Vol. 28 No. 1, January 1997
Index
- Filing deadline.
- Installment agreement fees.
- Mileage rates.
- Disclosure of reportable transactions.
- Private annuity transactions shut down.
- IRS updates automatic approval procedures for accounting-period changes.
- Revocation of election out of installment method.
- Lawmakers dispute IRS's capitalization of airline safety inspection costs.
- Service issues transition guidance on appraisal requirements for noncash charitable contributions.
- Congress clarifies denial of redemption expenses under sec. 162(k).
- Potential tax savings opportunity created by invalidation of AMT book income adjustment regulations.
- Health insurance law criminalizes Medicaid planning transfers.
- IRS issues guidance on Sec. 355 active-trade-or-business test.
- IRS publishes proposed regulations on disclaimers.
- Prop. regs. reduce RIC reporting burden for foreign-source income and foreign taxes paid.
- Rental activity as a closely held business.
- Sec. 911 housing guidance likely to reduce some employers' costs.
- Service issues prop. regs. on exchanges for annuities.
- Final regs. on partnership allocations of CFTEs.
- Tax-exempts' new sec. 401(k) plan eligibility may jeopardize affiliates' plans.
- Ways and Means members examine transportation taxes.
- "Sale" of frequent-flyer miles results in taxable income.
- Classification of single-member LLCs to be clarified under final "check-the-box" regulations.
- New hire rollovers don't trigger immediate coverage testing requirement.
- Court decisions clarify QDRO rules for ERISA plans.
- Current deduction disallowed for post-year-end pension contributions.
- Affiliated group members may elect S status under the SBJPA.
- Liberalized worker classification rules provide options for employers.
- Final regs. on treatment of disregarded entities under Sec. 752.
- SBJPA expands types of trusts that qualify as subchapter S shareholders.
- Special assessment on banks, savings and loans finances thrift-deposit insurance fund.
- Information reporting for 2006 exempt interest.
- Tax planning after the Small Business Job Protection Act.
- Service formally establishes appeals arbitration program.
- Tax section survey results.
- Significant recent developments.
- Final regs. clarify cost sharing of R & D expenditures.
- Interaction of the AMT and S Corporation basis rules.
- Applying the sec. 108(c) basis adjustment election to foreclosures.
- Current developments.
- Record retention rules of the electronic highway.
- Compliance checks defined.
- Bringing nonfilers into the system.
- Integrated Collection System.
- Sec. 9100 relief: new proposed and temporary regulations.
- EFTPS is here.
- New regulation defines "reasonable basis."(Brief Article)
- The expanded "kiddie tax" and the financial aid trap.
- Retaining key executives by using a parachute payment agreement.
- Fast Track Settlement program extended to small business.
- Identifying conflicts of interest when providing tax compliance services.
- Do e-services work?
- BNA Tax Management.
- Foreign National Tax Guide.
- Multistate Tax Commission (MTC).
- Tax and Accounting Sites Directory.
- Treasury Inspector General for Tax Administration (TIGTA).
- United States Tax Court.
- Avoiding gain when a shareholder receives corporate debt.
- IRS releases 2006 "adequate disclosure" guidelines.