Vol. 27 No. 7, July 1996
Index
- The increased importance of inventory valuations in purchase price allocations.
- Life after INDOPCO: are business expansion costs deductible?
- Trends in inventory management.
- Sec. 174: "just in time" for deducting costs of developing new or improved manufacturing processes.
- Tax planning for disposition of worthless subsidiaries.
- Reducing losses disallowed by sec. 197.
- Finality of inclusion ratio under final sec. 2642 regulations.
- Are cooperative apartments membership organizations for purposes of sec. 277?
- Estate tax issues under the 1995 Protocol to the U.S.-Canada tax convention.
- Generally good news: the recent interpretation of manufacturing in Bausch & Lomb.
- Falling federal interest rates can precipitate interest disallowance.
- MNCs should start addressing sec. 404A issues.
- Partners entitled to involuntary conversion proceeds must plan for sec. 1033 relief.
- Avoiding sec. 280G sanctions: valuation of covenants not to compete.
- Million-dollar refunds: a closer look at Joint Committee review.
- Impact of IRM change on disclosure to avoid sec. 6662(d) penalty.
- Valuing AAA in S corporation redemptions.
- Key LLC issues and answers.
- The intricacies of the sec. 179 election.
- Can an individual deduct interest paid on a business-related tax deficiency?
- The impact of technology on tax practice in the 21st century.
- IRS third-party summons quashed.
- IRS has expanded examination settlement authority.
- IRS may offset time-barred, unassessed interest against estate tax refund.
- Electronic tax payment: coming soon to a taxpayer near you.
- Claiming business bad debt deductions.