Vol. 23 No. 4, April - April 1992
Index
- New rules for estimated tax payments.
- The final return preparer regulations.
- IRA distributions on death.
- ... Buy-sell agreements and....
- Chapter 14: lapsing rights....
- ... Transfers in trust.
- Sec. 108 income from discharge of indebtedness - correlative adjustments.
- SLOB regulations finalized.
- Account balance pension plans: a benefit program for the 1990s.
- Insurance in the captive setting.
- Sec. 848 capitalization of insurance acquisition costs.
- Tax-exempt bonds - questions and answers on arbitrage rebate.
- Tax planning for gift certificates, layaways and store credits.
- U.S. taxation of U.K. dividends.
- Sec. 6038A 'agent authorizations.' (Brief Article)
- Charitable contributions of inventory by C corporations.
- Ruling clarified UBIT exemption for swaps.
- Reconsolidation of subsidiary corporations; waiver of the 60-month waiting period.
- New software programs offer accessibility, speed and a wealth of data.