic Development Areas: Defining the
Taxes for Six Years Only – July, p. 4. Terms – May, p. 15.
The Question Column: How Do Other States Program Areas Converted – January, p. 7.
Collect Taxes Here? – March, p. 12. What Carries Over When Economic
S Corporation Shareholders and Back Taxes – Development Areas End? – July, p. 11.
July, p. 4. When to Take Enterprise Zone, LARZ and
Wanted: 1995 Tax Returns – January, p. 9. LAMBRA Incentives – January, p. 7.
Corporations Electronic Filing
Corporations: New Laws Mean New 1996 Returns: Electronic Filing Calendar –
Procedures – January, p. 5. September, p. 12.
No Business License Tax Offsets for Financial 1997 Electronic Filing Calendar – March,
Corporations – January, p. 10. p. 10; May, p. 4.
The Question Column: Corporation Tax Electronic Filers: Hang on to Declarations –
Returns – July, p. 9. January, p. 6.
1997 Tax News Index
Electronic Filers Have Low Error Rate – 1099s: When Magnetic Media Is Required –
January, p. 6. November, p. 14.
Electronic Filing: Good for Business – March, Installment Payments
p. 10. Electronic Funds Transfer a Must for
Electronic Filing Is on the Rise – March, Installment Payments – January, p. 8.
p. 10. Installment Payment Program Is Streamlined –
Electronic Filing: Looking Ahead – July, November, p. 1.
p. 10. Interest
Electronic Filing: Rapid Refunds Have Appeal Interest Rates – May, p. 13; November, p. 10.
– July, p. 10.
Internet
Electronic Filing: Two New Advantages –
November, p. 4. Explore FTB’s Internet Links – September,
p. 16.
Electronic Filing: Two-Year Review – May, p.
5. Internet Has 1995 Median Income Data –
September, p. 14.
Electronic Filing: Who Needs to Apply –
November, p. 4. Internet Has Legislative Bills – July, p. 8.
Remind Electronic Filers to Pay Balance Due Look for Tax Forms on the Internet – January,
– January, p. 6; March, p. 10. p. 14.
Will More Taxpayers File Electronically? – More Tax Laws Proposed – May, p. 6.
September, p. 13. Proposed Laws: Conformity Is the Theme –
Your Clients Can File Electronically…from May, p. 6.
Your Place…or Theirs – May, p. 4. Tax Statistics on the Internet – September,
Electronic Funds Transfer p. 7.
Electronic Funds Transfer a Must for Visit FTB in Cyberspace – November, p. 14.
Installment Payments – January, p. 8. Where to Get Copy of Legislative Bill – May,
Electronic Funds Transfers Open to Employ- p. 7.
ers with Withholding Orders – May, p. 5. Legislation
FTB Has New EFT Bank – November, p. 14. Interested in Legislation? – September, p. 8.
Fraud It’s the Law! – November, p. 9.
FTB Refund Fraud Unit Saves Millions – Legislation to Watch – March, p. 7.
January, p. 1. Proposed Laws Zero in on Credits – May,
FTB Information p. 10.
April 15: Going Down to the Wire – July, Small Business Protection Act: Will California
p. 1. Conform? – January, p. 16.
April 15 – Now and Then – July, p. 2. Want Copy of New Law? – November, p. 9.
Dronenburg Is Franchise Tax Board Member Where to Get Copy of Legislative Bill –
– March, p. 12. March, p. 7.
FTB on Call – May, p. 1. Limited Liability Companies
Information Directory Published in Tax News Advice for Growing Limited Liability
– January, p. 4. Company Population – September, p. 1.
Keeping in Touch with FTB – May, p. 2. Limited Liability Companies: Registration
Questions Answered According to Topic – Information – September, p. 11.
November, p. 5. Nontax Debt Collection
Tax Practitioner Contacts – November, p. 17. FTB Collects Defaulted Student Loans –
Taxpayer Service Centers Open – January, September, p. 9.
p. 16. FTB to Collect Unpaid Student Loans –
Head of Household January, p. 2.
Head of Household Status Examined Sooner – Overpayments
May, p. 6. The Question Column: Divorcing Couples:
The Question Column: Who Qualifies for Who Gets Tax Overpayment – March,
Head of Household Status? – March, p. 13.
p. 13. Package X
Information Reporting 1997 Tax News/Package X Order Form –
1099 Reporting of Punitive Damages: November, p. 20.
California Follows Federal – November, Did You Order Package X? – January, p. 16.
p. 2.

