Vol. 23 No. 3, March 1992
Index
- Surviving a partnership audit: success depends on selecting the right tax matters partner.
- Liquidating a corporation: how to structure a plan of liquidation to avoid unanticipated tax liabilities.
- New estimated tax payment rules.
- Backending estimated payments.
- Insolvency tax planning ideas.
- Treating receivables as cash equivalents in a bargain purchase transaction.
- Maximizing the interest expense deduction on a self-constructed residence.
- Can you minimize an exporter's tax by timing FSC dividends?
- Implications of charging interest on intercompany advances received from foreign parent companies.
- Maximizing built-in loss benefits under Sec. 382.
- Restrictions on the deductibility of U.K. branch losses.
- Sec. 58(c) (1) creates potential future AMT from PAL carryforwards.
- What is a "tax shelter" for purposes of the "recurring item" exception?
- Compensation considerations for qualified plan sponsors.
- Community foundations offer many useful tax advantages.
- Divorce, American style: structuring payments to maximize income tax savings.
- Unreasonable compensation for employee-stockholders of a professional corporation: it is not an unreasonable proposition.
- Travel and entertainment rules from a practice development point of view.
- Quality review and confidentiality laws.
- Using VTPR for self-assessment.
- Shifting income among family members.