Vol. 23 No. 7, July 1992
Index
- Tax preparation software: an invaluable tool that should be in every practitioner's future.
- IRS ruling jeopardizes separate deduction for retirement plan expenses.
- Nonqualified stock options and the research credit.
- IRS record retention rules and the computer age.
- Possible impact of INDOPCO decision on business start-up expenditures.
- Loss on disposition of stock disallowed unless statement is filed.
- CERTs and consolidated groups: where avoided cost means avoided benefit.
- Accruals to related foreign persons.
- Disparities created by changes made to the Texas franchise tax.
- Application of Sec. 1341 in the AMT context.
- FTC for individuals: treatment of 3% phaseout of itemized deductions.
- Valuation of goodwill and going concern important in matters involving insolvency and change of ownership.
- S corporations: planning for FTCs.
- Recognition of income when affiliates are used to provide services.
- Treatment of OID on debt retirement - foreign holders.
- Form 990-PF instructions adversely affect some grant-making foundations.
- Sec. 467 rental agreements.
- Planning around the new estimated tax rules.
- Capital accounts and the alternate test for economic effect.
- Tender offer considered an option under Sec. 382 option attribution rule.
- Penalties for tax fraud against a corporation.
- Valuation of closely held businesses: estate and gift tax issues.
- Laser printed smart forms.
- Merging partnerships for tax savings.