Vol. 26 No. 10, October 1995
Index
- CD-ROM tax research.
- S corporation current developments: S corporation eligibility, elections and terminations; operations; reorganizations; and proposed legislative changes.
- Executor can be hit with "phantom" assessments after estate has been closed and executor discharged.
- Planning for distribution of partnership interest at death.
- Noninterest-bearing loan to exempt foundation may be characterized as "property held for investment."
- Payments for restitution may be deductible if not in lieu of a fine.
- Should you reevaluate your S election?
- Supreme Court denies exclusion for age discrimination damages.
- Litigation costs may be currently deductible.
- Work-product privilege.
- Deadline for contribution substantiation approaches.
- Buy-sell agreements and transfer tax valuation.
- Minimizing the government's bonanza in clients' retirement accounts.
- The benefits of sec. 1244 stock.
- Measuring insolvency for sec. 108 purposes: suggested valuation guidelines.
- Planning for large retirement savings at death: payout strategies for minimizing taxes.
- Windows.
- Structuring guaranteed payments to avoid disguised sale treatment.
- Income Taxation of Fiduciaries and Beneficiaries.