Vol. 25 No. 7, July 1994
Index
- Irrevocable life insurance trusts.
- Nexus through the presence of intangibles.
- Maximizing FSC benefits for software companies.
- LLPs: a new form of organization.
- RRA complicates charitable deduction status of travel expenses.
- Sec. 29 nonconventional fuels credit: 1993 highlights.
- Sec. 1202 can benefit investors in an S corporation.
- Calculating "in-house" lobbying expenses under IRS safe harbors.
- Corporate downsizing - tax treatment of leased employees.
- Earnings stripping and foreign-owned controlled groups.
- Transfer pricing penalty pitfalls.
- Settling pending intangibles disputes - IRS guidance.
- Tax strategies available under income forecast method.
- Charitable contribution deductions - an alternative to capitalization of demolition costs.
- IRS releases favorable sec. 263A accounting method change guidance.
- Avoiding potential disallowance of foreign branch losses.
- Final OID regulations provide guidance on debt instruments.
- Sec. 351: an alternative to taxable asset acquisitions.
- Spousal rollover rights when trust is qualified plan beneficiary.
- IRS positions threaten RTC under fixed-price contracts.
- Sec. 304: IRS reconsiders "foreign subsidiary stock transfer" rulings.
- Using S losses to generate future capital gains - planning opportunities available for shareholders with capital losses.
- Cash method taxpayer must realize gain/loss on sale of stock in year of trade.
- Contested liabilities - when is a deduction allowed?
- Prohibited transactions for qualified employee benefits plans.
- Computer usage and tax software in a tax practice: AICPA tax division survey results.
- Minimizing gain recognition on the sale of a residence when two homeowners marry.