Vol. 23 No. 9, September 1992
Index
- The tax treatment of partnership items.
- The reverse exchange: is it a further liberalization of Sec. 1031 deferred exchanges of real estate?
- Charitable deductions and UBIT.
- Future costs.
- Determining sufficient nexus in a state.
- Demolition of a building.
- PIGs for your PALs.
- Placing S stock in trust.
- Sec. 277 and AMT.
- Employee empowerment via nonqualified stock options.
- Home nursing care - employee or independent contractor?
- The realistic possibility standard - final regulations.
- Election to ratably accrue property taxes.
- S corporations vs. C corporations.
- The Americans with Disabilities Act.
- Assignment of income and divorce.
- Supreme Court chews on Wrigley.
- Minimizing financial institution taxes.
- The 100% penalty.
- It's a jungle out there: survival techniques.
- Due date control: a case for continuous improvement.
- Opportunity ... or trap?
- Successfully converting to in-house tax processing.
- IRS changes offer in compromise program.
- PAL rules and loan proceeds.