Vol. 25 No. 11, November 1994
Index
- Consolidated returns and the single-entity theory: the new intercompany transaction proposed regs.
- Reconsider electing reduced R & D credit.
- Loans from qualified plans to owner-employees can be prohibited transactions.
- Gift tax return filing traps and opportunities.
- Distributive share of foreign partnership income held not subpart F income.
- State effect of sec. 338(h) (10) election.
- QSST reformation not retroactive for tax purposes.
- Trusts and estates - year-end planning.
- Unclaimed property escheats to the state.
- Tax Court expansively interprets clear-reflection-of-income standard.
- Individual bankruptcy - state and local income tax treatment can greatly differ from federal.
- Allocations relating to property contributed to partnership.
- U.S. interagency information-sharing on transfer prices and customs values.
- Current developments in employee benefits.
- Significant recent developments in estate planning.
- The White House Conference on Small Business.
- Decreasing the amount of gain recognized on the sale of a residence used partially for business.