Vol. 26 No. 2, February - February - February 1995
Index
- Sec. 6694 tax preparer penalties: a look at Chapter 11 of the Consolidated Penalty Handbook.
- Tax benefits of relocation costs.
- Closing of the books election pursuant to regs. sec. 1.382-6.
- New accounting rules for advertising conflict with tax treatment.
- All real estate may not be subject to new COD rules.
- Interest income can be debt-financed.
- How to avoid UBIT on sale of building.
- Tax Court allows double tax benefit.
- Back-to-back loans may not create basis.
- When to elect the reduced R & D credit (under sec. 280C).
- Using the cash method of accounting.
- Accounting for leasehold improvements.
- Accounting for client out-of-pocket expenses.
- Preresidency trust, gift and estate planning.
- Tax advantages of charitable foundation as IRA beneficiary.
- New hedging regulations designed to minimize "character" mismatch for tax purposes.
- Sec. 338(h) (10) elections involving S corporation targets.
- The Chapter 14 maze: a visual guide to secs. 2701-2704.
- Information and model client letter on the new "nanny tax" rules.
- Avoiding a deemed sale under sec. 751 when admitting a new partner.