Vol. 23 No. 5, May 1992
Index
- The loss disallowance rule - round three; is this the final chapter?
- Partners' and S shareholders' fringe benefits.
- Treatment of S losses suspended under basis and/or at-risk rules when shareholder disposes of corporation's stock.
- Tax rate changes in malpractice cases.
- IRS extends recurring item deadlines.
- Treatment of tax advice and preparation fees.
- Mortgage points may be currently deductible.
- Sale of mortgage loans with retained servicing rights.
- Quasi Sec. 195 regulations.
- California information reporting for 25% foreign-owned corporations.
- Additional information reporting for foreign transactions.
- IRS relaxes requirement that most payments to related foreign entities may be deducted only when paid.
- Estate planning for Canadians investing in U.S. vacation homes.
- Reduction of nonrecourse debt.
- Allocating charitable contributions in computing FTC.
- European Community's new directives.
- Charities taxed on fees from sport event sponsors.
- Employee achievement awards.
- Deduction for restoring item held under claim of right.
- Unfunded deferred compensation plans.
- New IRS position on taxation of secular trust's income.
- Self-canceling installment debt and private annuities: effective intrafamily stock transfer planning tools.
- Passive activity loss allocations; careful planning can reduce the adverse impact of Sec. 469.
- Avoiding shareholder gain when reduced-basis loan is repaid.