Vol. 27 No. 10, October 1996
Index
- The effect of subsequent events on hard-to-value assets.
- Exclusion from estate for life insurance proceeds.
- Previously taxed property credit.
- QPRT requirements: new proposed regs raise questions.
- Substantial modifications of buy-sell agreements.
- Valuation discount for property split between QTIP marital trust and surviving spouse presents planning opportunity.
- Recent letter ruling must be considered before bequeathing retirement account to private foundation.
- Tax Court rules certain employer-provided meals fully deductible.
- Environmental issues: an overview of tax policy.
- Intercompany royalties.
- Personal residence vs. rental property: analyzing loss carryovers.
- Tax Court denies C corporation sec. 104(a) (2) personal injury exclusion.
- Property received for services.
- Ninth Circuit misinterprets Schleier.
- Unified partnership audit procedures revisited.
- Form 3565 filing requirement.
- Form 4868: reasonable estimate required.
- Current developments - eligibility, elections and terminations; operations; reorganizations; and legislation.
- Practical planning for the decedent's final return.
- Entering foreign markets - one step at a time.
- Tax Division survey results on practitioner software uses.
- Update: the electronic federal tax payment system.
- Taxpayer Bill of Rights 2.
- Internal IRS guidelines on requests for field service advice and technical advice.
- IRS issues guidance regarding information document request contents.
- Favorable court decision on FTC carrybacks may necessitate immediate action - refund potential.
- Allocation of nonrecourse debt under the three-tier sec. 752 allocation process.