Vol. 24 No. 10, October 1993
Index
- S corporation current developments: S corporation eligibility and elections, operations, procedural changes and reorganizations.
- S corporation planning after discontinuing active trades or businesses (or penalty taxes to be wary of).
- Two experts are more reasonable than one.
- Receipt of partnership profits interest.
- Estate planning with a personal residence.
- U.S. estate taxation of nonresident aliens.
- Considerations when asking: to be or not to be an LLC?
- Inadvertant use of beneficiaries' unified credit on gifts in trusts.
- Retroactive AMT break may be available to individuals and corporations.
- Tax Court's decision in Risman gives hope for some refunds previously thought barred by SOL.
- Working with sales and use taxes - some problem areas.
- Unpaid child support and alimony payments - bad debt deduction?
- Property contributions to pension plans are prohibited, but what about profit-sharing plans?
- The design and operation of cafeteria plans: the flexibility of benefits choice can enhance employee moral and after-tax income.
- Tax planning for the personal residence in the context of divorce and remarriage: favorable tax provisions concerning property take on special significance in marital rearrangements.
- Modernization in Appeals.
- Electronic filing - it's in everyone's future.
- Evaluating investment options involving tax-exempt income.