Vol. 26 No. 7, July 1995
Index
- The chameleon character of interest expense during the rental of a residence.
- Deductibility of loan fees in light of conflicting judicial opinions.
- SEC schedules 13D and 13G can help determine sec. 382 ownership changes.
- How family limited partnerships can be used to reduce gift/estate taxes.
- Tax Court holds foreign partnership income is subpart F income: Brown decision reversed.
- Anti-abuse regulation calls for showing "substantial" business purpose.
- What is "amateur" sports competition?
- Planning around the CFC netting rule.
- Independent contractor status takes on new meaning for entertainment companies.
- U.K. taxation: a quiet revolution.
- IRS targets taxpayer's right to credit for contract R & D.
- Recent changes to accuracy-related penalty rules.
- Final sec. 246 and 1092 regulations create new straddle positions.
- The phantom income provision under sec. 55(d) (3).
- Exceptions to limitation on meal and entertainment expenses.
- Unitary combined reporting for state income tax purposes - new developments.
- "Perking up" a company's employees.
- Benefits of protective refund claims.
- "Year-end" tax planning for partnerships with tax-exempt partners.
- Employment tax issues affect newspaper circulation departments.
- Sec. 263A: historic absorption ratio - simplify your UNICAP calculation.
- Postmortem disclaimer strategies.
- Advising the noncorporate debtor through foreclosure: possibilities for eliminating capital gains in Chapter 11.
- The charitable remainder unitrust: a versatile tool for avoiding capital gains.
- Integrated corporate tax management system.
- Electing out of installment sale reporting.