Vol. 25 No. 2, February 1994
Index
- Using capital contributions and debt to increase the loss basis of S shareholders.
- Prohibited transactions with retirement plans.
- Environmental clean-up: repair vs. improvement.
- Allocation of income without substantial economic effect - what's going on here?
- How to avoid UBIT from a controlled subsidiary.
- Is it a purchase price reduction or not?
- Useful life? What useful life?
- Certain ISO exercises trigger corporate tax deductions.
- Shifting S income with salary adjustments.
- U.S. tax relief for foreign partners.
- Assets of foreign grantor trust not includible in grantor's U.S. gross estate.
- Tax Court rules on interest income and expense netting for determining deduction allocated between parent and DISC.
- Ownership changes under the new Sec. 382 segregation rules.
- Possible deduction for interest paid on form 1040.
- Sales/use tax considerations in asset transactions.
- Proposed investment adjustment regulations: consolidated return regulations "delink" basis adjustments from E & P adjustments.
- Temporarily converting a personal residence to income-producing property.
- Financing U.S. investments after the Revenue Reconciliation Act of 1993.
- The role of the AICPA in the development of tax policy.
- Avoiding gain when appreciated property is distributed to a shareholder.