Vol. 29 No. 10, October 1998
Index
- Lost check is income in the year originally received.
- Nursing home qualifies as residential real property.
- Rev. Rul. 98-30 allows automatic employee participation elections in Sec. 401(k) plans.
- Erroneous plan distributions and the 60-day rollover period.
- Taxability of lump-sum ESOP distributions at employment termination.
- Alaska trusts.
- Valuing the FMV of minority blocks of stock.
- Post-Mortem tax savings for Series E and EE U.S. Savings bonds.
- Recapitalization occurring prior to the effective date of Chapter 14 treated as taxable gift.
- Disallowed start-up expenses.
- Sec. 162(m) (4) compensation limits.
- Second Circuit rejects Tax Court's analysis of reasonable compensation.
- Current tax deduction for underground storage tank removal.
- New FSC regulations bar future redetermination of benefits.
- Attorney fee reimbursement.
- Unused sick days transferred to qualified plan.
- Grabbing milk money: IRS seizes tax refunds during installment agreement status.
- The new CPA-client confidentiality privilege.
- QSSS prop. regs. offer planning opportunities.
- Current developments.
- Year 2000 issues for tax practitioners.
- Estate tax issues add to practice and procedure developments.
- Increased protection for innocent spouses.
- IRS's support of electronic return originators.
- Taxpayer protections and rights - 1998.
- No substantial understatement penalty in close factual disputes.
- IRS-induced conflict of interest terminates TMP status.
- Notice 98-31 and guidance on involuntary method changes.
- Forming a family partnership with marketable securities.