Vol. 24 No. 7, July 1993
Index
- The correct E&P for measuring Sec. 356(a) (2) dividend income.
- Supreme Court develops new test for home office deductions.
- Welcome AMT reform for independent producers.
- Limitation increase rule revoked by proposed regulations.
- Nexus determinations after the U.S. Supreme Court's decisions in 'Quill' and 'Wrigley.'.
- Tax Court allows postpurchase allocation to covenant not to compete.
- REITs: opportunities with 'non-REIT subsidiaries.' (real estate investment trusts)
- LIFO adjustments under ACE.
- Availability of one-time gain exclusion on sale of personal residence in bankruptcy.
- Application of AET to foreign-owned U.S. corporations.
- Does Network Systems indicate a new tolerance for accumulated earnings by some courts?
- German stock dividends result in German tax refunds.
- Fiscal tax year elections should be reconsidered.
- IRS sharply limits deductibility of environmental cleanup costs.
- Estimated tax planning opportunity available for subpart F income.
- Supreme Court rules two-pronged test applicable when amortizing intangible assets.
- New U.S.-Netherlands treaty may adversely affect Netherlands holding company structures.
- Investing in Eastern Europe through hybrid entities can ease U.S. FTC problems.
- The IRS's general aversion to loan guarantees on QTIP trust planning.
- Paying the medical or nursing home expenses of others: easing the financial burden by maximizing the deductions.
- First-time computer users.