Vol. 29 No. 3, March 1998
Index
- Violations of LIFO conformity rule and relief procedures under Rev. Proc. 97-44.
- "Convenience of the employer" after Boyd Gaming Corp.
- Beware of hot interest.
- IRS revokes key Subpart F ruling.
- Character and source of substitute payments on cross-border securities lending and sale-repurchase transactions.
- Euro conversion may be taxable.
- New regs. on certain filing requirements of foreign individuals.
- Proposed regs. on basis reduction after excluded discharge of indebtedness income.
- Capital gain results when secured property is sold and proceeds are assigned to creditor in satisfaction of debt.
- Final regs. on allocating depreciation recapture among partners.
- Sec. 197 antichurning implications for partnerships.
- IRS permits electronic imaging in Rev. Proc. 97-22.
- Offsetting by the IRS can save money.
- Overpayments credited to estimated tax.
- Do the mulitple-property like-kind exchange regs. thwart Sec. 1031's intent?
- State conformity to the check-the-box regs.
- The brand new world of S corporation reorganizations.
- Mid-stream assessment of tax season.
- LLC formation.