Vol. 23 No. 12, December 1992
Index
- Current developments in employee benefits.
- Creative debt/equity financing: OID rules surface again.
- Sale of the marital residence in a divorce context.
- Disabled access credit available for tax-exempt entities.
- Limits on political expenditures by sec. 501(c) (3) organizations.
- New procedures for accounting method changes.
- IRS rules advertising deductible....
- IRS disallows deductions for asbestos removal.
- Tax treatment of employer-provided outplacement services.
- A primer: loans from retirement plans.
- New retirement plan distribution rules.
- Construction contracts: multistate sales and use tax implications.
- Trap for the unwary: funding QTIP with closely held stock.
- Form 5471 reporting for resident aliens complicated by family attribution rules.
- Franchise costs, including goodwill, deductible.
- Employee vs. independent contractor status: the section 530 safe harbor.
- Public charities vs. private foundations: a practical guide.
- Personal injury recoveries after Burke.
- Significant recent developments in estate planning.
- Conducting a tax practice in the 1990s.
- Qualifying for head of household status.