Vol. 29 No. 2, February 1998
Index
- Cost classification studies: using federal tax law to subsidize building costs.
- The writing on the wall: advertising income for exempt foundations.
- Public disclosure of Forms 990.
- IRS challenging deductions for ISO 9000 costs.
- IRS permits deduction of Year 2000 costs.
- Recent letter ruling aids foreign joint venture.
- The long arm of the Canadian Goods and Services Tax.
- Major acreage qualifies as residential for tax break.
- Special-purpose entities and tax-free exchanges.
- Treatment of capital gains on installment sales under the TRA '97.
- IRS issues guidance on education tax incentives.
- New equipment leasing LLCs may avoid SE tax.
- Tax and estate planning for IRAs after TRA '97.
- "Reasonable cause" defense to imposition of 100% withholding tax penalty against responsible persons.
- New NOL rules may hurt some profitable banks.
- A tax practitioner's guide to risk management.
- Diverse planning opportunities available under the TRA '97.
- Selling a principal residence after the TRA '97.
- 1997 tax legislative initiatives and the AICPA.
- Technology in the classroom? One professor's viewpoint.
- Receipt of a conditional partnership interest for services.
- The Decline (and Fall?) of the Income Tax: How to Make Sense of the American Tax Mess and the Flat Tax Cures That Are Supposed to Fix It.