Vol. 26 No. 1, January 1995
Index
- Counterpoint.
- Point.
- More on consolidated returns and the single entity-theory: the new intercompany transaction proposed regs.
- Swing vote attribute affects value of gifted minority interest.
- GRATs eligible for grantor trust status.
- No constructive receipt of income to employees when an employer offers to repurchase compensatory stock options.
- Amounts included in income by employees under sec. 83 are not "received."
- Extended risk of forfeiture delays recognition of income with respect to restricted property.
- Change of accounting method: living with one's errors.
- Final regulations defining research or experimental expenditures.
- Deductibility of contested liabilities.
- Payments to settlement fund held deductible outside sec. 468B.
- New revenue procedure on LIFO recapture yields unexpected result.
- Final consolidated rules provide some relief from trap for the unwary.
- Eighth Circuit affirms Honeywell decision - rotable spare parts are depreciable.
- Mexican tax authorities examining maquiladora transfer-pricing practices.
- Sec. 501(m) can bar tax-exempt status.
- Guidance on required electronic FTDs.
- IRS says certain associate member dues could be UBI.
- The current status of reporting discharge of indebtedness income.
- Document prepared by CPA for corporate attorney - no attorney-client privilege available.
- Excise taxes imposed on insuring exported goods held unconstitutional if based on the value of goods.
- LLCs and liability for self-employment taxes.
- What is a facility?
- Nonprofit supplemental pension plans after 1993.
- Rethinking the S election: disadvantages of S status may outweigh benefits.
- Stock options revisited.
- Decision support software for tax.
- Deferring income by adopting a SEP.