Vol. 25 No. 8, August 1994
Index
- Arguing the case for a business bad debt deduction.
- Sec. 444 elections for S corporations - should you revoke?
- Maximum Keogh contributions for the self-employed: a simplified approach.
- Stock redemptions pursuant to divorce: be careful.
- Computer software and the R & E credit.
- AMT credits allocated in a consolidated group.
- LLC may limit choice of accounting method.
- Tax consequences of canceling S debt can be deceptive.
- SOL for assessing gift tax extended.
- Electing sec. 179 for property used in a rental activity.
- IRS revokes "mirror" sec. 401(k) ruling.
- Change of accounting method for treatment of a single item.
- Retirement plans of inside directors.
- Using a unitrust as a pension alternative.
- IRS reverses prior position on estate tax ramifications of loan guarantees; remains silent as to gift tax implications.
- Modifications of legal relationships can have Chapter 14 implications.
- Unreasonable compensation in PSCs.
- Election to close S year under sec. 1368 regulations.
- Running bonuses through SEPs.
- Disallowed PALs increase basis when estate distributes the activity.
- Partnership and LLC accruals to related entities: a trap for the unwary.
- Anti-abuse rules of sec. 444.
- The effect of the Revenue Reconciliation Act of 1993 on real estate owners.
- Untangling the IRA rules.
- Workload compression: a top agenda item.
- Dealing with S termination when an S corporation joins an affiliated group.