Vol. 29 No. 11, November 1998
Index
- Bankruptcy Cases.
- IRA Recapture Tax.
- Ruling allows manufacturers to accelerate cooperative advertising deductions.
- The historic absorption ratio method and TAM 9810003 - will good tax policy be turned bad?
- Avoiding double taxation - an employment tax savings opportunity.
- Qualifications for use of research tax credit modified.
- Federal vs. state employee benefit plan and fringe benefit income tax withholding.
- Postfiling administrative expenses reduce estate tax fraud penalty.
- IRS modifies expatriation ruling practice.
- Interest paid to a foreign subsidiary of a foreign leasing company involved in commercial lending qualifies as portfolio interest.
- New grouping rules for FSC calculations and foreign-source income.
- IRS attacks "double-dips".
- Final sec. 367 regs. on certain transfers of stock and securities to foreign corporations.
- Recent TAM treats partnership as aggregate in applying sec. 1032.
- Tax Court denies capital loss generated by a partnership formed with an unrelated foreign bank.
- Information reporting required for large gifts received from foreign persons or estates.
- IRS allows married taxpayers to "rearrange ownership" of stock.
- New law prohibits IRS summons of tax software and source code.
- New law provides additional assistance in solving client problems.
- New IRS procedures for worker classification disputes.
- Applicability of sec. 6662 penalty to employment taxes.
- Recent regs rekindle debate on savings clauses.
- Current developments.
- Current developments.
- New COSI rules pose problems for S corporations.
- IRS considers replacing SRLY limitations with sec. 382-type approach.
- From here to technology in less than an eternity.
- Starting a business.
- Redemption Agreement Transferring Stock to Business Associate Was Not "Testamentary Device"; 2d Cir. Reverses TC.
- IRS Explains Election to Defer Gain on Sale of QSB Stock.