Vol. 28 No. 7, July 1997
Index
- Base-year updates can improve quality of LIFO calculations, yet are hard to come by.
- Estimating inventory shrinkage.
- May businesses use statistical sampling to verify expense accounts?
- Getting back to basics - proposed continuity regulations.
- Simplification proposal could ease complexities of AMT for some businesses.
- Waiving a target's loss carryforwards - a preservation of stock basis.
- Eligibility of internal-use software for research credit needs clarification.
- Miller provides clues for preventing treatment of intrafamily loan as gift.
- To file or not to file, that is the question for foreign partnerships.
- Letter ruling addresses timing issue for nonidentified hedging transactions.
- HIPAA "creditable coverage" rules affect group health plans, insurers.
- Excluding workers from benefit plans - conflicting guidance from the courts.
- The failure-to-file penalty: nuances every tax practitioner should know.
- Businesses face new and revised information return requirements.
- Application of sec. 1503(d) to separate units of S corporations.
- Exercise caution when taking advantage of new S corporation legislation.
- State tax implications of the expanded sec. 338(h) (10) election.
- A practitioners' roundtable on the Taxpayer Bill of Rights 2.
- Final regs. on contingent payment debt instruments leave questions on nonmarket-based contingencies.
- Temp. regs. explain sec. 382 and built-in loss rules.
- 1997 AICPA technology rankings - tax.
- Presubmission conference pilot program for technical advice issues.
- Offers in compromise.
- New, improved Form 872.
- New revenue procedure outlines electronic record retention rules and allows for destruction of originals.
- The Taxpayer Advocate and the Problem Resolution Program - the impact of TBOR2.
- Nontax considerations for a client planning to become self-employed.