Vol. 27 No. 8, August 1996
Index
- Annualizing AMT in the first short year.
- Should you trade in that luxury car?
- Using administrative powers to create income tax defective trusts.
- Revisiting promissory notes to pay a GRAT's annuity amount.
- Charitable deductions and flowthrough entity basis limitations.
- Lease termination payments not deductible.
- Complexities of the sec. 179 deduction.
- Canadian RRSPs: U.S. tax considerations.
- Alimony reductions: avoiding the trap.
- Negative aspects to using LLCs for operating companies.
- Guaranteed payments for the use of capital may result in self-employment tax.
- Tax benefits for partners in "trading" partnerships.
- Use of management company prevents taxpayer from claiming active participation in rental property.
- Anti-abuse pension regulations.
- IRA distributions: to recalculate or not.
- Don't even bother to check the box (but you should probably file a form instead.)
- How to get tip reporting on TRAC.
- Did the IRS interpret or rewrite sec. 1374?: final regulations for service organizations.
- The importance of a well-drafted LLC operating agreement.
- An Internet primer for tax professionals.
- Credit for prior transfers can produce a significant reduction in estate tax.
- Tax practitioners face heightened litigation and traps for the unwary.
- "School-to-work" preparedness: integrating tax clinics into the business curriculum.
- Avoiding penalties by making timely estimated tax payments.