Vol. 22 No. 12, December 1991
Index
- Crime doesn't pay ... but it may save taxes.
- The progeny of Sec. 2036(c); the valuation of retained interests.
- Eighth Circuit reverses Campbell decision.
- Prohibited transactions: IRS expands self-dealing rules.
- Single class of stock regulations raise excess compensation concerns.
- Annual gift tax exclusion available for gifts to contingent beneficiaries.
- Amortization of intangibles: IRS prevails.
- Impact of Sec. 704(e) (2) on family partnership freezes.
- Debt cancellation treatment clarified.
- IRS flip-flop on accounting change issue.
- Proposed construction period interest rules are tough on developers.
- Claims Court addresses Corn Products.
- Related-party debt cancellation.
- Proposed earnings stripping regulations.
- State information sharing.
- Current developments in employee benefits.
- Significant recent developments in estate planning.
- Sales tax nexus.
- Using interactive tax software in return preparation.
- Reapplying for S status by a successor corporation.
- Uncertainty of residuary estate's value voids charitable deduction.
- Purchasers of vacation home timeshares denied deductions.
- Gift tax limitation period does not apply to estate tax.