Vol. 25 No. 4, April 1994
Index
- Economic performance.
- IRS ruling denies rent leveling to tenant.
- Off-shore investments by tax-exempts.
- Sanctions on charities for self-dealing and certain other activities.
- New substantiation requirements for charitable contributions.
- Qualified disclaimers must be timely.
- Disallowance of deduction for failure of employer to withhold on stock disputed.
- Impact of Medicare tax on deferred compensation.
- RRA changes affect leases.
- Statutorily mandated changes from cash to accrual.
- Application of Sec. 338 to S corporations.
- Impact of $150,000 compensation limit for benefit plans.
- Determining the amount of the disallowance of lobbying expenses.
- IRS finalizes basis and distribution regulations for S corporations.
- Employer-provided transportation benefits.
- Targeted jobs credit ruling does not waive certification requirement.
- Importance of accurate information returns.
- RRA changes affecting discharge of indebtedness income.
- Contributions of stock to private foundations.
- Gifts through stockbroker are included in donor's estate.
- Partner's deemed distribution is advance accounted for at end of partnership year.
- Letter rulings may indicate favorable change in IRS position on advance payments.
- Future residential costs and the medical expense deduction.
- Tax treatment of store coupons and customer incentives.
- No minimum gain chargeback from partnership termination.
- Contingent beneficiaries and the annual gift tax exclusion.
- Distributions to retiring partners.
- Training in computer use.
- Avoiding ordinary income treatment on the sale or exchange of depreciable property between related parties.