Page 2
1997 Tax News Index
How to Order Package X, Tax News – Schedule K-1: Tips on Filing, Avoiding Errors
November, p. 3. – September, p. 4.
Need a Package X? – May, p. 8. Small Business
Package X: CD-ROM Orders Increase – Big Opportunities for Small Businesses –
March, p. 11. September, p. 13.
Package X on CD-ROM Is Updated – March, Phone for Small Business Fair Information –
p. 11. March, p. 6.
Package X Order Form Coming in November Small Business Fair Offers One-Stop
– September, p. 10. Shopping – March, p. 6.
Package X: Order Now for January Delivery – Small Business Tax Day Announced –
November, p. 1. September, p. 14.
Package X: What’s on the CD-ROM – Statistics
November, p. 3. April 15 – Now and Then – July, p. 2.
What Are Package X CD-ROM California’s Tax Filing Season – May, p. 3.
Specifications? – November, p. 4.
Electronic Filing: Two-Year Review – May, p.
Where to Get a Package X – March, p. 11. 5.
Partnerships Keeping in Touch with FTB – May, p. 2.
Doing Business: Limited Partnership, Yes/ Study Shows 1995 Income Gain – September,
Limited Partner, No – January, p. 4. p. 14.
Partnerships: A Paperless Way to File – May, Tax Return Error Rate – July, p. 5.
p. 11.
Tax Return Errors by Type – July, p. 5.
Partnerships: Make the K-1 Connection –
January, p. 4. Tax Statistics on the Internet – September,
p. 7.
Pointers for Partnership Returns – March,
p. 3. Withholding Verification/January 2 – April
15, 1997 – May, p. 2.
Some Partnerships File on Wrong Date – July,
p. 6. Tax Education
Payments After the Tax Preparer Program: Business as
Usual – March, p. 1.
Quick Collect Payment Fee Increases –
March, p. 11. Coming Up Fast: Tax Talk Discount Deadline
– September, p. 3.
Send Vouchers With All 1997 Tax Payments
– November, p. 17. Correction – January, p. 2.
Power of Attorney Have Speech, Will Travel – January, p. 14.
Power of Attorney: Notarization Not Required Make a Date with Tax Practitioners’ Institute
– January, p. 15. – May, p. 13.
Refunds Members of the California Tax Education
Council – March, p. 2.
Legal Notice Addresses Refund Claims –
November, p. 2. Need a Speaker? – March, p. 14; September,
p. 4.
The Question Column: Cashing a Refund
Check for a Deceased Spouse – July, Program Set for Tax Practitioners’ Institute –
p. 9. September, p. 10.
Ruling on Refund Claims Withdrawn – July, Seven Topics Set for Tax Talk – July, p. 3.
p. 2. Sign up for Tax Talk – July, p. 3.
SBE Opinions Tax Practitioners’ Institute Adds Southern
January, p. 9. Sites – September, p. 10.
March, p. 8. Tax Practitioners’ Institute Heads South –
July, p. 9.
July, p. 4.
Tax Practitioners’ Institute Is Upcoming –
September, p. 15. July, p. 9.
November, p. 12. Tax Practitioners’ Institute Travels to Eight
Schedule K-1 Sites – May, p. 13.
K-1 Filers: How to Save a Tree – July, p. 12. Tax Talk: Coming to a Location Near You –
New Publications Aid Schedule K-1 Filers – September, p. 3.
March, p. 3 Tax Talk: Earn Credits Three Ways –
Partnerships: A Paperless Way to File – May, September, p. 3.
p. 11. Tax Talk Expands into Video Series – March,
Partnerships: Make the K-1 Connection – p. 6.
January, p. 4.

Page 3
1997 Tax News Index
Tax Talk Is October 7 – May, p. 2. TeleFile’s Second Year: What’s New? –
Tax Talk Offers Learn-at-Home Videos – January, p. 2.
November, p. 10. TeleFilers Ring in the New Year – March,
Tax Talk Presents: Federal Tax Changes – p. 14.
September, p. 1. Trusts
Tax News Newsletter Trusts: Too Good to Be True? – Part 1 – July,
1996 Tax News Index – January, p. 12. p. 7.
1997 Tax News/Package X Order Form – Trusts: Too Good to Be True? – Part 2 –
November, p. 20. September, p. 5.
Are You a Tax News Subscriber? – Trusts: Internal Revenue Service Notice 97-24
November, p. 11. – July, p. 7; September, p. 5.
Have You Moved? – May, p. 16. Wage Verification
How to Order Package X, Tax News – Wage Amounts to Be Verified – November,
November, p. 3. p. 18.
Index Lists 1996 Tax News Articles – January, What Are PIT Wages? – January, p. 8.
p. 12. Withhold at Source
Is Your Tax News Subscription Expiring? – Withhold at Source Phone Service Improved –
January, p. 13. March, p. 14.
Keep Tax News Coming – March, p. 12. Withholding Verification
Planning to Move? – September, p. 12. Automated Checks Lead to Withholding
Renew Tax News – September, p. 9. Adjustments – November, p. 18.
Renew Tax News Now – November, p. 3. Withholding Amounts Must Match – May,
p. 2.
Renew Tax News Subscription – May, p. 8;
July, p. 8. Withholding Amounts To Be Verified On-line
– January, p. 8.
Watch for Tax News Index – November,
p. 13. Withholding Verification/January 2 –
April 15, 1997 – May, p. 2
Tax Practitioner Support Unit
Withholding Verification Spots Federal
Call New Number for Tax/Client Information
– May, p. 10. †
Amounts on California Returns – March,
p. 14.
Hotline: Same Number, New Name – January,
p. 11.
Phone Line Heats Up – September, p. 6.
Reminder: Hotline Has New Name – March,
p. 16.
Reminder: Tax Practitioner Support Unit Has
New Number – July, p. 12.
Tax Returns
The Question Column: What Attaches to State
Return? – March, p. 13.
Tax Return Error Rate – July, p. 5.
Tax Return Errors by Type – July, p. 5.
Tax Returns Have Fewer Errors – July, p. 5.
Taxpayer Advocacy
California Has New Taxpayers’ Bill of Rights
– November, p. 8.
Taxpayers’ Bill of Rights Hearing Is This
Month – November, p. 8.
Telecommunications
Comments Sought on Proposed
Telecommunications/Electronic Services
Regulation – November, p. 17.
TeleFiling
More Taxpayers Punch in the Numbers –
May, p. 3.

Page 4