Vol. 27 No. 11, November 1996
Index
- Investment-adjustment regulations may significantly affect 1995 and later years' E & P determinations.
- Canadian tax treatment of U.S. LLC.
- Generation-skipping transfer tax rules affect nonresident aliens.
- Basis calculations and reporting requirements for sec. 1244 stock.
- FICA refund opportunities under sec. 3121(v) proposed regulations.
- OID accruals on securities with doubtful collectibility.
- Proposed regulations on "sec. 467 rental agreements."
- Final regulations define publicly traded status for partnerships.
- Recent letter ruling illustrates employee stock purchase plan complexities.
- FTC carryback eliminates interest on earlier underpayment of tax.
- Managing personal property taxes.
- Use of imaging systems for retention of books and records.
- State taxation of cyberspace.
- Recent legislation imposes new compliance and tax burdens on individuals with foreign connections.
- Current developments in employee benefits.
- Practical tax planning for higher education costs.
- IRS cuts could have affected tax practice.
- 1996 Tax Education Symposium: preparing the tax professional for the 21st century.
- Advising a client who is planning to become self-employed.