Vol. 29 No. 1, January 1998
Index
- Separate-item treatment for bargain-purchased inventory.
- Denial of research credit for computer software program costs.
- Prepaid telephone cards.
- Transfer of production company stock to cable company.
- Affinity card income not UBTI.
- Current deduction allowed for pipeline relocation expense.
- Exempt hospitals in group purchasing partnerships.
- Restrictions on availability of expanded 100% of meals deduction.
- Canada and U.K. propose arm's-length transfer pricing rules.
- Year 2000 cost guidance.
- Loss disallowed for abandoned network affiliation contract.
- Country club membership deposits.
- IRS not permitted to credit overpayments against subsequent year's potential deficiency.
- Criminal penalty for assisting with Medicaid planning transfers.
- Diverse planning opportunities available under the TRA '97.
- Does the TRA '97 offer true relief?
- Making the Sec. 754 election decision for a family partnership after TRA '97.
- Is split-dollar life insurance still a fringe benefit?
- Data security.
- Voluntary disclosure and immunity.
- Employer liable for Sec. 6662 penalties for failure to deduct and pay wage taxes.
- Fees for CPAs and attorneys are recovered by taxpayers at the same rate.
- Four companies continue to offer "designated private delivery services."
- Use of money principle governs interest accrued on underpayments.
- Minimizing the consequences of a partial liquidation.