Vol. 24 No. 11, November 1993
Index
- The Revenue Reconciliation Act of 1993 attacks the conversion of ordinary income to capital gain; additional changes are aimed at limiting benefits from capital gains.
- Tax deduction for ESOP stock redemptions.
- Out-of-town assignments lasting more than one year are costly.
- Trust's failure to qualify as QSST caused inadvertent termination of S status.
- Is your refund claim adequate?
- Important gift tax return requirements under secs. 2701 and 2702.
- Carryover of passive losses and other tax attributes to an individual bankruptcy estate.
- E&P issues/adjustments arising in connection with bankruptcy.
- Trust investment advisory fees and the 2%-of-AGI limit.
- Disguised sale final regulations.
- Duty on royalty payments.
- Revenue Reconciliation Act of 1993; Voluntary Compliance Resolution program; fiduciary responsibilities; distribution rules; excise taxes.
- Dividends and the ACE adjustment: how to maximize the after-tax return on intercompany investments.
- Tax treatment of living benefits under life insurance policies.
- Tax Division testifies on miscellaneous revenue proposals.
- Avoiding built-in gain recognition on distribution of appreciated property.