Vol. 27 No. 1, January 1996
Index
- Dual sec. 401(k) plan/nonqualified deferred compensation plan arrangement.
- Rollover of qualified plan benefits - importance of form.
- Form 8275 disclosure may lead to additional scrutiny.
- Treatment of payments made by employer to qualified plans under settlement agreement.
- IRS applies sec. 6038A substantial noncompliance penalty for failure to file agency authorization.
- Most current data requirement of sec. 6662.
- Payments to lawyer serving on client's board of directors.
- Tax-free hospital discounts to certain classes of patients.
- Taxable compensation or medical reimbursement?
- Taxpayer-lessor in constructive receipt of rental income from wholly owned corporation.
- Bonus payments to key employees required to sell ISO stock not capitalized.
- Capitalization of just-in-time manufacturing implementation costs.
- IRS ruling positions on grantor trust treatment result in uncertainty.
- Joint venture to construct and operate an elder-care facility.
- Captive insurance arrangements limited, not eliminated.
- Partnership's allocation method satisfies sec. 704(b) and (c).
- Target stock acquired in anticipation of merger counts toward the continuity-of-interest requirement for subsequent nontaxable reorganization.
- Continuity-of-interest requirement not affected by partnership's distribution of stock received in reorganization.
- Coordinated Issue Paper released on bargain purchases.
- IRS limits "qualified stated interest" on debt instruments.
- Attack on tax-exempt leasing structure.
- Tips, tricks and traps of CD-ROM tax research.
- Tax Court's Taisei case sheds light on the definition of "permanent establishment."
- When and how to avoid sec. 1038 relief when reacquiring real property.
- The Tax Adviser is now available on CompuServe.
- Technology Alerts.
- CD-ROM update.
- Allocating allowable sec. 1244 loss among shareholders when total capital exceeds $1 million.