Vol. 23 No. 1, January 1992
Index
- Revised proposed regulations clarify the one class of stock rules; IRS response to practitioner complaints still leaves room for improvement.
- Expensing depreciable assets; proposed Sec. 179 regulations clarify recent tax act changes.
- Significant interest rate decreases enable charitable giving valuation opportunity.
- Debt discharge guidance issued.
- Exempt assets may increase insolvency exclusion.
- Life insurance policy exchanges.
- Employer's trustee reimbursements for administrative expenses deemed plan contributions.
- Exempt organization developments.
- Deferring director salaries may save social security taxes.
- Insurance company planning.
- Estate freeze transactions not covered by Chapter 14.
- When bargain purchase inventory exists, the effect of LIFO should not be disregarded.
- QSST documents should avoid dangerous provisions.
- Grantor trusts as S stockholders.
- Another look at simplified LIFO for retailers.
- Excess percentage depletion AMT - what does property mean?
- Inventory planning.
- Interest stripping regulations create unexpected affiliated groups.
- IRS extends the Dickman doctrine.
- ... Or bankrupt parent.
- Affiliated group with insolvent members....
- Research credit AMT carryovers and carrybacks.
- Social Security benefit planning.
- Should cost of goods sold be subject to economic performance?
- Multiple AMT asset bases; significant planning opportunities may result from a variety of basis computations.
- Highlights of the proposed earnings stripping regulations under Sec. 163(j); an admirable first effort in implementing a harsh statutory rule.
- Laser form library.
- Partnership interests subject to risk of forfeiture.
- Expenses of stock redemption necessary for corporation's survival were not deductible.
- Partner's payments on dissolution of law firm were ordinary income.
- Costs of defending against hostile takeover must be capitalized, if future benefit results.