Vol. 25 No. 9, September 1994
Index
- Interest capitalization under the sec. 263A(f) proposed regs.: 20 questions may help clarify complicated rules.
- Does the freeing of assets theory have vitality?
- Tax Court specifies conditions for accepting settlement allocations.
- Environmental cleanup costs.
- IRS revises cookbook for transfer pricing audits.
- OID deferral opportunities.
- Rental real estate and sec. 1375.
- Stock, bond and mutual fund ownership tax problems.
- Resale of memberships under sec. 277 - IRS position.
- Tax incentive for exporters: the IC-DISC.
- S corporations and sec. 338(h) (10).
- Lower split-dollar rate income inclusion.
- Basis of tax-exempt bonds.
- UBIT may hit common transactions.
- Sec. 467 revisited: payments vs. allocations.
- LLCs - a lack of flexibility under sec. 736.
- Final regulations coordinate deferred like-kind exchange and installment sale rules.
- Married taxpayers may maximize savings by filing separately.
- Seller-paid points now deductible.
- Tax elections.
- Selecting property to be distributed to minimize a corporation's recognition of gain.