Vol. 26 No. 4, April 1995
Index
- Accounting for book-tax differences of property contributed to a partnership.
- PAL rules: definition of activity.
- Final sec. 704(c) regulations issued.
- SE tax treatment of LLCs' members.
- Update on the allowability of the home office deduction.
- Effective date for new investment adjustment rules may yield some surprises.
- New consolidated investment adjustment rules may have significant effect on certain corporate acquisitions.
- Consolidated groups should consider deconsolidation.
- Release of capital and passive losses in dispositions of passive activities.
- Implementation issues for the Mexican nonresident income tax.
- Retirement plans and divorce settlements.
- Using the QTIP election to maximize generation-skipping transfers.
- Proposed contingent debt regulations.
- Final partnership anti-abuse regulations.
- Exempt organizations and the Coordinated Examination: a rude awakening.
- When advice of others will avoid penalties.
- IRS announces mediation test.
- Physician recruitment guidelines.
- Final regulations on treatment of built-in gain on conversion from C to S.
- Severance payments as personal injury awards.
- Proposed regulations soften consequences of failure to withhold in sec. 83 transactions.
- Tax Court broadly applies UNICAP rules to real estate developer.
- When the automatic change procedure of Rev. Proc. 94-49 applies.
- Trademarks and trade names after the RRA.
- Classifying sec. 1250 property.
- Tax Court holds income forecast method not proper for rent-to-own company.
- The proper treatment of administrative expenses: the debate rages on.
- Filing status of unmarried taxpayers living as a couple.
- A day in the life of a tax adviser using Windows.
- Deducting suspended losses on disposition of S stock.