Vol. 28 No. 3, March 1997
Index
- Inventory shrinkage accrual method.
- Technical correction clarifies sec. 162(k) limit on stock reacquisition expenses.
- IRS issues guidance on the treatment of a trust as foreign or domestic.
- FASIT primer.
- Inflation-indexed debt instruments.
- Proposed software regulations.
- Federal tax advantages for qualified state tuition programs.
- Penalty for failing to file information returns on certain outbound transfers of property substantially expanded.
- IRS to stop employer-only assessments for underreporting of tips.
- 1996 tax legislation offers planning opportunities.
- Current corporate income tax developments.
- How should a tax practitioner complain about an IRS agent's conduct?
- Talking tax: how to make a tax presentation.
- Planning for the AMT.