Vol. 25 No. 12, December 1994
Index
- Significant recent developments in estate planning.
- GST exemption allocations to life insurance trusts.
- Environmental cleanup costs as business expense and....
- ... As deduction.
- Tax planning ideas.
- Meals and lodging exclusion for S shareholders.
- Income taxes in a multistate environment.
- Private annuities are an underused succession planning device.
- The branch profits tax - traps for the unwary.
- S shareholder's note payable and note receivable as two separate items.
- IRS not bound to sec. 6222 procedures by notice of inconsistent treatment.
- Tax break for self-employeds.
- Attorney-client privilege does not extend to requirement for cash reporting.
- The Medicare and Medicaid Coverage Data Bank.
- Estate taxes and retirement plans.
- IRS ruling liberalizes S limits on number of shareholders.
- Current developments in employee benefits.
- Cooperative coupon advertising of tax services.
- Deductibility of reimbursable client costs.
- Calculating the effects of exempt income on the excess net passive income tax.