Vol. 24 No. 5, May 1993
Index
- Final sec. 707 regulations.
- Point/counterpoint: tax specialization accreditation.
- Do not overlook the income tax deductions for the GST tax.
- New IRS position on intrafamily stock transfers.
- Lapsing Crummey powers and the GST tax.
- Accounting method change for depreciation attributable prior misclassification of property.
- Reasonable cause for abating penalties.
- Maximizing deductions for self-employed persons' medical expenses.
- Treatment of COD income under secs. 704 and 752.
- When are state income tax refunds includible in federal taxable income?
- Lump sum distributions: effect of delay and....
- ... Effect of death.
- IRS extends reliance period for certain retirement plans to 1999.
- Appeals court allows 100% stepped-up basis for pre-1977 spousal joint property.
- Chapter 14 "curve ball." (Brief Article)
- Sale or exchange treatment for debt modifications.
- The effect of sec. 318 on exchange treatment under sec. 302(b) (1).
- Supreme Court defines "property" for excess percentage depletion AMT.
- Surviving spouse's depletion on community property for year of deceased spouse's death.
- Payroll taxes, expatriates and nonresident aliens.
- Foreign currency losses attributable to loans.
- Passive foreign investment companies.
- Intercompany transfer pricing penalties.
- Recent reporting and disclosure requirements may apply to certain nonresidents after 1991.
- Proposed intangible asset legislation.
- New U.S.-Netherlands income tax treaty continues Netherlands Antilles interest exemption.
- Protective refund claims regarding California water's-edge election fee.
- Update on U.S. classification of German entity.
- Reporting and auditing requirements for funded welfare plans.
- Flexible spending accounts: by participating, are employees borrowing from their future?
- Tax Division testifies on administration's tax proposal.
- Computing corporate estimated tax for the year following S status.