Vol. 26 No. 9, September 1995
Index
- "Swing vote" attributes of transferred stock: implications for minority interest discounts.
- New DASTM regulations may create phantom taxable profits in hyperinflationary economies.
- Tax issues for bankruptcy trustees.
- The nanny tax.
- IRS rules favorably on significant effect below-market loan.
- Is the cash method dead?
- Qualifying disposition under regs. sec. 1.1368-1(g): the importance of the form.
- Transfer pricing documentation for the small and mid-size company.
- Consequences of physician recruitment incentive agreements.
- To recalculate or not to recalculate life expectancies.
- "Active" FSCs (and IC-DISCs) may qualify for double tax benefits.
- Avoiding sales and use tax traps.
- Built-in gains tax planning for cash-basis taxpayers.
- Rev. Rul. 95-37 - conversion of a partnership into an LLC interest.
- Who can file combined state income tax returns?
- Lobbying expenditures of trade associations.
- Proposed regulation classifies LLC members for self-employment tax purposes.
- IRAs - estate planning alternatives.
- The Seagram's stock redemption plan may not last long.
- Using nonqualified deferred compensation to attract and keep employees.
- CD-ROM and multimedia: the tax professional's hardware planning guide.
- 1040 Central operating manual.
- Avoiding constructive dividends when a corporation purchases stock under a buy-sell agreement.