Vol. 28 No. 11, November 1997
Index
- Deductions for estimated inventory shrinkage.
- IRS assaults on FLPs.
- Estate and gift tax legislation - oh what a relief it is?
- Final sec. 367(a) regulations are generally favorable, but contain some surprises.
- New hybrid legislation and regulations affecting treaty planning.
- U.S.-Canada income tax treaty requires income of U.S. branch to be determined under facts and circumstances.
- Preserving federal benefits of single-member LLCs in light of state tax concerns.
- Death of the corporate tax shelter?
- New employment tax reporting procedures in business acquisitions.
- Customs modernization act presents new compliance risks.
- S shareholder charitable contribution planning opportunities.
- Don't check the box without first checking SALT ramifications.
- States quickly modify apportionment provisions in reaction to changes in financial institutions industry.
- Planning implications of the TRA '97's increase in the unified credit.
- Current developments in employee benefits.
- Avoiding traps in deferred like-kind exchanges.
- Taxpayer relief or taxpayer headache? Simplicity sacrificed once again.
- Simplification of phase-outs: unnecessary complexity.
- Tax planning for the sole proprietor.