Vol. 22 No. 11, November 1991
Index
- Executive compensation, fringe benefits and employee business expense reimbursements.
- Related-party transfers of inventory; write-downs should precede transfers to minimize related-party loss limitations.
- Impact of SEC insider trading rules on executive compensation arrangements.
- Common problems with Form 5500 filings and employee benefit plan audits.
- Alternative disposition technique using sec. 338(h) (10).
- Corporate separations under sec. 355.
- Magnetic media - deadline for filing hardship waivers.
- Qualified residence interest.
- Effect of consolidated return investment adjustment principles on E&P determinations.
- Look-back method for long-term contract reporting.
- Carryover of pre- 1987 investment interest expense.
- Tax effects of the repeal of sanctions against South Africa.
- The look-back method; an enforcement mechanism with long arms.
- Cases and rulings on the marital deduction, and miscellaneous estate and trust issues.
- Selecting the proper due date for filing an S election.
- Limitations on NOL carryforwards.
- Sect. 183 special limitation period modifies general three-year SOL.
- S corporation's TMP personally responsible for sec. 6673 penalty.
- 'Assembled work force' may not be amortized.