Vol. 26 No. 3, March 1995
Index
- Ordinary treatment now available for hedging transactions.
- IRS proposes regulations on club dues, spousal travel, and meal and entertainment expenses.
- Membership dues as charitable contributions.
- Proposed new anti-conduit regulations.
- Interest on income tax deficiencies may be deductible.
- Revenge of the nannies: "Nanny Tax" bill finally signed into law.
- IRS attacks vacation pay deduction acceleration.
- Avoiding PHC income problems.
- Organizations affiliated with governmental units exempt from Form 990 filing requirements.
- National tip rate determination between restaurant owners and IRS.
- Sec. 267(a) (3) regs. invalid; Tax Court allows interest deduction in year accrued.
- Contract with America: neutral costrecovery system.
- REIT conversions and mergers with Ccorporations.
- Merger of parent and less-than-80% subsidiary.
- Hobby or hard work? Don't let the IRS decide.
- Spin-off of transaction division of S corporation tax save state sales and use tax.
- Minimizing self-employment tax: strategies to reduce the tax burden.
- Rabbi trusts: a security blanket for corporate executives.
- Maximizing the charitable contribution deduction when donating tangible personal property.