Vol. 23 No. 8, August 1992
Index
- Allocation of partnership liabilities.
- The accounting method trap.
- Passive income recharacterization in related-party leases.
- Allocations in personal injury settlements greatly affect tax treatment of proceeds.
- Planning with self-canceling installment notes.
- "Active participation" plus IRA deductibility every third year.
- Interest-free adjustments for employment taxes.
- Retroactive medicine for transfer for value problems with life insurance.
- Taxation and health care.
- Enhancing an age-weighted profit-sharing plan.
- Property located outside United States subject to different depreciation rules.
- You may have a trader in your midst.
- Bankruptcy Court challenges Eighth Circuit on taxation of estate's assets abandoned to debtor.
- Bifurcation - the non-sexy aspect of interest stripping.
- Taxation of corporate-owned life insurance policy proceeds payable to shareholders.
- State and local refunds and the AMT.
- Amortization of life estates and term interests.
- Buy-sell agreement with a twist.
- Assets includible in a transferor's estate.
- Indirect methods of income reconstruction.
- Work load compression relief.
- Revisiting "Avoiding Shareholder Gain When Reduced-Basis Loan Is Repaid." (response to The Tax Advisor, p. 322, May 1992)